Short answer
A standard operating procedure, or SOP, is a standardized, step by step way of doing a routine task, written down so the work is done the same way each time. New staff can check it instead of interrupting a supervisor.
What an SOP contains
A short title, who it is for, the steps in order, who owns it and when it was last confirmed. For a small team one page per task is enough. The test is whether a new hire could follow it without asking you.
Why teams use them
Organizations write SOPs to make routine work more reliable, with more consistent results and fewer misunderstandings. They also let newcomers find out how a task is done without asking a supervisor each time.
SOPs and answers
An SOP says how to do a task. An approved answer says what the rule is, for example the refund window. Small teams usually need both, and both go out of date without an owner and a review date.
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Common questions
As short as the task allows. For a small team, one page with ordered steps, an owner and a date is usually enough.
The person who does or manages the task, not a team, so someone is accountable for keeping it current.