How to Pass ACCA BT (Business & Technology)
Ultimate Guide to Passing BT in First Attempt
BT (Business & Technology) is your first ACCA paper and it is very important because it forms the base for all other ACCA exams.
It covers:
- How businesses work
- Leadership and management
- Ethics and governance
- Technology in business
- Communication in business
Even though BT seems “easy” because it’s mostly theory, many students struggle in the exam because of tricky MCQs and scenario-based questions. The good news is: You can pass on your first attempt if you:
- Understand concepts instead of just memorizing
- Practice questions regularly
- Follow a clear study plan
- Learn exam strategies and time management
Later, we will release detailed guides for each topic, so you can practice, revise, and master BT fully.
Step 1: Know the Syllabus and Prioritize Topics
Not every topic is equally important. Some appear more frequently in exams, so these should be your focus.
| Topic | Priority | What to Focus On | Sample Question |
| Business Organization & Stakeholders | High | Types of business, objectives, roles of internal and external stakeholders | “Which stakeholder is mainly interested in profit?” |
| Leadership, Management & Motivation | High | Leadership styles, motivation theories (Maslow, Herzberg), management functions | “Which leadership style works best in a crisis?” |
| Ethics, Governance & Sustainability | High | Codes of ethics, governance rules, sustainability practices | “A manager hides company losses. Which principle is violated?” |
| Information Systems & Technology | Medium | How IT improves efficiency, risks and benefits | “Which IT system helps reduce accounting errors?” |
| Business Communication | Medium | Internal vs external communication, reports, emails | “Which method is suitable for official internal communication?” |
| Business Environment | Medium | PESTLE factors, economic, legal, social influences | “How does a new government tax affect a business?” |
Start with high-priority topics first, and then move to medium-priority topics. This ensures you cover the most important areas that appear in exams.
Step 2: Understand Concepts, Don’t Just Memorize
ACCA BT tests your understanding and ability to apply knowledge, not your ability to memorize.
- Ethics: Learn why being ethical matters. Example: Hiding financial data can destroy trust and even cause legal trouble.
- Leadership: Understand different leadership styles. For example, autocratic leadership is useful in emergencies, while participative leadership motivates employees daily.
- Technology: Focus on how IT helps businesses work smarter. Example: A POS system in a shop reduces mistakes, tracks inventory, and speeds up sales.
- Communication: Learn how businesses communicate. A report for your manager is different from an email to a client.
Simple Advice: Always think of examples from real life. For instance, your family business, a shop, or a factory. This makes learning easy and helps in answering scenario-based questions.
Step 3: Step-by-Step 4-Week Study Plan
Here’s a simple 4-week plan to cover all BT topics and have time for revision.
| Week | Topics to Study | Activities / Practice |
| Week 1 | Business Environment & Communication | Read theory, make notes, practice 20 MCQs daily |
| Week 2 | Leadership, Management & Motivation | Study theory, relate to real examples, practice 20 MCQs + 2 scenario questions daily |
| Week 3 | Ethics, Governance & Sustainability | Learn rules and codes, practice scenario-based questions, 2–3 case questions daily |
| Week 4 | Information Systems & Technology + Revision | Focus on IT topics, redo all MCQs, practice past papers, revise short notes |
Daily Routine Example:
- Review yesterday’s notes (10–15 minutes)
- Study new topic (45–60 minutes)
- Practice MCQs or scenario questions (20–30 minutes)
- Take a short break if needed
Following this plan ensures you cover everything without feeling stressed.
Step 4: Sample Questions by Topic
Business Organization & Stakeholders
- Which type of business is best for large-scale production?
- Identify internal vs external stakeholders and their interests.
Leadership & Motivation
- A team misses deadlines. Which leadership style should the manager use?
- Match motivation theories like Maslow and Herzberg to real-life examples.
Ethics & Governance
- A manager hides company losses. Which principle is broken?
- How can a factory reduce environmental impact responsibly?
Information Systems & Technology
- Which IT tool improves accounting efficiency?
- What are the benefits of ERP systems?
Business Communication
- Which method is best for formal internal communication?
- Identify formal vs informal business communication examples.
Business Environment
- How do PESTLE factors affect a small textile business?
- How do government policies or global changes impact a company?
Practice Tip: Focus on scenario-based questions, as many exam questions are mini case studies.
Step 5: Exam Techniques to Score High
- Read every question carefully
- Look for keywords like “primary reason,” “main benefit,” “most suitable”
- Answer easy questions first, leave harder ones for later
- Don’t panic if you don’t know an answer; skip and return
Example: A shop introduces POS software. Question: “What is the main benefit?”
- Options: reduce errors, faster transactions, better reporting
- Pick the one that best fits the situation
Step 6: Make Short Notes & Revise
- Write short notes for key concepts: leadership styles, governance principles, ethics codes, IT systems
- Use notebooks, sticky notes, or mobile apps
- Review daily and more intensively one week before the exam
- Highlight examples from real businesses
Short notes make last-minute revision simple and effective.
Step 7: Common Mistakes Students Make
- Misreading MCQs
- Confusing ethics and governance
- Ignoring IT or communication topics
- Not applying theory to scenarios
Avoiding these mistakes can save you marks and improve confidence.
Step 8: Time Management in Exam
- Spend 1–2 minutes per MCQ
- Answer easy questions first
- Flag harder questions and return if time allows
Good time management ensures you finish the exam without stress.
Step 9: Mindset for First-Attempt Success

- If you directly visit our this page we recommend you to check the base blog of this acca series.
Step 10: Moving to Other Papers
BT is the first step. After passing:
- Move to MA – Management Accounting, which adds calculations to theory
- Then FA – Financial Accounting
- Our upcoming guides will provide:
- Topic-wise explanations
- Solved scenario questions
- Mini revision sheets
Studying paper by paper builds confidence and makes first-attempt success achievable.
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