BERKELEY SCHOOL OF BUSINESS, ARTS & SCIENCES

ACCA Business and Technology (BT)

Build a strong foundation in business, organizational structures, management, accounting systems, technology, and professional ethics with ACCA Business and Technology (BT), developing practical knowledge essential for modern accounting and business environments.

ACCA Business and Technology (BT)

Business and Technology: Course Overview

ACCA Business and Technology (BT)

Business and Technology with ACCA BT

Business and Technology introduces how an organisation works and how its people, systems and functions fit together. ACCA BT provides a broad foundation for business and accounting study. First, understand the organisation and its goals. Then consider how its structure, resources and choices affect the work it does.

The course has six listed modules. They cover the business environment, structure and culture, governance and sustainability, business functions and technology, leadership, personal effectiveness, communication and ethics. These subjects help you see how different parts of a business support one another.

Understand the business and its setting

A business operates in a wider environment. Customers, suppliers, competition and economic conditions can all affect its choices. First, identify the factor in the case. Next, explain how that factor may affect the business. Finally, link your answer to the stated goal rather than giving a general definition.

For example, a change in customer demand may affect sales, staff needs and stock. Then several functions need to respond together. However, each function may see the issue from a different angle. Therefore, consider how their work connects before forming a view.

Connect people, information and technology

Information systems help people record events, share data and support decisions. Yet a system depends on clear processes and suitable controls. In addition, staff need to understand their roles. A useful business answer considers the people and the process as well as the tool.

Leadership and communication also affect how work gets done. For example, a team may need clear priorities when a process changes. First, explain the purpose of the change. Then consider the support people need to carry it out. Finally, check how feedback can help the team improve.

A small-service business case

Suppose a repair firm wants to use a new booking system. Customers currently call the office, and staff write jobs in a diary. First, identify the problem the firm wants to solve. Is it missed calls, lost details or a lack of clear job times? The answer guides the next step.

Next, consider who uses the information. The office team needs customer details and dates. The repair team needs the task and location. The manager needs a view of the workload. Therefore, the same system must support several needs while keeping the records clear.

However, a new tool does not fix every issue on its own. Staff may need training, clear roles and a way to report errors. In addition, the firm needs to check who can see or change the records. Ask how those controls support reliable work.

Then consider the customer experience. A booking may be easy to enter but hard to change. A message may be sent but not understood. For example, a customer may need a clear time window rather than a technical job code. Use that need when assessing the process.

Finally, decide how the firm could check success. It may look at missed jobs, waiting time or feedback. Explain how each measure relates to the original problem. This case shows how Business and Technology brings systems, people, communication and performance into one view.

Study business concepts through short cases

  • Identify the organisation and its goal.
  • Recognise the relevant business concept.
  • Explain how the facts relate to that concept.
  • Consider the effect on people and processes.
  • Check ethical issues and the limits of the evidence.

First, learn the purpose of each topic. Then practise choosing between similar terms in a case. In addition, review why an answer option is wrong. This helps you apply the idea instead of relying on a memorised phrase.

Use the complete current syllabus to guide revision. Business and Technology brings together several subjects, so broad coverage matters. Next, practise the question styles used in your study materials. Finally, keep a record of terms or case details that caused errors.

A useful study principle: connect a business concept with the people, process and goal in the case.

Business and Technology study roadmap

FocusPractice taskPurpose
Business setting and structureExplain a factor affecting an organisationUnderstand the operating context
Functions, people and systemsTrace how work and information connectAssess how the business operates
Communication and ethicsApply a principle to a short caseSupport responsible professional work

Table of contents

Explore the outline below to plan your Business and Technology study. Apply now or contact the course team to discuss your next step.

Offered by

ACCA (Association of Chartered Certified Accountants)

Head office

The head office is located in London, UK.

Members

As of 2024, ACCA (Association of Chartered Certified Accountants) has approximately 250,000 members globally.

Vision & Mission

The vision of ACCA Business and Technology (BT) is to develop learners who understand how organizations operate, make informed business decisions, and contribute effectively to modern professional environments. Its mission is to build a strong foundation in business structures, management, accounting systems, technology, governance, and professional ethics while developing the knowledge and skills needed for responsible and effective participation in the global business and accounting profession.

What is the eligibility?

Open to students who meet ACCA's minimum entry requirements, typically two A-Levels and three GCSEs (or equivalent) in five separate subjects, including English and Mathematics. Candidates without the standard qualifications may consider the ACCA Foundations in Accountancy route.

Who is Business and Technology for?

Who is Business and Technology for?
Learners building a foundation in business and accounting
ACCA students, business students and learners starting their accounting studies.
Relevant roles and career interests
Accounting trainees, business support staff, administrative assistants and aspiring finance professionals.

Course Structure

The ACCA Business and Technology (BT) course is structured into 6 core modules, covering the key areas of the BT syllabus. These modules develop learners’ understanding of business organisations, organisational structure and culture, business functions and technology, leadership and management, personal effectiveness, communication, and professional ethics.

Included

Business Organisation & External Environment

Included

Organisation, Culture, Governance & Sustainability

Included

Business Functions, Regulation & Technology

Included

Leadership & Management

Included

Personal Effectiveness & Communication

Included

Professional Ethics

Lecture plan

The ACCA Business and Technology (BT) lecture plan introduces business structures, organizational management, leadership, human resource management, accounting, and professional ethics. Furthermore, learners explore how technology supports business operations, communication and decision-making. Through practical business scenarios, they develop an understanding of organizational functions, responsible professional behaviour and effective workplace practices.

Learning Methodology

Business and Technology study combines topic explanations, short cases and exam practice. First, learn how a business concept works. Then apply it to the people, systems and goals in a case.

In addition, check your progress across all six modules. Finally, use mock practice to identify where more revision is needed.

Lectures
Lectures

Lectures explain business structures, functions, people and ethics. Then case discussions help you connect each concept with a practical situation.

Practice Session
Practice Session

Practice sessions use short business cases and questions. First, identify the issue. Then explain why the chosen answer fits the facts.

Mock Examination
Mock Examination

Mock exams give you timed practice. Afterwards, review errors in knowledge, reading and time use. Then target those areas in your BT revision.

Berkeley Middle East Performance Standards

Evaluates and ensure the quality of the training program and all its deliverables.  This is measured through the following indicators:
‣ Instructors' experience and style in presenting and explaining topics.
‣ Variety and balance of teaching methods (such as discussions, case studies, mock exams and videos) used in the course to ensure retention and to match the learning objectives.
‣ Level of interactivity.
‣ Feedback from program participants
‣ Full compliance with Institute standards and guidelines for preparation and study requirements and methodology.
‣ Progress reports from the training program provider.

What are the Exam Information?

ACCA Business and Technology (BT)

ACCA Business and Technology (BT) develops an understanding of business organisations, their structures, functions, governance, ethics, technology and the wider business environment, providing a foundation for progression through the ACCA Qualification.

Exam Dates

ACCA Business and Technology (BT) is an on-demand computer-based examination, allowing eligible candidates to take the exam throughout the year at an approved examination centre, subject to availability.

Passing Criteria

A minimum score of 50% is required to pass the ACCA Business and Technology (BT) examination.

Exam Locations

The examination is conducted through ACCA-approved on-demand computer-based examination centres. Candidates select an available approved centre when arranging their examination.

Training Calendar

ACCA Business and Technology (BT)

Number of Lectures: 6

Delivery: Live Online Instructor-Led | Location: International

Dates: Start 25 Oct 2026 – End 29 Nov 2026

ACCA Business and Technology (BT)

Number of Lectures: 6

Delivery: Live Online Instructor-Led | Location: International

Dates: Start 29 Nov 2026 – End 03 Jan 2027

ACCA Business and Technology (BT)

Number of Lectures: 6

Delivery: Live Online Instructor-Led | Location: International

Dates: Start 27 Dec 2026 – End 17 Jan 2027

ACCA Business and Technology (BT)

Number of Lectures: 6

Delivery: Live Online Instructor-Led | Location: International

Dates: Start 31 Jan 2027 – End 07 Mar 2027

Success Stories

Success Stories

“As a strong advocate for education and human development, I commend Berkeley for its exceptional commitment to empowering future leaders. The institution stands as a symbol of excellence, innovation, and opportunity. Students who walk its halls are nurtured with knowledge, values, and vision—qualities that contribute to building a stronger and more prosperous future for our nation.”

- H.H. Shaikh Khalifa Al Hamid

Alumni Benefits

‣ Exclusive Networking Events: Access invitations to industry-leading events and thought-leadership gatherings featuring renowned speakers.


‣ Monthly Updates: Stay informed with a newsletter highlighting the latest research, events, and activities from the school.


‣ LinkedIn Community Access: Join the Executive Education LinkedIn group for networking and professional development opportunities.


‣ Educational Discounts: Enjoy a 20% discount on open-enrollment programs and access to workshops focused on emerging trends.


‣ Global Alumni Network: Connect with a diverse alumni community through the Berkeley School’s online network and engage in country and interest groups.

Visit Our Alumni

Is It Worth the Investment?

For ACCA Business and Technology (BT), the investment is worthwhile for learners who want to build a strong foundation in business, accounting, management, governance, ethics, and technology. The subject develops practical knowledge that supports later ACCA papers and helps learners understand how businesses operate and make decisions. It is particularly valuable for aspiring accountants, finance professionals, business graduates, and individuals pursuing a long-term career in accounting or business management.

Career path

Progression Pathway:

ACCA Business and Technology (BT) → ACCA Applied Knowledge → ACCA Applied Skills → ACCA Strategic Professional → ACCA Membership → Chartered Certified Accountant (ACCA)

Successful completion of Business and Technology (BT) supports progression through the ACCA Qualification, where students develop advanced knowledge and practical skills in accounting, finance, audit, taxation, financial reporting and strategic management. Students can then complete the Ethics and Professional Skills Module and relevant practical experience requirements before progressing towards ACCA membership.

What You Earn

Upon successfully completing the ACCA Business and Technology (BT) examination, candidates receive an official ACCA exam result confirming their achievement. 

What You Earn

Business Environment

Explore the external and internal factors affecting organisations, including economic, technological, regulatory, competitive and social influences.

Governance & Ethics

Understand corporate governance, professional values, ethical principles, sustainability, internal controls and responsible business practices.

Technology & Business Transformation

Examine how information technology, digital systems and emerging technologies support business operations, decision-making, communication and organisational change.

Management & Leadership

Develop knowledge of organisational management, leadership approaches, decision-making, organisational culture and effective communication.

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FAQ: ACCA Business and Technology (BT)

contact us for more information or to apply for admission. Seats fill up quickly, so we encourage early registration!

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