Business and Technology (BT)/FBT

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Course availability
On demand
Course price

Get $20 off with code ACCAEARLY when you checkout on the edX website
Estimated effort
50 hours of study in total

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Get $20 off this course!

Limited time only! Use code ACCAEARLY at checkout on the edX website.

Prepare for ACCA's ‘Business and Technology (BT)/FBTexam, part of the ACCA Diploma in Accounting and Business (RQF Level 4).

About this course

Understand how businesses operate effectively, efficiently and ethically and the critical role finance professionals play in achieving this.

This course will help you understand business in the context of its environment, including economic, legal and regulatory influences on such aspects as governance, employment, health and safety, data protection and security. 

On completion of the course, you will understand:

  • the purpose and types of businesses and more about how the external environment impact them
  • business organisation structure, functions and the role of corporate governance
  • how accountancy and audit support effective financial management and communication
  • leadership and how people are developed within businesses
  • what makes for a high performing team
  • the vital role of professional ethics and professional values in all aspects of business.

Completion of this course will also prepare you for the ACCA exam ‘Business and Technology (BT)/FBT’, one of three exams required to achieve the ACCA Diploma in Accounting and Business (RQF Level 4).

What you will learn

  • The purpose and types of businesses, and their interactions with stakeholders and the external environment
  • Business organisation structure, functions and the role of corporate governance
  • The function of accountancy and audit
  • The principles of authority, leadership and team management
  • Personal effectiveness as the basis for effective team and organisational behaviour
  • Upholding professional ethics and professional values in business.

Entry requirements

Take this course if you have a basic knowledge of business and finance, are starting out in finance, or if you work in finance but do not have a professional qualification.

If not, try one of our free courses first:


This course does not offer an edX certificate.

For learners who would like to progress to the ACCA Diploma in Accounting and Business (RQF Level 4), please register with ACCA as a student.

We recommend you study ACCA-X courses:  Business and Technology; Management Accounting; and Financial Accounting before taking ACCA’s computer-based exams Business and Technology (BT)/FBT, Management Accounting (MA)/FMA and Financial Accounting (FA)/FFA. You will also need to complete a free, online module called "Foundations in Professionalism".