This course introduces students with no business background to the business as an entity consisting of people and systems interacting with the business environment. It begins by examining the purpose and types of businesses available, the key stakeholders and the rights and responsibilities that businesses have in relation to them, and explores the external influences that impact businesses, including legal, economic, social, technological and sustainability factors. In addition, the course aims to examine the structure and function of businesses, focusing on culture, corporate governance, sustainability, regulations and the specific role of accounting in business processes, particularly in financial reporting and internal control. In addition, the course content also introduces key leadership, management and people issues such as effective individual and team behavior, motivation, training, performance appraisal, communication and personal effectiveness.