Business & Technology
How modern organisations work — and where accountants and finance create value.
Business & Technology (BT) is the natural starting point of the ACCA qualification. It gives you the big-picture understanding of how a business is structured, how it's governed, and how the finance function fits into the wider organisation.
It's concept-driven rather than numbers-heavy, so it's an approachable introduction to how ACCA exams work — and the context every other paper builds on.
What you'll learn
- The business organisation, its stakeholders and the external environment
- Business structure, functions and governance
- The role of accounting and finance within a business
- Leadership, management, teams and motivation
- Personal effectiveness, ethics and professional values
2-hour computer-based exam made up entirely of objective-test (multiple-choice and short-form) questions. Available on demand throughout the year.
Exam formats follow the current ACCA syllabus — always confirm the latest timings and structure on accaglobal.com.
Common questions
Is BT a good first ACCA paper?+
Yes — most students start with BT. It eases you into ACCA-style exams before the more technical papers.
How is BT examined?+
As a 2-hour on-demand computer-based exam of objective-test questions, so you can sit it almost any time of year.
Other papers in this level
This paper is coming soon.
It's on the way. Register your interest and we'll let you know the moment a batch opens — and help you plan the papers you can start today.