The subject offers a basic orientation in the field of business economics. It follows the content of the subject Economics Basics and deals in more detail with the structure of assets, economic activity, and cash flows in the enterprise. It also deals with the function of money, bank accounts, loans, securing and managing resources, financial analysis, investments, the company planning system as well as the elements of the system of accounting - financial (accounts, accounting books, financial statements) and managerial (budgeting, calculations, internal company records). Learning outcomes of the course unit The aim of the course is to get an orientation in the subject and to understand the links to related subjects of related subjects. The degree of fulfillment of the given goal will be demonstrated by the student in the final test and the fulfillment of the tasks stipulated as a condition for completing the subject.