In the ACCA qualification, BT (Business and Technology)—formerly known as F1 (Accountant in Business)—introduces students to the business environment, organizational structures, and the roles and responsibilities within modern organizations.
F/BT Syllabus Overview
The syllabus is divided into six core areas:
- The Business Organisation & External Environment: Understanding types of businesses, stakeholder relationships, and external factors like politics, economics (macro and micro), and environmental sustainability.
- Organisational Structure & Governance: Exploring formal vs. informal structures, organizational culture (e.g., Handy’s stereotypes), and corporate governance principles.
- Business Functions, Regulation & Technology: Identifying the role of the accounting and finance functions, financial systems, internal controls, and the impact of technologies like AI, blockchain, and cloud computing.
- Leadership & Management: Mastering leadership theories (e.g., Blake and Mouton), motivation (e.g., Tuckman’s group stages), and performance appraisal.
- Personal Effectiveness & Communication: Focusing on time management, conflict resolution, and effective communication within a business setting.
- Professional Ethics: Understanding fundamental principles (integrity, objectivity, confidentiality) and dealing with ethical dilemmas and regulatory standards.
Key Learning Outcomes
Upon successful completion, candidates should be able to:
- Understand how businesses interact with their external environment and stakeholders.
- Explain organizational structures and the role of corporate governance.
- Recognize the functions of accountancy and audit in ensuring financial control and compliance.
- Identify principles of leadership and how individuals and teams are managed and motivated.
- Appreciate the importance of personal effectiveness and professional ethics in the workplace.
Exam Format
Type: 2-hour on-demand computer-based exam (CBE).
- Section A: 46 objective test questions (30 worth 2 marks, 16 worth 1 mark).
- Section B: 6 multi-task questions (MTQs) worth 4 marks each, covering each main syllabus area.
- Pass Mark: 50%