Business & Technology

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ACCA BT Highlights

Business and Technology will teach you how businesses operate effectively, efficiently and ethically and will show the critical role finance professionals play in achieving this. You’ll understand business in the context of its environment, including economic, legal and regulatory influences on aspects like governance, employment, health and safety, data protection and security.

Exam Duration
2 hours

Passing Marks
Mode Of Exam
All Attempts
On Demand

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ACCA BT Syllabus

A. The business organisation, its stakeholders and the external environment

1. The purpose and types of business
2. Stakeholders in business organisations
3. Political and legal factors affecting
4. Macroeconomic factors
5. Micro economic factors
6. Social and demographic factors
7. Technological factors
8. Environmental factors
9. Competitive factors

B. Business organisational structure, functions and governance

1. The formal and informal business
2. Business organisational structure and design
3. Organisational culture in business
4. Committees in business organisations
5. Governance and social responsibility in business

C. Accounting and reporting systems, compliance, control, technology and security

1. The relationship between accounting and other business functions
2. Accounting and finance functions within business organisations
3. Principles of law and regulation
governing accounting and auditing
4. The sources and purpose of internal and external financial information, provided by business
5. Financial systems, procedures and
related IT applications
6. Internal controls, authorisation, security of data and compliance within business
7. Fraud and fraudulent behaviour and their prevention in business, including money laundering.
8. The impact of Financial Technology
(Fintech) on accounting systems

D. Leading and managing individuals and teams

1. Leadership, management and
2. Recruitment and selection of employees
3. Individual and group behaviour in
business organisations
4. Team formation, development and
5. Motivating individuals and groups
6. Learning and training at work
7. Review and appraisal of individual

E. Personal effectiveness and communication

1. Personal effectiveness techniques
2. Consequences of ineffectiveness at work
3. Competence frameworks and personal development
4. Sources of conflicts and techniques for conflict resolution and referral
5. Communicating in business.

F. Professional ethics in accounting and business

1. Fundamental principles of ethical
2. The role of regulatory and professional bodies in promoting ethical and professional standards in the accountancy profession
3. Corporate codes of ethics
4. Ethical conflicts and dilemmas

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Frequently Asked Questions (FAQ)

BT stands for Business Technology. It covers topics such as the impact of technology on business operations, the use of information systems for decision-making, data governance, and management, and the risks and ethical considerations associated with technology. The BT paper aims to develop the knowledge and skills required to effectively leverage technology in business and enhance organizational performance.

ACCA BT exam has a duration of 2 hours. It is a Computer based exam (CBE) that consists of multiple-choice questions.

BT stands for Business Technology, which is the first exam in the ACCA professional qualification. FBT, on the other hand, refers to Foundation in Business Technology, which a student appears if he starts ACCA using the Foundation Route. It is important to note that both subjects share the same syllabus, focusing on various aspects of business and technology.

To prepare for the ACCA BT exam:

1.  Understand the syllabus and exam structure

2. Study the recommended materials

3. Practice mock papers

4. Utilize online resources and study groups

5. Review and revise key concepts

6. Manage time effectively and practice exam-style questions on the CBE platform.

To pass the ACCA BT exam:

1. Understand the syllabus and exam structure

2. Study the recommended materials

3. Practice Mock papers

4. Utilize online resources and study groups

5. Review and revise key concepts

6. Manage time effectively and practice exam-style questions on CBE platform.


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