ACCA - Business & Technology (BT)

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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;


The business organisation, its stakeholders and the external environment


Business organizational structure, functions and governance


Accounting and reporting systems, technology, compliance and controls


Leading and managing individuals and teams


Personal effectiveness and communication


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:

                                                                                                                          Number of marks

Thirty 2-mark questions                                                                                                                    60

Sixteen 1-mark question                                                                                                                   16


Six 4-mark questions                                                                                                                          24


Total time allowed:                                                                                                     2 hours

Total marks:                                                                                                               100 marks