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AAT – Business Awareness

Introduces the fundamentals of business, its environment, and how this influence organizational structure, the accounting function, and business performance.


This course introduces students to the fundamentals of business, its environment, and how this influence organizational structure, the accounting function, and business performance. Students will explore various business types and the roles and responsibilities of key stakeholders. The course covers both micro- and macro-economic impacts on business decisions and performance, including essential business law for financial reporting.

Students will also delve into risk management, learning about different types of risks and how to manage them effectively. The importance of professional ethics and ethical management is emphasized, particularly how the finance function collaborates with other business areas to boost efficiency. Students will learn and apply the ethical code for accountants, analyze ethical dilemmas, and understand the principles underlying ethical behavior, including anti-money laundering regulations.

The role of technology in transforming the accounting profession is a key focus. Students will examine how emerging technologies like blockchain, artificial intelligence (AI), and cloud accounting affect data analysis and accounting processes. They will also develop skills in data visualization and interpretation to enhance business decision-making.

Learning Outcomes:

On successful completion of this subject, you should be able to:
  1. Understand business types, structures and governance, and the legal framework in which they operate
  2. Understand the impact of the external and internal environment on businesses, their performance and decisions
  3. Understand how businesses and accountants comply with principles of professional ethics
  4. Understand the impact of new technologies in accounting and the risks associated with data security
  5. Communicate information to stakeholders


Registration and Access

Once you complete an online purchase you will receive confirmation of account activation. Please allow 48 hours to get access to all the modules and for your eLearning account to be set up.

If you wish to receive an invoice instead of paying online, please contact us at info@lgca.uk. Access to the course is valid for 180 days.

Course Access Duration

Enjoy 6 months of unlimited access to all course materials, including videos, assignments, and resources. This period is designed to provide ample time for you to fully engage with and complete the course at your own pace.

Extension Options

Need more time? Extend your access with:

  • 3-Month Extension: £50 + VAT
  • 6-Month Extension: £90 + VAT

To arrange an extension, contact us at info@lgca.uk. Our support team is here to help.


Upon the successful completion of the subject Business Awareness, you can advance to the next subject of the AAT Diploma in Accounting Level or If you have already completed other subjects, you can proceed to the next level, the Diploma in Professional Accounting.

  • The types of businesses
  • The legal framework for companies and partnerships
  • Business stakeholders’ interactions and needs
  • Organisational structure and governance
  • The use of PESTLE model for analysing the external environment
  • The micro-economic environment
  • The importance of sustainability
  • The relevance of the ethical code for professional accountants
  • Ethical conflicts and reporting unethical behaviour
  • Technology
  • Data protection, information-security and cybersecurity
  • Information requirements in a business organisation
  • Visualising information
  • Communicating information
  • Study planner and guidance
  • Access to AccountingWise Learn
  • Comprehensive pre-recorded lectures
  • Extensive question practice (including mock exams and feedback)
  • Tutor support via phone or email

The AAT qualification is ideal for people who want a career in finance and business.

  • Format: Computer-based assessment
  • Availability: On Demand
  • Pass: A score of 70%
  • Length: 2 hours and 30 minutes
  • Please Note: Official Exam is not provided; it should be purchased separately.

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