ACCA · Applied Knowledge
Business and Technology
Build a solid foundation in business organisation, management, and the role of technology in accounting. Understand the business environment, governance structures, and professional ethics that underpin all ACCA studies.
2 hours
Exam length
50%
Pass mark
Computer-Based Exam (CBE)
Format
Available on demand at ACCA exam centres
Sittings
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ACCA Business and Technology
Business and Technology (BT) is the first paper in the ACCA Applied Knowledge module. It introduces students to the business environment within which accountants operate, covering the key aspects of business organisation, structure, and the external environment that influences business operations.
The paper covers organisational structure, culture, governance, and sustainability, providing the contextual understanding that underpins all subsequent ACCA studies. Students explore business functions, leadership and management concepts, personal effectiveness, and professional ethics.
BT also addresses the growing importance of technology in business, including financial systems, internal controls, and the impact of advances in technology on the accounting profession. This makes it a comprehensive introduction for anyone beginning their ACCA qualification journey.
BT provides the foundational business knowledge essential for all accounting roles. Understanding business organisation, governance, and technology equips you for entry-level positions in accounting practices, corporate finance departments, and public sector organisations.
Learning outcomes
What you'll be able to do.
01
Understand the purpose and types of business organisations and their stakeholders
02
Explain organisational structure, culture, governance, and sustainability
03
Describe business functions and the role of technology in accounting
04
Apply leadership and management concepts in business contexts
05
Demonstrate personal effectiveness and communication skills
06
Apply fundamental principles of professional ethics
BT Exam Syllabus
The BT syllabus covers the key topics you'll be examined on.
The Business Organisation and Its External Environment
The Business Organisation and Its External Environment
- The purpose and types of business organisation
- Stakeholders in business organisations
- Political and legal factors affecting business
- Macroeconomic factors
- Microeconomic factors
- Social and demographic factors
- Technological factors
- Environmental and sustainability factors
- Competitive factors
Organisational Structure, Culture, Governance and Sustainability
Organisational Structure, Culture, Governance and Sustainability
- The formal and informal business organisation
- Business organisational structure
- Organisational culture
- Governance in business organisations
- Sustainable business practices
Business Functions, Regulation and Technology
Business Functions, Regulation and Technology
- The relationship between accounting and other business functions
- Accounting and finance functions within business organisations
- Regulation and financial crime
- Financial information provided by business
- Financial systems and technology
- Internal controls
- The impact of advances in technology
Leadership and Management
Leadership and Management
- Leadership, management, and supervision
- Individual and group behaviour in business organisations
- Team formation, development, and management
- Motivating individuals and teams
- Learning and training at work
- Review and appraisal of individual performance
Personal Effectiveness and Communication in Business
Personal Effectiveness and Communication in Business
- Personal effectiveness
- Consequences of ineffectiveness at work
- Competence frameworks and personal development
- Sources of conflicts and techniques for conflict resolution
- Communicating in business
Professional Ethics
Professional Ethics
- Fundamental principles of ethical behaviour
- The role of regulatory and professional bodies in promoting ethical and professional standards
- Corporate codes of ethics
- Ethical conflicts and dilemmas
Subscription includes
What's included with your subscription.
Everything you get when you subscribe — across every ACCA paper, not just Business and Technology.
Guided study plans
Week-by-week plans aligned to your sitting date — so you always know what to study next.
Video lectures
Full syllabus coverage from expert tutors, broken into focused 10-15 minute lessons.
CBE practice questions & mocks
Realistic computer-based exam questions and full mocks, marked with examiner-style feedback.
1-2-1 sessions
Book one-to-one time with a tutor for tricky topics, results reviews, or exam strategy.
Revision Bootcamp
Pre-sitting intensives to sharpen question technique and pin down high-mark topics.
Weekly student-support webinars
Drop-in calls where tutors walk through tough topics and answer questions live.
ACCA BT Exam Structure
Everything you need to know about the BT exam format, timing, and what to expect on exam day.
Duration
2 hours
Format
Computer-Based Exam (CBE)
Structure
BT is a 2-hour computer-based exam (CBE) with two sections. Section A: 46 objective test questions — 16 one-mark questions and 30 two-mark questions (76 marks total). Section B: 6 multi-task questions (MTQs) worth 4 marks each, with one MTQ on each of the six syllabus areas (24 marks total). All questions are compulsory. Total 100 marks; on-demand at ACCA exam centres; 50% pass mark.
Sittings
Available on demand at ACCA exam centres
Pass mark
50%
Your Guide To Pass ACCA BT
Expert tips from our tutors to help you prepare effectively and pass your BT exam on the first attempt.
Cover the Full Syllabus
BT covers a wide range of business topics. Make sure you study all six syllabus areas as questions are drawn from across the entire syllabus.
Practice Objective Tests
The BT exam consists entirely of objective test questions. Practice extensively with multiple choice and multiple response formats to build speed and accuracy.
Understand, Don't Memorise
Focus on understanding concepts rather than rote memorisation. The exam tests application of knowledge to scenarios, not just recall of definitions.
Use the ACCA Practice Platform
Familiarise yourself with the CBE environment before the exam. The ACCA practice platform replicates the exam experience and helps reduce exam-day anxiety.
Link Topics Together
Many BT topics are interconnected. Understanding how leadership relates to culture, or how governance links to ethics, helps you answer integrated questions.
Study with Learnsignal
Learnsignal provides structured BT courses with expert tutors, practice questions, and study plans designed to help you pass on your first attempt.
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See ACCA pricing →Frequently Asked Questions About BT
Everything you need to know about the Business and Technology exam and how to prepare for it.
What is ACCA Business and Technology (BT)?+
Business and Technology (BT) is the first paper in the ACCA Applied Knowledge module. It provides a broad introduction to the business environment, organisational structure, management, and the role of technology in accounting. It is one of three papers at the Applied Knowledge level.
Are there any prerequisites for BT?+
No. BT is an entry-level paper and the starting point for most ACCA students. There are no prerequisite exams or qualifications required to sit this paper, though some students may be exempt based on prior qualifications.
How long is the BT exam?+
The BT exam is 2 hours long. It is a computer-based exam (CBE) consisting entirely of objective test questions, including multiple choice, multiple response, and fill-in-the-blank style questions.
When can I sit the BT exam?+
BT is available on demand at ACCA exam centres worldwide. Unlike higher-level papers, you do not need to wait for specific exam sessions — you can book and sit the exam at a time that suits you.
What topics does BT cover?+
BT covers six main areas: the business organisation and its external environment, organisational structure and governance, business functions and technology, leadership and management, personal effectiveness and communication, and professional ethics.
How does BT relate to other ACCA papers?+
BT provides the foundational business knowledge that underpins the entire ACCA qualification. The concepts covered in BT are built upon throughout the Applied Skills and Strategic Professional levels, particularly in papers like Strategic Business Leader (SBL).
What is the pass mark for BT?+
The pass mark for BT is 50%. The exam is marked out of 100, and you need to achieve at least 50 marks to pass.
How should I prepare for BT?+
Focus on understanding core concepts across all syllabus areas. Practice with objective test questions regularly, use the ACCA CBE practice platform, and create a structured study plan. Learnsignal provides comprehensive BT courses with expert tutor support to help you prepare effectively.
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