Curricula

Objectives

The object of the course:
You know the meaning and tasks of accounting and administration in sports business and sports clubs.

Course competences:
Ethics
Proactive Development
Learning to Learn
Business Competence

The learning objectives of the course:
You understand the special nature of operational environment in sports business to ensure financial success of sports club and also you know how to operate according to set targets and administrative requirements. You can identify and name essential basic accounting processes. You understand how accounting information is used for guiding and controlling operational activities. You can evaluate the functionality of practices.

Content

This course covers the basic accounting processes, operational sport business environment, financial administration of sport organisations, general administration and accountability of sport clubs.

Learning materials and recommended literature

Legislation:
Finnish Accounting Act
Finnish Associations Act
Taxation on associations and foundations

Literature:
Smith, B. P. 2010. Introductory financial accounting and reporting. Berkshire, England: McGraw-Hill: Open University Press.

Teaching methods

Contact lessons
Independent assignments
Assignments in small groups
Guidance and instruction

Practical training and working life connections

More exact information on the work placements linked to the course shall be provided by the teacher during the first contact lessons of the course.

Some of the assignments are made as a co-operation with sports organizations which students seek and choose themselves.

Exam dates and retake possibilities

Exam is part of this course and it has to be passed before initiating the co-operation with an sports organization.
Exam recommendation during weeks 38-39

Alternative completion methods

A corresponding course completed in another university may be accredited partially or completely. Competence acquired through informal learning may be recognized and accredited on the basis of competence test.

More precise instructions can be found in Degree Regulations and in Study Guide.

Student workload

Allocation of time on various tasks and student work load in total 135 h
Lectures 15 h
Independent study and independent learning assignments 60 h
Group assignments 60 h

Further information for students

The assessment in the course is based on the competence demonstrated in the orientation assignment and exam (20 %, 1,0 ECTS credits), in independent learning assignments (50 %, 2,5 ECTS credits) and in assignment done as a group work (30 %, 1,5 ECTS credits). The exam of the course has to be passed before initiating the co-operation with an sports organization.

Evaluation scale

0-5

Evaluation criteria, satisfactory (1-2)

Adequate 1
You can identify and name essential basic accounting processes. You are aware that this accounting material is applied to guiding and controlling of operational activities. You can describe the special nature of operational environment in sports business at a general level.

Satisfactory 2
You can identify and explain essential basic accounting processes in operational environment of sports club. You are aware that this accounting material is applied to guiding and controlling of operational activities of sports club.

Evaluation criteria, good (3-4)

Good 3
You can address the significance of basic accounting processes for successful operations of sports club. You know how accounting information is used for guidancing and controlling of sports club and sports business related to it. You know how to operate according to the requirements of processes.

Very good 4
You indicate that you master basic accounting processes and that you know the operational environment of sports club. You understand how accounting information is used for guiding and controlling operational activities. You can evaluate the functionality of practices.

Evaluation criteria, excellent (5)

Excellent 5
You indicate comprehensive knowledge of basic accounting processes and operational environment of sports club. You understand how accounting information is used and applied for guiding and controlling of operational activities of sports club to reach its targets.

Further information

This course is compulsory for sport business specialization students.