The lectures will address the following topics: - Needs, goods and value. - Meaning, evolution and interpretation of the concept of business. - The conditions of the existence, the characters of the firm, and its classification. - The function of the firm, its aims and the concept of business management. - The subjects within the firm. - Strategies - Business activities and organization - The notion of corporate assets, liabilities and equity. - Qualitative and quantitative analysis of the corporate net assets. - The accrual-basis and the cash basis of accounting. - The different measures of the capital in non-financial entities under the hypotheses of going concern and liquidation. - The financial aspects of the business management. - The analysis of the profitability and of the liquidity of the firm using the ratios. - The costs and the break-even analysis. - The bookkeeping of the fundamental firms’ operations with the double-entry system.