The objective of the OTHM Level 4 Diploma in Accounting and Business qualification is to provide learners with an understanding of accounting and business in the broader business context, and to provide them with the practical, industry-focused skills to manage business finances, budgets and cash flow effectively, and to play a key role in business growth. Learners will build the knowledge and skills required for a career in a wide range of businesses, where accounting and business literacy are key skills for managers at all levels. The Level 4 units combine theoretical and practical knowledge in academic and research skills, the business and economic environment, quantitative methods, financial accounting, management accounting, and leading and managing teams. Successful completion of this qualification will equip learners with the specialist skills and technical terminology to develop their accounting and business and management skills and to progress to further study or employment.