Business and Technology (BT)
150 questions mapped to the official ACCA BT syllabus (S26-A27). Covers ethics, governance, leadership and organisational theory. Filter by section, work at your own pace, see explanations for every answer, or switch to Exam Sim mode for a timed BT mock exam under real exam conditions.
→ BT Common Mistakes & Examiner Insights: the errors the examiner flags every sitting.
→ ACCA BT Pass Rate: 89% at the most recent reported sitting, and what that figure actually reflects.
The BT exam format
2 hours, 100 marks in total. All questions are compulsory. The pass mark is 50%.
| Section A | 30 objective test questions worth 2 marks each, plus 16 worth 1 mark | 76 marks |
|---|---|---|
| Section B | 6 multi-task questions worth 4 marks each | 24 marks |
Source: the official ACCA syllabus and study guide for this paper. Always check the current version on the ACCA website before you sit.
Loading questions…
Sample BT questions
Three questions from this bank, each with its answer and worked explanation. The quiz above draws from all 150.
A large supermarket plans a new distribution centre. Local residents are strongly opposed but have very little power to influence the planning decision. According to Mendelow's matrix, which strategy is most appropriate for this stakeholder group?
- Keep informed
- Manage closely as key players
- Keep satisfied
- Minimal effort — low priority
Show answer and explanation
Answer: A. Local residents have HIGH interest (strongly opposed) but LOW power (little ability to influence the outcome). Mendelow places this group in the 'keep informed' quadrant — they need communication and updates, but do not require the intensive engagement reserved for high-power stakeholders.
A global technology firm organises staff so that an employee reports simultaneously to both a project manager and a functional department head. Which structure does this describe?
- Divisional structure
- Entrepreneurial structure
- Matrix structure
- Functional structure
Show answer and explanation
Answer: C. A matrix structure combines two reporting lines — typically functional (by department) and project or product-based. Employees have dual accountability. This improves flexibility and cross-functional resource use, but can create confusion over authority.
An accounts payable clerk has sole authority to create new supplier accounts, approve invoices, and authorise payments. Which of the following best explains why this arrangement creates a high fraud risk?
- The clerk is likely to be overworked and therefore prone to making honest errors in the payables records
- The arrangement is inefficient because multiple people should be involved in routine transaction processing
- Combining these three functions removes the separation of duties that would otherwise prevent or detect fraudulent payments to fictitious suppliers
- The arrangement is only risky if the organisation lacks an internal audit function
Show answer and explanation
Answer: C. A fundamental principle of internal control is the separation of duties — key stages of a transaction should be handled by different people so that no single individual can initiate, approve, and complete a transaction without independent verification. When one person can create a supplier, approve an invoice, and authorise payment, they can create a fictitious supplier, approve invoices from that supplier, and pay themselves with no colleague able to detect the fraud. This is a classic fraud risk environment. Option A identifies errors, not fraud risk. Option B is a valid operational concern but misses the specific fraud risk. Option D understates the risk — separation of duties should prevent fraud regardless of audit coverage.
About this question bank
150 questions across 6 syllabus sections, each mapped to a reference in the official ACCA syllabus for BT and each with a worked explanation. All 150 are multiple choice.
- Written to the ACCA syllabus and study guide for exams from September 2026 to August 2027.
- Spotted a mistake? Report it and it will be corrected.
| Syllabus section | Questions |
|---|---|
| A: Business environment | 31 |
| B: Structure & governance | 27 |
| C: Functions & technology | 26 |
| D: Leadership | 26 |
| E: Personal effectiveness | 19 |
| F: Ethics | 21 |