FBT Textbook Syllabus
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A1The purpose and types of business organisation
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A2Stakeholders in business organisations
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A3Political and legal factors affecting business
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A4Macro-economic factors
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A5Micro economic factors
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A6Social and demographic factors
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A7Technological factors
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A8Environmental factors
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A9Competitive factors
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C1The relationship between accounting and business functions
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C2Accounting and finance functions within business
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C3Principles of law and regulation governing accounting
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C4The sources and purpose of internal and external fin. info
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C5Financial systems, procedures and related IT applications
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C6Internal controls, authorisation, security and compliance
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C7Fraud and fraudulent behaviour and their prevention
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C8. The Impact Of Financial Technology (Fintech) On Accounting Systems
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D1Leadership, management and supervision
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D2Recruitment and selection of employees
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D3Individual and group behaviour in business organisations
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D4Team formation, development and management
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D5Motivating individuals and groups
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D6Learning and training at work
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D7Review and appraisal of individual performance
Syllabus A
The Business Organisation, Its Stakeholders
A1
The purpose and types of business organisation
Define business Organisation
1:36
Features of Business Organisations
Industrial & Commercial Sectors
Different Business Organisation
Types of Business Organisation
A2
Stakeholders in business organisations
Stakeholders
Agency Relationship
1:32
Internal, Connected and external Stakeholders
How different Stakeholder groups interact
The Mendelow Framework
A3
Political and legal factors affecting business
External Analysis
Sources of Legal authority
Law protections for employee
Data protection and security
Health and Safety in workplace
Compliance with Laws
Principles of consumer protection
A4
Macro-economic factors
Macro-economic policy
Business Activity in the Economy
Economic Issues
Economic Policy
A5
Micro economic factors
Demand & Supply of Goods & Services
Elasticity of Demand
Economic Behaviour of Costs
Perfect, Imperfect and Monopolistic Markets
A6
Social and demographic factors
Social & Demographic trends
Social structure, Values, Attitudes and Tastes
Measurements taken by Government
A7
Technological factors
Technological Change
Information Technology & Information sytems
Sources of Internal and External Information
A8
Environmental factors
Physical Environment
Efficient and effective Ways
Economic Sustanability
Syllabus B
Business Organisation Structure, Functions
B1
The formal and informal business organisation
Informal Organisation
Impact of informal organisation on the business
B2
Business organisation structure and design
Mintzbergs 5 building Blocks
Structural Organisation
Basic Organisational Structure Concepts
Anthony Hierarchy
Centralisation & Decentralisation
Business Organisation
Marketing in an organisation
B3
Organisational culture in business
Organisational Culture
Factors that shape Culture of Organisation
Contribution on Culture
B4
Committees in business organisations
Purposes of Committees
Types of Committee
Advantages & Disadvantages of Committees
Chair & Secretary of a Committee
B5
Governance and social responsibility in business
Ownership & Control
Contemporary Organisations
Responsibility of Organisations
Effective Corporate Governance
Social Responsibility Objectives
Syllabus C
Accounting And Reporting Systems, Controls
C1
The relationship between accounting and business functions
Accounting & Purchasing Procurement
Financial considerations in Production
Financial issues Associated with Marketing
C2
Accounting and finance functions within business
Formulation implementation and control
Main accounting & reporting functions
Management Accounting & Performance management
Main functions & treasury functions
Internal & External Auditor
Audit and assurance
C3
Principles of law and regulation governing accounting
Basic Legal Requirements
Consequences of Failing to Comply
International Accountancy Professions
C4
The sources and purpose of internal and external fin. info
External Reports
Management Accounting Reports
C6
Internal controls, authorisation, security and compliance
Internal control & Internal check
Internal Financial Controls
Responsibilities of Management
Security of IT Sytems & Software
Different Systems
Features of Information Systems
C7
Fraud and fraudulent behaviour and their prevention
Fraud & their Prevention in Business
Different Types of Fraud
Role & Duties of Managers in Fraud Detection
Money Laundering
Money Laundering - Steps
Reporting Suspicions of Money Laundering
C8. The Impact Of Financial Technology (Fintech) On Accounting Systems
Cloud Computing
Artificial Intelligence and Automation
Big Data and Data Analytics
Blockchain
Cyber Attacks and Protection
Syllabus D
Leading And Managing Individuals And Teams
D1
Leadership, management and supervision
Terms Definition & Distinction
Management
Managerial Authority, Power and Responsibility
Approaches to Leadership
Leadership Styles and Contexts
D2
Recruitment and selection of employees
Recruitment and Selection Process & Methods
Recruitment and Selection Process & Methods
Diversity and Equal Opportunities Policy
Recruitment and Selection Processes & Recruitment Needs
D3
Individual and group behaviour in business organisations
Individual and Group Behaviour
Organisational Success
Approaches to Work
D4
Team formation, development and management
A Group and a Team
Manager's Role
Effective and Ineffective Teams
D5
Motivating individuals and groups
Motivation
Theories of Motivation & Types of Intrinsic and Extrinsic Reward
Reward Systems
D6
Learning and training at work
Learning and Development in the Workplace
The Learning Process
Roles in the Learning Process
Training and Development Process
Training, Development and Education
D7
Review and appraisal of individual performance
Performance Assessment
Performance of Human Resources
Performance Appraisal
Performance Appraisal Process
Benefits of Effective Appraisal
Effective Appraisal
Effectiveness of Performance Appraisal
Syllabus E
Personal Effectiveness And Communication In Business
E1
Personal effectiveness techniques
Importance of Effective Time Management
Effective Time Management
Role of Information Technology
E2
Consequences of ineffectiveness at work
Ineffective at Work
Ineffectiveness Affects on Organisational Performance
E3
Competence frameworks and personal development
Competence Framework
Personal and Continuous Professional Development
Employee Effectiveness
Personal Development Plan
E4
Sources of conflict and techniques for conflict resolution
Arising Conflict at Work
Personal and Organisational Performance
Conflict Avoidance
Conflict Resolution or Referral
E5
Communicating in business
Communications
Methods and Patterns of Communication
Type of Information
Good Quality Information
Simple Communication Model
Formal and Informal Communication
Ineffective Communication
Attributes of Effective Communication
The barriers to Effective Communication
Syllabus F
Professional Ethics In Accounting And Business
F1
Fundamental principles of ethical behaviour
Business Ethics
IFAC (IESBA) Code of Ethics
Organisational Values
Acting in the Public Interest
F2
The role of regulatory and professional bodies
Codes of Ethics & Codes of Conduct
Ethical Awareness
Differentiate a Profession from an Occupation
The Role of the Accountant
F3
Corporate codes of ethics
Definition
Typical Contents
Benefits
F4
Ethical conflicts and dilemmas
Ethical Conflicts
Threats to Ethical Behaviour
Ethical Dilemmas
Safeguards Against Ethical Threats and Dilemmas