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5 ABSTRACT Master Of Science Analysis of Existing Accounting System of Football Clubs in Turkey and a Case Study Serkan GÜVEN Dokuz Eylul University Institute of Social Sciences Business Administration Division Accounting Programme Football, which is based on inserting the ball into opposing goal by headers or kicks and played between two teams of eleven players, was emerged approximately in B.C Before contemporary football was emerged, people had played football by kicking the ball and trying to pass it through between two spears. In proportion to pleasure that people had, they had attached more importance to football, by passage of time football has been detached from the other sport branches and football in modern sense has been emerged with the foundation of football federation in England, in Although football has been spread in various countries in different times, it is encountered in Turkey first in 1875 in Ottoman Empire and by football tournaments played in Bornova fields of Izmir in Football Clubs had been first regulated by 14 th clause of Law No on Associations, entitled Youth and Sport Clubs. In this law; together with the regulations for the financial standings of football clubs, what income and expenditure components of clubs are and what is needed to have an income and which procedures will be used for expenditures were discussed. Together with the regulation of these laws, in the frame of developing economic structure of football, the said regulations were not enough to introduce the transparent financial structure of football. When football is considered as a growing sector than a sport branch and nonetheless having a big budget, a new accounting system for the clubs were offered to eliminate some deficiencies in accounting structures of football clubs by using below-the-line accounts appropriate to Uniform Accounting System. In this way, it is aimed to submit financial printouts to information users by placing accounting systems and financial structures of football clubs on a transparent footing. Key Words: Football, Football Clubs, Football's Financial Structure, Accounting System v. 9 Envanter Defteri Günlük Kasa Defteri Ortaklar Pay Defteri (Pay Sahipleri Defteri) Karar Defteri Futbol Kulüplerinde Kullanılacak Belgeler Alınan Belgeler Verilen Belgeler FUTBOL KULÜPLERİNDE MEVCUT FİNANSAL RAPORLAMA Dernekler Statüsüne Tabi Futbol Kulüplerinde Finansal Raporlama Halka Açık Olan Futbol Kulüplerinde Finansal Raporlama 70 DÖRDÜNCÜ BÖLÜM TÜRKİYE DE DERNEKLER STATÜSÜNE TABİ OLARAK KURULAN FUTBOL KULÜPLERİNİN MUHASEBE SİSTEMİNİN TEKDÜZEN MUHASEBE SİSTEMİNE ADAPTASYONU VE ÖRNEK BİR UYGULAMA 4.1. TÜRKİYE DE FUTBOL KULÜPLERİNDEKİ MEVCUT MUHASEBE SİSTEMİNİN YAPILANDIRILMASININ GEREKLİLİĞİ FUTBOL KULÜPLERİNDE ÖNERİLEN MUHASEBE SİSTEMİ Muhasebe Politikalarına İlişkin Öneriler Kayıt Düzenine İlişkin Öneriler Futbol Kulüplerinin Hesap Planının Tekdüzen Hesap Planına Uyarlanması FUTBOL KULÜPLERİNDE TEKDÜZEN MUHASEBE SİSTEMİNE YÖNELİK ÖRNEK BİR UYGULAMA 89 SONUÇ VE ÖNERİLER 118 KAYNAKLAR 120 ix. 13 GİRİŞ Futbol her geçen gün gelişmelere açık olan profesyonel bir uğraşı, bilimsel bir araştırma konusu, seyredenler açısından heyecan verici bir gösteri, toplum bilimi açısından beş kıtada olağanüstü boyutlara ulaşan ticari bir uğraş durumundadır. U hodh në lumë për t’i kıbrıs shpëtuar policisë, vdes 20-vjecari shqiptar në Austri.