L-12: Business Administration; economic activity and company activity; business systems; company criteria; management; the dynamics of values and the table of values; the postulateof economic competence; the concept of income; the concept of capital; financing; the principle of long-term profitability; company ownership and top-management; company organization; assets and production conditions.
L-15: L-12 contents + the stages in the life of a company; government and management functions; corporate governance; interpretative company models; the relationship with the environment and business strategy; the financial statement: principles, functions and contents; the Balance sheet; Profit and Loss account; Index analysis; reclassification of the balance sheet; indices of composition, solidity and liquidity; reclassification of the Profit and Loss account; indices of profitability; financial leverage.