martins moraes

This book is based on research carried out by the Accountancy Course with an Emphasis in Controllership at the Methodist University Center IPA as a partial requirement for obtaining a Bachelor’s Degree in Accountancy. We know that nowadays, accounting is essential for the management and expansion of companies, as well as for soccer clubs. In this context, the purpose of this paper was to present a brief overview of accounting in a soccer club and the accounting methods used to calculate the costs of training soccer players, from their beginnings in the youth ranks until they reach the professional level at Grêmio Foot-Ball Porto Alegrense. The results obtained indicate that it is of fundamental importance for the club to maintain its youth teams. The use and quality of these youngsters will yield victories and financial returns for the club in the future. It is worth pointing out that the study carried out on the calculation of the accounting cost of soccer players in training was focused only on the reality of a soccer club.