Oct 09, 2026  
DRAFT 2026-2027 Undergraduate Catalog 
    
DRAFT 2026-2027 Undergraduate Catalog
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SM 440 Sport Finance



This course examines business structures, sources of capital and financial management in the unique business environment of professional and collegiate sports. Emphasis is placed on the importance of finance and accounting theory within the context of sport organizations. Revenue and expense categories for professional and collegiate sports teams are evaluated in terms of league policies and current economic conditions. Key topics discussed in the course include the financing structures for professional sports team acquisitions, player contract structures, tax implications, and financing sports facilities.  Credit(s): 3



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