1.Business Administration and system theory of organization; the evolution of business theory, disciplinary contents and study objectives; 2. The economic functions of consumption, production and trade;the corporate objective and its life cycles, 3. The cost-effectiveness concept as a condition of autonomous durability of the company. 4. The concept of legal entity and economic subject; the corporate governance and the business, monetary and financial aggregation and the analysist through the main financial ratios.5 The business operations and the dynamic of values; the logic of cost effectiveness control; the accrual principle. 6 The representation of value in the capital employed balance sheet; the analysis of the financial operations, investment and sale; 7. The financial statements as a model for the representation of the cost-effectiveness condition. 8. Mode of funding gap coverage: internal and external financial source. 9 The concept of revenue and cost, profitability and corporate risk; efficiency and flexibility conditions; competitive effectiveness and sociality 10. Consequences of the missing monetary balance 11. Logic formation of the financial statements and classification of the income statement and balance sheet in significant areas for the study of the economic conditions.