There is no universal finite set of business principles. In the aggregate, there are over several hundred of them. Many of them are not applicable to every industry, on the contrary, many are specific to a unique business or industry. The best approach to understanding business principles is to look at this in a holistic manner, i.e. overall doctrine down to a few rules specifically designed for that one business.
Fundamentals are a level of business principles that encompass most business principles. Fundamentals are not applicable to all businesses, some fundamentals are not necessary or obligatory for certain industries.