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BT – Business and Technology (F1)

Welcome to the BT – Business and Technology (F1) resource hub, a comprehensive guide designed to assist you in mastering the foundational principles of business and the transformative impact of technology.


The BT paper serves as the gateway to understanding how businesses operate and the pivotal role of technology. It combines theoretical knowledge with practical application, ensuring that you are well-equipped to navigate the complexities of the modern business world.

Exam Format and Structure

Computer-Based Exam:
Duration: 2 hours
Question Types: A mix of multiple choice, multiple response, drag and drop, and other objective test questions.
Total Questions: 100
Passing Mark: 50%

The exam is designed to test your breadth of knowledge across the entire syllabus, ensuring a comprehensive understanding of all topics.

Detailed Syllabus

The syllabus for BT is broad, providing a solid foundation in business and technology.

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

  • The formal and informal business organisation
  • Business organisational structure
  • Organisational culture
  • Governance in business organisations
  • Sustainable business practices

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, 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
  • Consequences of ineffectiveness at work
  • Competence frameworks and personal development
  • Sources of conflicts and techniques for conflict resolution
  • Communicating in business

Professional ethics

  • Fundamental principles of ethical behaviour
  • The role of regulatory and professional bodies in promoting ethical and professional standards in the accountancy profession
  • Corporate codes of ethics
  • Ethical conflicts and dilemmas

Exam Preparation Tips

Mastering the BT paper requires a strategic approach to learning:

Create a Study Plan: Allocate sufficient time to each syllabus area, ensuring a balanced approach.
Focus on Understanding: Aim for a deep understanding of concepts, rather than rote memorization.
Regular Practice: Consistently work through practice questions to reinforce your learning.
Utilize Resources: Make the most of available study materials and support forums.
Stay Updated: Keep an eye on any ACCA updates or changes to the syllabus.