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University of South Carolina
College of Hospitality, Retail, and Sport Management
Department of Sport and Entertainment Management
SPTE 440 – 003 Sport & Entertainment Business and Finance
I. COURSE MATERIALS AND GENERAL INFORMATION:
Additional readings as posted on Blackboard
Class Meetings: Class: TR 11:40-12:55, COL 2030D
Prerequisites: FINA 363
II. COURSE MATERIALS AND READINGS:
Bring your readings, notebook/laptop, and other relevant materials to each class
session. All assigned readings should be completed before the scheduled class
meeting. Regular reading of a national newspaper or trade paper is important for
an awareness of the current climate regarding sport and entertainment. The Wall
III. CLASS SESSIONS AND LEARNING THE SUBJECT:
This course examines economic and finance theories applied to sport and
entertainment organizations and administration. Specific topic areas covered
include accounting, economics, finance, budgets, and policy. Class sessions will
combine lecture, student-professor discussions, in-class assignments, and review
of homework assignments. We will be spending approximately 150 minutes each
week in the classroom.
IV. LEARNING OUTCOMES:
Upon successful completion of this course, students should:
Possess the knowledge required to effectively apply finance and business
concepts in a sport or entertainment setting.
Exhibit the ability to produce a computer generated research report in a format
common to the business world.
Be able to interpret statistical findings commonly found in management
research reports.
V. COURSE REQUIREMENTS:
1. Regular attendance is required. University policy requires that you miss no
3. Silence your cell phones. Students who text in class tend to get lower grades
than those who do not. Phones cannot be used as calculators on exams.
4. Completion of all homework, assignments and examinations.
5. Assignments will be collected only on the due date at the designated time.
VI. GRADING:
There will be four case assignments, two exams, and one writing assignment (in
three parts). Foremost in the determination of the final grade is the quality of
your work. The final grade will be based on the number of points earned out of
the total number of points possible.
Grading Scale:
Point System:
Financial Accounting Case 15
Venue Case 15
Sport/Entertainment Business Analysis 15
Examinations (2) 30
VII. CLASS ASSIGNMENTS AND EXAM INFORMATION:
Case Assignments:
Information for each of the four case assignments are posted on Blackboard. See
the course schedule for due dates.
Writing Assignment:
Create a blog post on a current trend or issue related to sport, entertainment, or
venue finance. This can be interpreted broadly. For example, you can post on
things new to you, things that do not make sense to you based on your knowledge
gained in this course, or things others in the class have blogged about on their
assignment. Summarize the topic in your own words, and discuss why an
A = 90.0+ C = 70.0-76.9
B+ = 87.0-89.9 D+ = 67.0-69.9
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Exams:
The exams will cover class discussions, assigned readings, and case problems.
VIII. Course Content and Schedule:
IX. ACADEMIC MISCONDUCT POLICY:
In accordance with the Carolina Community: USC Student Handbook and Policy
Guide, “It is the responsibility of every student at the University of South
Carolina Columbia to adhere steadfastly to truthfulness and to avoid dishonesty,
fraud, or deceit of any type in connection with any academic program. Any
student who violates this rule or who knowingly assists another to violate this rule
PART I – August 21 to September 9
Introduction to Topic Chapter 1
Financial Statements Chapter 2
“The Mechanics of Financial Accounting”
“Accounting Records in Sport“
PART II – September 11 to October 7
Financial Foundations Chapter 3 Writing Assignment #1 Due (9/16)
Chapter 4 Financial Accounting Case Due (9/18)
Capital Budgeting and Valuation Chapter 8
Chapter 10
Midterm Thursday, October 9
PART III – October 14 to November 6
Facility Financing Chapter 7 Tottenham Hotspur Case Due (10/16)
Note: All non text readings are loaded on Blackboard as PDF files.