Golfer should obviously be one entity type. In addition, the golfer's Scoring Record would be another. Both of them represent collections of things that are of interest to the business and which the business wants to keep information about. In addition, since they are closely related, they probably belong to the same subject area, Golfers.
Entity types represent collections of things that are of interest to the business, but they do not always have to be tangible things like a Golfer or a Client. They can also represent conceptual things, like a Cost Center or a Ledger Entry, and active things, like Lecture Attendance or Equipment Breakdown. Of course, tangible things are more readily identifiable.
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