Accounting and Sports

Tomas Hjelström ()
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Tomas Hjelström: Stockholm School of Economics

A chapter in Managing Sports Teams, 2021, pp 237-260 from Springer

Abstract: Abstract This chapter presents the basics of the financial accounting system in sports organisations. It is based on an introduction to accounting terminology. The contents of financial reports and important interrelationships are then explained. This is done using the example of the “Dreaming Sports Club” in order to illustrate the basic contents and relationships in the accounting of sports organisations in a clear and easily comprehensible way. Based on this, the annual accounts of FC Barcelona are examined. Finally, some special features of sports organisations with regard to their effects on the financial reports are discussed.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:spr:mgmchp:978-3-030-56495-7_13

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DOI: 10.1007/978-3-030-56495-7_13

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