This module looks at the world of football finance. The football industry is different to many in that the objectives of companies in the industry are not always to maximise profits. Students will gain a critical insight of club financial statements in the form of the income statement, balance sheet and cash flow form the foundations of the module, which are then built on by looking at the key elements of clubs in terms of revenue sources, cost controls, accounting for players as assets, funding models, valuation techniques and identifying those elements that cause problems in terms of cost control compliance.