BT/FBT Business and Technology

Course Contents:
 
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. Microeconomic 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 
 
E Personal effectiveness and communication in business 
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