ACCA Applied Knowledge Business and Technology (BT) Practice Test
Build your confidence for ACCA Applied Knowledge Business and Technology (BT). Practice the concepts, understand the answers, and strengthen your knowledge one question at a time.
Try a sample questionExam overview and details
The ACCA Applied Knowledge Business and Technology (BT) exam is the foundational gateway to the globally recognized ACCA qualification. This certification validates a candidate's comprehensive understanding of the modern business environment, organizational structure, governance, and the critical role of accounting and technology in business success. As the first of three Applied Knowledge exams, BT establishes the essential context for all subsequent ACCA studies, covering how businesses operate, how they are effectively managed, and the influence of key external factors. Achieving this certification demonstrates to employers a robust, practical grasp of business fundamentals, ethical frameworks, and the interplay between technology, data, and business processes. It is designed for those beginning their professional journey in finance, accounting, or business management, providing the crucial commercial awareness required for strategic decision-making and long-term career progression in a dynamic global marketplace.
Sample Questions
Choose an answer and explore the explanation to see how practice works.
At a regional charity, a subscription software provider wants to raise prices after one rival exits, but customers can switch to free tools. The issue must be summarised for a management decision before the next reporting cycle. Which action is the best next step?
At a growing retailer, a technology firm removes team leads, but junior staff now receive slower feedback and unclear priorities. The issue must be summarised for a management decision before the next reporting cycle. Which response is most consistent with ACCA BT principles?
At a training business, a supervisor assumes staff avoid work and therefore blocks all discretion, causing resentment among skilled employees. The issue must be summarised for a management decision before the next reporting cycle. Which analysis is most defensible for the manager to present?
At a subscription software provider, a charity board receives related-party supplier proposals without declaring trustees' connections. The issue must be summarised for a management decision before the next reporting cycle. Which response is most consistent with ACCA BT principles?
At a regional charity, a family company adds outside investors but board meetings still record no challenge to the founder. The issue must be summarised for a management decision before the next reporting cycle. Which response is most consistent with ACCA BT principles?
Exam insights and study advice
Passing the ACCA Business and Technology exam is a critical first step in establishing professional credibility and career trajectory in finance and business. It signals to employers a serious commitment to the profession and a mastery of core commercial principles that underpin all organizational functions. This certification is recognized and respected by top employers worldwide, opening doors to roles in audit, consulting, corporate finance, and management. It forms the indispensable foundation upon which the entire ACCA qualification is built, ensuring professionals possess not just technical accounting skills, but the vital business acumen needed to add strategic value, navigate regulatory environments, and lead effectively in an era of digital transformation.
What this exam covers
01Business Technology
The Business Technology domain covers the nature and structure of organisations, including types of business entities, organisational design, and the role of technology in business processes and operations.
02Leading and managing people
The Leading and Managing People domain focuses on leadership theories, motivation, team dynamics, performance appraisal and personal effectiveness within a business setting and across organisational levels and structures.
03Organizational context
The Organizational Context domain examines external environments, stakeholder relationships, corporate governance, ethical considerations and legal obligations that influence business decisions and strategic outcomes across varied operating contexts and sectors.