ACCA Applied Knowledge · Paper BT
ACCA Applied Knowledge Business and Technology (BT) Study Guide
Business and Technology (BT) is the ACCA Applied Knowledge exam on how businesses are organised, governed, controlled and led. It is a two-hour computer-based exam with all questions compulsory. You pass with 50%. Learn each syllabus area, practise objective questions often, and manage your time carefully.
BT tests your understanding of business in context. It covers six main areas: the business organisation and its external environment, business organisation structure and governance, accounting and reporting systems and controls, people management, professional ethics, and the role of technology. Many chapters are descriptive. You are rarely asked to calculate. You are asked to recognise the right concept in a short scenario.
The exam is two hours, computer-based, out of 100 marks, and every question is compulsory. Section A has 30 two-mark and 16 one-mark objective test questions, worth 76 marks. Section B has 6 four-mark multi-task questions, one on each of the six main syllabus sections. The pass mark is 50%.
Students usually find BT easy to start and easy to underestimate. The ideas feel like common sense, so people read the material once and stop. They then lose marks on precise definitions, similar-sounding terms and questions with two plausible answers. Students who score well practise many questions and learn why each wrong option is wrong. Because every section is compulsory and Section B has one question per main syllabus area, you cannot skip a weak area and hope to pass.
Business and Technology: chapters and topics
The business organisation and its external environment
The purpose and types of business organisation
The business organisation and its external environment
Stakeholders in business organisations
The business organisation and its external environment
Political and legal factors affecting business
The business organisation and its external environment
Macroeconomic factors
The business organisation and its external environment
Microeconomic factors
The business organisation and its external environment
Social and demographic factors
The business organisation and its external environment
Technological factors
The business organisation and its external environment
Environmental and sustainability factors
The business organisation and its external environment
Competitive factors
Organisational structure, culture, governance and sustainability
The formal and informal business organisation
Organisational structure, culture, governance and sustainability
Business organisational structure
Organisational structure, culture, governance and sustainability
Organisational culture
Organisational structure, culture, governance and sustainability
Governance in business organisations
- Corporate Governance: Meaning and Principles
- Stakeholders and Their Influence on Governance
- Board Structure, Directors and Committees
- Agency Relationship and the Agency Problem
- Governance Codes: Rules-Based vs Principles-Based Approaches
- Corporate Social Responsibility and Business Ethics
- Sustainability and Environmental Reporting
Organisational structure, culture, governance and sustainability
Sustainable business practices
Business functions, regulation and technology
The relationship between accounting and other business functions
Business functions, regulation and technology
Accounting and finance functions within business organisations
- Role of the Accounting and Finance Function
- Financial Accounting vs Management Accounting
- Financial Control, Treasury and Cash Management
- Financial Reporting, Bookkeeping and Payroll Functions
- Internal and External Audit and Finance Function Controls
- Sources of Finance and Financial Management Objectives
Business functions, regulation and technology
Regulation and financial crime
Business functions, regulation and technology
Financial information provided by business
Business functions, regulation and technology
Financial systems and technology
- Accounting and Finance Function in Organisations
- Accounting Information Systems and Transaction Cycles
- Management Information Systems and Decision Support
- Data, Information and Big Data Analytics
- Cloud Computing, AI and Emerging Technology
- Cyber Security and Data Protection
- Systems Development and Implementation
Business functions, regulation and technology
Internal controls
- Internal Control Systems and Their Purpose
- Types of Control: Preventive, Detective and Corrective
- Control Activities: Segregation of Duties, Authorisation and Physical Controls
- Information Systems and IT Controls
- Internal Audit Function
- Fraud, Fraud Prevention and Detection
- Monitoring and Review of Controls and Reporting
Business functions, regulation and technology
The impact of advances in technology
Leadership and management
Leadership, management and supervision
Leadership and management
Individual and group behaviour in business organisations
Leadership and management
Team formation, development and management
Leadership and management
Motivating individuals and teams
Leadership and management
Learning and training at work
Leadership and management
Review and appraisal of individual performance
Personal effectiveness and communication in business
Personal effectiveness
Personal effectiveness and communication in business
Consequences of ineffectiveness at work
Personal effectiveness and communication in business
Competence frameworks and personal development
Personal effectiveness and communication in business
Sources of conflict and techniques for conflict resolution
Personal effectiveness and communication in business
Communicating in business
Professional ethics
Fundamental principles of ethical behaviour
Professional ethics
The role of regulatory and professional bodies in promoting ethical and professional standards in the accountancy profession
Professional ethics
Corporate codes of ethics
Professional ethics
Ethical conflicts and dilemmas
How to prepare Business and Technology
Plan for steady, repeated practice rather than one long read. BT has 36 chapters, so a clear order and regular review matter more than long sessions. Short phone-friendly sessions work well for this paper.
- Map the syllabus first. Group the 36 chapters into the six main areas: business organisation and environment, structure and governance, accounting and controls, people management, ethics, and technology. Use this map to track your progress and to check you have covered every area.
- Learn the environment chapters as frameworks. For political, legal, economic, social, technological, environmental and competitive factors, learn the standard models. For each factor, be able to give the meaning, one example, and the likely effect on a business.
- Build a glossary of key terms. Many questions turn on exact meaning, for example the difference between formal and informal organisation, or between a code of ethics and a regulation. Write a one-line definition in your own words for each term and revise the list weekly.
- Study structure, governance and controls together. Link organisational structure, culture, governance, internal controls and financial crime. Ask what could go wrong in each case and which control or rule addresses it. This helps with scenario questions.
- Treat the people chapters as practical tools. For leadership, teams, motivation, training, appraisal and conflict, learn each theory and match it to a workplace example. Exam questions often describe a situation and ask which theory or approach fits.
- Learn the ethics chapters precisely. Know the fundamental principles of ethical behaviour, the role of professional bodies, and how codes of ethics work. Practise spotting which principle is threatened in a short scenario.
- Practise every question type by topic. After each chapter, do objective questions: multiple choice, multiple response and number entry. Mark each wrong answer by cause: knowledge gap, misread question, or confusion between two terms. Fix the cause, not just the answer.
- Finish with timed mock exams. In the last stage, sit full two-hour mocks that follow the real structure. Review every question, including those you got right by guessing. Revisit weak chapters and repeat until your mock scores sit comfortably above 50%.
Time management in the exam
- You have 120 minutes for 100 marks, so aim for about one minute per mark. A two-mark question should take roughly two minutes or less and a one-mark question about one minute.
- Work through Section A at a steady pace and use the flag option on the computer for questions you are unsure about. Do not let one hard question take the time of three easy ones.
- Read the question stem and the instruction before the options. For multiple response, check exactly how many answers you must select. For number entry, check the rounding or format required.
- Section B questions are worth four marks each and cover different syllabus areas, so move on quickly if one area feels unfamiliar. Give each its fair share of time instead of spending too long on one.
- Leave time at the end, about ten minutes, to review flagged questions. Make sure every question has an answer, as there is no reason to leave any blank.
- Practise the same pacing in mock exams. Note where you lose time, such as long scenarios or similar options, and train that skill before the real exam.
Mistakes that cost marks in Business and Technology
Reading the material once and assuming it is common sense
Fix: Revise in cycles and use a glossary. Test yourself with objective questions on each chapter until you can explain why wrong options are wrong.
Confusing similar terms and theories
Fix: Compare similar terms side by side. Write the key difference in one line and attach a short example to each.
Ignoring weaker syllabus areas
Fix: Track all six areas on your syllabus map. Give extra practice time to the weakest one each week.
Misreading the instruction in multiple response and number entry questions
Fix: Underline the instruction mentally before reading the options. Check the number of answers required and the format before you confirm.
Choosing an answer that is true but does not answer the question
Fix: Tie your answer back to the facts in the stem. Eliminate options that are true in general but do not fit this case.
Skipping timed practice until late
Fix: Start short timed sets early, then move to full two-hour mocks. Use the results to adjust both your revision and your pacing.