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ACCA (BT/FBT) – Business and Technology
ACCA (BT/FBT) – Business and Technology
Business and Technology (BT/FBT)
The Business and Technology (BT/FBT) 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.
Why choose PAT for your ACCA exam preparation?
- We are an ACCA Platinum Approved Learning Partner
- You can access lecturers from anywhere; lectures will be streamed live online from our Dublin City Centre classrooms
- We have a unique exam-focused approach with a combination of lectures, revision days and exam preparation sessions (EPS’s)
- Through regular mock exams and corrected homework, our lecturers will offer structured feedback and support
- You’ll receive access to tuition materials online as well as recordings of the lectures
- Sitting a CBE assessed paper for the first time? Our exam-focused approach will get you CBE-ready
ACCA – Business and Technology Syllabus & Exam
Aim
The Business and Technology (BT/FBT) 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.
Objective of the Syllabus
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 also covers financial systems including the impact of financial technology.
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.
Exam Format
The Foundations examinations contain 100% compulsory questions to encourage candidates to study across the breadth of each syllabus. All Foundations examinations are assessed by two-hour computer-based examinations. The pass mark for all Foundations in Accounting (FIA) examinations is 50%.
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