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100+ Free ACCA BT Practice Questions

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In Maslow's hierarchy of needs, which need must generally be satisfied before an individual is strongly motivated by esteem needs?

A
B
C
D
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Key Facts: ACCA BT Exam

2 hours

Exam Duration

ACCA BT Syllabus and Study Guide

50%

Pass Mark

ACCA BT Syllabus and Study Guide

46 + 6

Section A OTQs + Section B MTQs

ACCA BT Syllabus and Study Guide

100

Total Marks

ACCA BT Syllabus and Study Guide

On demand

CBE Availability

ACCA Computer-Based Exams

Areas A-H

Syllabus Coverage

ACCA BT Syllabus and Study Guide

ACCA BT is an on-demand, computer-based exam lasting 2 hours and marked out of 100. Section A has 46 objective test questions (16 one-mark plus 30 two-mark) and Section B has 6 multi-task questions worth 4 marks each, with one MTQ per syllabus area. The pass mark is 50%. The syllabus spans areas A to H, from the business organisation and its external environment (PESTEL, stakeholders), through structure, governance and sustainability, business functions and technology, leadership and people management, personal effectiveness and communication, to professional ethics. No prior accounting knowledge is required.

Sample ACCA BT Practice Questions

Try these sample questions to test your ACCA BT exam readiness. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Which of the following best describes the primary objective of a private sector profit-seeking company?
A.To provide public services at no charge
B.To maximise the number of employees it hires
C.To maximise shareholder wealth over the long term
D.To minimise the amount of tax it pays to government
Explanation: A profit-seeking company in the private sector exists primarily to generate returns for its owners, and the dominant view is that this means maximising shareholder wealth over the long term rather than short-term profit alone. Other goals such as employment or tax minimisation are subordinate or constraints.
2In the PESTEL framework used to analyse the external environment, the letter 'E' that appears twice represents which two factors?
A.Ethical and Educational
B.Employment and Environmental
C.Economic and Ethical
D.Economic and Environmental
Explanation: PESTEL stands for Political, Economic, Social, Technological, Environmental (ecological) and Legal factors. The two 'E' elements are Economic and Environmental, distinguishing macroeconomic conditions from ecological/sustainability concerns.
3A stakeholder who has high power but low interest in an organisation should, according to Mendelow's matrix, be managed using which strategy?
A.Minimal effort
B.Keep informed
C.Keep satisfied
D.Key player - manage closely
Explanation: Mendelow's power-interest matrix recommends 'keep satisfied' for stakeholders with high power but low interest, because they can exert significant influence if they become engaged. High power and high interest are key players; low power and high interest are kept informed.
4Which type of stakeholder is described as having a contractual relationship with an organisation, such as employees, customers and suppliers?
A.External stakeholders
B.Internal stakeholders
C.Connected stakeholders
D.Secondary stakeholders
Explanation: Connected stakeholders are those with a contractual or commercial relationship with the organisation, including shareholders, customers, suppliers and finance providers. Internal stakeholders are employees and management; external stakeholders such as government and the community have no direct contractual link.
5An increase in central bank interest rates is most likely to have which immediate effect on a business that relies heavily on borrowed funds?
A.A reduction in its finance costs
B.An automatic increase in its sales revenue
C.No effect on its cost of capital
D.An increase in its finance costs
Explanation: Higher interest rates raise the cost of servicing variable-rate and new borrowing, increasing a highly geared business's finance costs and reducing profitability. This is a macroeconomic factor analysed under the economic element of PESTEL.
6Under Porter's five forces model, which force is increased when there are many readily available alternative products that satisfy the same customer need?
A.Threat of new entrants
B.Bargaining power of suppliers
C.Threat of substitute products
D.Competitive rivalry
Explanation: The threat of substitutes rises when alternative products can meet the same customer need, putting a ceiling on prices and profits within an industry. It is distinct from rivalry among existing competitors and the threat of new firms entering the market.
7Which of the following is a microeconomic factor rather than a macroeconomic factor?
A.The national rate of inflation
B.The general level of unemployment in the economy
C.The country's gross domestic product growth
D.The level of a single market's consumer demand for a product
Explanation: Microeconomics studies the behaviour of individual markets, firms and consumers, so demand for a specific product is a microeconomic factor. Inflation, GDP growth and economy-wide unemployment are macroeconomic factors affecting the whole economy.
8A demographic change in which the average age of a country's population rises significantly is most directly classified under which PESTEL factor?
A.Political
B.Legal
C.Technological
D.Social
Explanation: Demographic and population trends, including an ageing population, fall under the social factors of PESTEL. These shifts affect labour supply, consumer demand patterns and the markets a business should target.
9Which characteristic distinguishes a public sector organisation from a private sector company?
A.It is prohibited from employing any staff
B.It always distributes profits to private shareholders
C.It is owned and funded primarily by government to deliver public services
D.It is exempt from all forms of external scrutiny
Explanation: Public sector organisations are owned, controlled or funded by government, typically to deliver public services rather than to generate profit for private owners. They remain accountable and subject to scrutiny such as audit and public reporting.
10A not-for-profit organisation is best evaluated on its performance using which primary criterion?
A.Earnings per share growth
B.Share price appreciation
C.Dividend payout ratio
D.Achievement of its mission and value for money
Explanation: Not-for-profit organisations exist to achieve a mission rather than to make profit, so they are judged on effectiveness in meeting objectives and value for money (economy, efficiency, effectiveness). Profit-based measures such as EPS or dividends are inappropriate.

About the ACCA BT Exam

ACCA Business and Technology (BT) is the introductory Applied Knowledge exam covering how businesses operate, organisational structure and governance, the role of accounting and internal controls, leadership and people management, communication, and professional ethics, assessed entirely by objective-test questions.

Questions

52 scored questions

Time Limit

2 hours

Passing Score

50% (50 marks out of 100)

Exam Fee

ACCA BT exam entry fee per the current ACCA fees schedule; varies by region and session (ACCA / approved CBE centres)

ACCA BT Exam Content Outline

Syllabus area A

A: Business organisation and its external environment

Purpose and types of organisation, stakeholders, and political, legal, macroeconomic, microeconomic, social, technological, environmental and competitive (PESTEL) factors.

Syllabus area B

B: Organisational structure, culture, governance and sustainability

Formal and informal organisation, structures, span of control, organisational culture, corporate governance, and sustainable business practices.

Syllabus area C

C: Business functions, regulation and technology

Relationship between accounting and other functions, financial information and systems, internal controls, fraud, and the impact of advances in technology.

Syllabus area D

D: Leadership and management

Leadership, management and supervision, individual and group behaviour, team formation and development, motivation, learning and training, and appraisal.

Syllabus area E

E: Personal effectiveness and communication

Personal effectiveness, consequences of ineffectiveness, competence frameworks, sources of and techniques for resolving conflict, and communicating in business.

Syllabus area F

F: Professional ethics in accounting and business

Fundamental ethical principles, threats and safeguards, corporate codes of ethics, corporate social responsibility, and ethical conflict resolution.

How to Pass the ACCA BT Exam

What You Need to Know

  • Passing score: 50% (50 marks out of 100)
  • Exam length: 52 questions
  • Time limit: 2 hours
  • Exam fee: ACCA BT exam entry fee per the current ACCA fees schedule; varies by region and session

Keys to Passing

  • Complete 500+ practice questions
  • Score 80%+ consistently before scheduling
  • Focus on highest-weighted sections
  • Use our AI tutor for tough concepts

ACCA BT Study Tips from Top Performers

1Learn the named models and theorists precisely, such as Mendelow, Mintzberg, Handy, Maslow, Herzberg, Belbin, Tuckman, and the ethical threats, because BT rewards exact recall.
2Use the PESTEL and Porter frameworks as checklists when answering environment questions.
3Practise professional-ethics scenarios, identifying the specific threat and the appropriate safeguard.
4Drill two-mark objective questions under time pressure so you can average well under two minutes per question.
5Do not neglect the technology and internal-controls content in area C, which is often underestimated.
6Complete full timed mock exams to build stamina for the 2-hour computer-based format.

Frequently Asked Questions

How many questions are on the ACCA BT exam?

ACCA BT has two sections. Section A contains 46 objective test questions (16 worth one mark and 30 worth two marks), and Section B contains 6 multi-task questions worth four marks each, one on each syllabus area, for a total of 100 marks.

What is the ACCA BT pass mark?

The pass mark for ACCA BT is 50%. The exam is marked out of 100, so you need at least 50 marks across Sections A and B to pass.

How long is the ACCA BT exam?

ACCA BT is a 2-hour computer-based exam. It is fully objective, so all answers are entered and marked on screen, and the exam is available on demand throughout the year.

Do I need prior accounting knowledge for ACCA BT?

No. ACCA Business and Technology is an introductory Applied Knowledge exam that assumes no prior accounting knowledge, which is why many candidates take it first in the ACCA Qualification.

What topics does the ACCA BT syllabus cover?

The BT syllabus runs through areas A to H, covering the business organisation and its external environment, structure and governance, the role of accounting and internal controls, leadership and people management, communication, and professional ethics.

How is the ACCA BT exam delivered?

ACCA BT is delivered as an on-demand computer-based exam at ACCA-approved test centres, with remote invigilation available in some locations. You answer all questions on a computer and receive your result after the exam.

How much does ACCA BT cost?

The BT exam entry fee is set by ACCA in its current fees schedule and varies by region and session. You also pay a one-off ACCA student registration fee and an annual subscription. Check the official ACCA fees page for current amounts.

How much study time does ACCA BT require?

Many candidates spend roughly 60 to 130 hours preparing for BT, depending on their prior business knowledge. Because the exam is on demand, you can book it as soon as you feel ready.