ACCA - Business & Technology (BT)
Study Videos
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The Business Organisations
Business organisation and structure
Information technology and information systems in business
Stakeholders in business organisations
External analysis - Political and legal factors
External analysis - Economic Factors
External analysis - social, environmental and technological factors
Competitive Factors
Professional ethics in accounting and business
Governance and social responsibility in business
Law and regulation governing accounting
Accounting and finance functions within business
Financial systems and procedures
The relationship between accounting and other business fucntions
Audit and financial control
Fraud, fraudulent behaviour and their prevention in business
Leadership, management and supervision
Recruitment and selection of employees
Individual, group and team behaviour
Motivating individuals and groups
Learning and training at work
Review and appraisal of individual performance
Personal effectiveness at work
Communicating in business
The Business Organisations
Business organisation and structure
Information technology and information systems in business
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Stakeholders in business organisations
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External analysis - Political and legal factors
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External analysis - Economic Factors
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External analysis - social, environmental and technological factors
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Competitive Factors
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Professional ethics in accounting and business
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Governance and social responsibility in business
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Law and regulation governing accounting
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Accounting and finance functions within business
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Financial systems and procedures
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The relationship between accounting and other business fucntions
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Audit and financial control
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Fraud, fraudulent behaviour and their prevention in business
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Leadership, management and supervision
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Recruitment and selection of employees
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Individual, group and team behaviour
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Motivating individuals and groups
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Learning and training at work
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Review and appraisal of individual performance
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Personal effectiveness at work
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Communicating in business
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Exam Practice Pack
Click to practice section based questions
- Business Organisation
- Stakeholders
- External analysis – Political and legal factors
- External analysis – Economic factors
- External analysis – Social, environmental and technological factors
- Competitive factors
Business organizational structure, functions and governance
- The formal and informal business organization
- Business organizational structure and design
- Organisational culture in business
- Committees in business organisations
- Governance and social responsibility
Accounting and reporting systems, technology, compliance and controls
- The relationship between accounting and other business functions
- Accounting and finance functions within business organisations
- Principles of law and regulation governing accounting and auditing
- Financial systems, procedures and related IT applications
- Internal controls, authorization, security of data and compliance within business
- Fraud and fraudulent behavior and their prevention in business, including money laundering
Leading and managing individuals and teams
- Leadership, management and supervision
- Recruitment and selection of employees
- Individual and group behavior in business organisations
- Team formation, development and management
- Motivating individuals and groups
- Learning and training at work
- Review and appraisal of individual performance
- The application and impact of Financial Technology (FinTech) in accountancy and audit
Personal effectiveness and communication
- Personal effectiveness techniques
- Consequences of ineffectiveness at work
- Competence frameworks and personal development
- Sources of conflicts and techniques for conflict resolution and referral
- Communicating in business
Professional ethics in accounting and business
- Fundamental principles of ethical behavior
- Corporate code of ethics
- Ethical conflicts and dilemmas
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Introduction to Business & Technology (BT)
Purpose of the syllabus
The aim of ACCA Business and Technology/FIA Diploma in Business and Technology, Business and Technology, is to introduce knowledge and understanding of the business and its environment and the influence this has on how organizations are structured and on the role of the accounting and other key business functions in contributing to the efficient, effective and ethical management and development of an organisation and its people and systems.
The syllabus
The broad syllabus headings are;
A | The business organisation, its stakeholders and the external environment |
B | Business organizational structure, functions and governance |
C | Accounting and reporting systems, technology, compliance and controls |
D | Leading and managing individuals and teams |
E | Personal effectiveness and communication |
F | Professional ethics in accounting and business |
The Exam
Knowledge level exams are all computer-based exams. The Financial Accounting is assessed by a two-hour exam. The pass mark is 50%. All questions in the exam are compulsory. The exam format will comprise of two sections. Questions will assess all parts of the syllabus. The examination will consist of:
                                                           Â
 | Number of marks |
Section A – Thirty 2-mark questions | 60 |
Section A – Sixteen 1-mark questions | 16 |
Section B – Six 4-mark questions | 24 |
Time allowed | 2 hours |
Total marks | 100 marks |
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