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  • ACCA Business and Technology (BT) Exam Preparation Course

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    The aim of the paper is to introduce knowledge and understanding of the business and its environment and the influence this has on how organisations 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 their interaction with technology, data and information systems.

    The syllabus introduces students who may not have a business background, to the business, which as an entity is made up of people and systems which interact with the environment and with each other. The syllabus begins with examining the purpose and types of business which exist, the key stakeholders and the rights and responsibilities that businesses have in connection with them, exploring the external influences that affect the business in its environment, including economic, legal, social and technological factors. The syllabus then examines the structure and functions of business, focusing on corporate governance and the specific accounting related roles in this process, particularly in financial reporting, assurance, control and compliance. The syllabus then introduces key leadership,
    management and people issues such as effective individual and team behaviour, motivation and personal effectiveness.

    The final section of the syllabus examines how behaviour at all levels within business should be underpinned by accepted professional ethics and professional values.

    Course Notes and Presentations will be used throughout the course. Students should use their ACCA study text for additional reference purposes.

    Course objectives & Learning Outcomes:

    On successful completion of the course and final exam, candidates should be able to:

    • Understand the purpose and types of businesses and how they interact with key stakeholders and the external environment.
    • Understand business organisation structure, functions and the role of corporate governance.
    • Recognise the functions, systems and new technologies in accountancy and audit in communicating, reporting and assuring financial information, including the effective compliance, internal control and security of financial and other data.
    • Recognise the principles of authority and leadership and how teams and individuals are recruited, managed, motivated and developed.
    • Understand the importance of personal effectiveness as the basis for effective team and organisational behaviour.
    • Recognise that all aspects of business and finance should be conducted in a manner which complies with and is in the spirit of accepted professional ethics and professional values.


    A. The business organisation, its stakeholders and the external environment

    1. The purpose and types of business organisation
    2. Stakeholders in business organisations
    3. Political and legal factors affecting business
    4. Macroeconomic factors
    5. Micro economic factors
    6. Social and demographic factors
    7. Technological factors
    8. Environmental factors
    9. Competitive factors

    B. Business organisational structure, functions and governance

    1. The formal and informal business organisation
    2. Business organisational structure and design
    3. Organisational culture in business
    4. Committees in business organisations
    5. Governance and social responsibility in business

    C. Accounting and reporting systems, compliance, control, technology and security

    1. The relationship between accounting and other business functions
    2. Accounting and finance functions within business organisations
    3. Principles of law and regulation governing accounting and auditing
    4. The sources and purpose of internal and external financial information, provided by business
    5. Financial systems, procedures and related IT applications
    6. Internal controls, authorisation, security of data and compliance within business
    7. Fraud and fraudulent behaviour and their prevention in business, including money laundering.
    8. The impact of Financial Technology (Fintech) on accounting systems

    D. Leading and managing individuals and teams

    1. Leadership, management and supervision
    2. Recruitment and selection of employees
    3. Individual and group behaviour in business organisations
    4. Team formation, development and management
    5. Motivating individuals and groups
    6. Learning and training at work
    7. Review and appraisal of individual performance.
    8. The application and impact of Financial Technology (FinTech) in accountancy and audit

    E. Personal effectiveness and communication

    1. Personal effectiveness techniques
    2. Consequences of ineffectiveness at work
    3. Competence frameworks and personal development
    4. Sources of conflicts and techniques for conflict resolution and referral
    5. Communicating in business.

    F. Professional ethics in accounting and business

    1. Fundamental principles of ethical behaviour
    2. The role of regulatory and professional bodies in promoting ethical and professional standards in the accountancy profession
    3. Corporate codes of ethics
    4. Ethical conflicts and dilemmas

    Required Readings

    Study books by ACCA Approved Content Providers (Kaplan Publishing and BPP Learning Media), Classroom Notes, Examiner’s articles, examiner’s approach interview, and technical articles.

    Required Practice

    E-learning Platform Quizzes (after each Topic), 10 Mock exams from the Question Bank.