Vol. 2, Issue 1, Part A (2020)

Abstract: Sporting Clube de Braga's accounts were elected because it was a sports club officially founded on January 19, 1921. It is an eclectic club that, apart from football, is distinguished in sports such as athletics, swimming, futsal, billiards, taekwondo or basketball, with a remarkable national and international acclaim. The methodology used in this study was that of an exploratory analysis through the observation of the accounts reports of the last three sports seasons. The data used in the analysis of the Sporting Club de Braga accounts were obtained through the official website of the sports organization. Its history, together with its mission and values, are also information made available by the sports organization on its official website. We can conclude that its assets gradually increased over the three sports seasons, the equity, decreased from the first sports season to the second sports season, and recovered this decrease in value in the third sports season. In relation to performance, the club has always shown positive results over the three seasons analyzed, which is why we can see a positive evolution of the club.