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. The Level 4 units combine theoretical and practical knowledge of academic and research skills, the business and economic environment, quantitative methods, financial accounting, management accounting, and leading and managing teams.