Financování sportovního klubu TJ BIOCEL Vratimov, s.r.o.

Abstract

This thesis is an analysis of financing in a sport environment, in this case, the environment of the sports club of TJ BIOCEL Vratimov, s.r.o. To be able to analyze this sports club, it was necessary to closely look at the principal shareholder of this sports club, the tennis club of SK Biocel Vratimov. The thesis is divided into two parts, theoretical and practical. The theoretical part focuses on defining the terms like sport and tennis. This section of the thesis also describes forms of a corporations, accounting and tax problems, and different types of financing. The practical part focuses on internal sources in accounting from the years of 2006 and 2009. Here are compared individual financial statements from the two stated years. In the end of the practical part, the final data is assessed and suggestions are made in order to further improve ways of financing the sports club.