Business and Technology (BT)
Understand the business environment and the role of accounting within organizations.
Applied Knowledge Level
First Paper
Global Pass Rate: 75%
Understand the business environment and the role of accounting within organizations.
Business and Technology (BT) provides an introduction to business organization, structure, and the role of accounting in business. It covers the influence of external factors on organizations, and how they structure themselves and manage their business operations.
BT teaches you how businesses operate effectively, efficiently and ethically, and will show the critical role finance professionals play in achieving this. You'll understand business in the context of its environment, including economic, legal, and regulatory influences on aspects like governance, employment, health and safety, data protection and security.
BT is the foundation paper that provides essential knowledge for all subsequent ACCA exams. It helps you understand:
Grasp how businesses operate and the role of accounting within organizations
Analyze how external factors impact business operations and strategy
Understand principles of leadership, motivation and team dynamics
Apply ethical principles to business situations and dilemmas
Develop effective business communication techniques
Understand accounting systems, controls and IT in business
Build a strong foundation in business and technology with our comprehensive BT course