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DIPLOMA IN accounting and BUSINESS


Undergraduate level qualifications

120 credits (online)

Ofqual Qualification Number: 603/4018/6

Course description

OTHM Level 6 Diploma in Accounting and Business is to provide learners with the knowledge and skills required by a middle or senior manager in an organisation, and who may be involved in managing organisational finances, investment and risk, audit and assurance, or research.

Entry requirements

For entry onto the OTHM Level 6 Diploma in Accounting and Business qualification, you must possess:

1. Relevant NQF/QCF Level 5 Diploma in Accounting and Business or at the level of GCE/GCSE or equivalent

2. Mature students (over 21) with management experience (please check with LSBE regarding this experience prior to registering for the programme)

3. Students must be 18 years or older at the beginning of the course

4. English requirements: As this qualification is taught in English, you must have an appropriate level of English for entry onto the OTHM qualifications. If you are not from a majority English-speaking country, you must provide evidence of English language competency. For more information visit the English Language Expectations page. If you do not hold any certificate, LSBE will provide you with an English Level Test for free. Please contact us.



OTHM qualifications at Level 6 represent practical knowledge, skills, capabilities and competences that are assessed in academic terms as being equivalent to Bachelor’s Degrees with Honours, Bachelor’s Degrees, Professional Graduate Certificate in Education (PGCE), Graduate Diplomas and Graduate Certificate


Qualification Structure and Content

OTHM Level 6 Diploma n Accounting and Business consists of 6 mandatory units for a combined total of 120 credits, 1200 hours Total Qualification Time (TQT) and 480 Guided Learning Hours (GLH) for the completed qualification.

Mandatory Units:

Corporate and Business Law (20 credits) 

This aim of this unit is to develop learners’ understanding of the concepts and principles of English Corporate and Business Law. The unit will provide learners with the opportunity to apply these concepts and principles to practical situations

Business Performance Measurement (20 credits) 

The aim of this unit is to develop learners’ understanding of performance management techniques. Learners will compare the systems used in profit making and non-profit making organisations. The learners will gain a working knowledge of performance measurement reporting and specialist cost and management accounting techniques.

Financial Securities Markets (20 credits) 

The aim of this unit is to develop learners’ understanding of investment theories, securities and market analysis. The learners will gain an understanding of the key legislation and regulation affecting the financial services industry.

Audit and Assurance (20 credits) 

This aim of this unit is to develop learners’ understanding of both internal and external audit principles. Learners will consider current legal and professional requirements and review the risks involved in the external audit process.

Business Research Project (20 credits) 

The aim of this unit is to develop learners’ research skills, including producing a research question and carrying out independent research using appropriate research techniques. Learners will also analyse research findings, evaluate the research methodology used and present their research findings.

Investment and Risk Management (20 credits) 

The aim of this unit is to provide learners with an understanding of the different trading and investment techniques and consider how these are used in practice. As part of the unit, learners will consider the risks associated with market trading and investment and how these risks can be mitigated.

Duration and delivery

OTHM Level 6 Diploma in Accounting and Business qualification is designed to be delivered over one academic year if you chose to study full-time, however, it is also flexible to accommodate part-time and distance learning. At LSBE, the OTHM Level 6 Diploma in Accounting and Business qualification is taught through online learning (Learning Management System and weekly live webinars).


Assessment and Verification

All units within this qualification are internally assessed by the centre and externally verified by OTHM. The qualifications are criterion referenced, based on the achievement of all the specified learning outcomes. To achieve a ‘pass’ for a unit, you must provide evidence to demonstrate that you have fulfilled all the learning outcomes and meet the standards specified by all assessment criteria. The judgement that the students have successfully fulfilled the assessment criteria is made by the Assessor. The Assessor should provide an audit trail showing how the judgement of the students’ overall achievement has been arrived at.



Successful completion of the Level 6 Diploma in Accounting and Business provides learners with the opportunity for a wide range of academic progressions including OTHM Level 7 Diploma in Accounting and Finance. As this  OTHM qualification is approved and regulated by Ofqual (Office of the Qualifications and Examinations Regulation), students are eligible to gain direct entry into Year 2 of a three-year UK Bachelor’s degree programme. For more information visit OTHM University Progressions page.


Technical requirements

As this qualification is taught through a distance learning format, you will be studying online. Therefore, you must have access to a desktop or laptop computer and a broadband internet connection.

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