Dive Shop

Scuba Dive Shop Bookkeeping: Why Certification Training, Not Gear Sales, Keeps the Doors Open

Dive shops that book prepaid certification fees as revenue on receipt, lump training and retail into one sales account, or depreciate rental gear like retail inventory routinely understate their true profitability — this guide covers deferred revenue for course fees, tank-testing cost tracking, and instructor pay classification specific to dive centers.