ACCA BT: Business and Technology
Welcome — this is where it all begins. BT (Business and Technology) is the paper that opens the door. Once known as F1, it is the first exam most students sit, and it has been designed to ease you gently into the world of accountancy. The best news of all? It is one of the most approachable and genuinely enjoyable papers in the entire qualification.
What is ACCA BT?
BT, Business and Technology, sits at Applied Knowledge and, true to its name, introduces you to how businesses work and how technology, people, and ethics all fit together within them. It is broad, practical, and refreshingly free of heavy calculations, which makes it an ideal first step into accountancy. You will study it alongside two companion papers, MA (Management Accounting) and FA (Financial Accounting), which together make up Applied Knowledge.
BT is an on-demand exam, meaning you can sit it whenever you feel ready, and it consistently records one of the highest pass rates in the whole qualification, comfortably above the 50% pass mark. In short, this is a paper that rewards steady preparation, and it is very much within your reach. Whether you are fresh out of school, switching careers, or chasing a globally respected qualification, BT is a paper you can truly ace.
In one line: BT is the first ACCA paper — how organisations work, how technology and people fit together, and why ethics sit at the heart of accountancy.
Who BT is for
Here is what makes BT such a satisfying place to start: the knowledge is genuinely useful and interesting from day one. These are not abstract theories — they are the everyday realities of business life, and grasping them early gives you a head start that lasts throughout your career.
- How organisations are structured, and what really makes them tick.
- How the wider world — from the economy to technology — shapes the way businesses operate.
- How strong leadership, teamwork, and communication drive success, and why professional ethics sit at the very heart of accountancy.
BT suits school leavers, career changers, and anyone standing at the very start of ACCA. There has rarely been a more rewarding time to begin.
Syllabus & topics covered
The syllabus is organised into six approachable, connected areas. Together they paint a complete picture of business life: how organisations are built and governed, how accounting and technology support them, how people are led and how they communicate, and how ethics keep everything on the right track.
The business organisation and the external environment
The organisation, its stakeholders, and the wider world that shapes how businesses operate.
Structure, functions and governance
How companies are built and governed — the foundations of business organisation and structure.
Accounting systems, technology, control and security
How modern businesses record and safeguard information — accounting, technology, compliance and control.
Leading and managing individuals and teams
The human side of business — leadership, teamwork, and what really drives success.
Personal effectiveness and communication
How people communicate in business — the skills that sit alongside technical knowledge.
Professional ethics in accounting and business
A recurring and important thread throughout the paper. Ethics matters more than many students first expect.
Because Section B guarantees one question on every syllabus area, it genuinely pays to study the whole paper — no topic can safely be skipped. Study broadly, aim to understand rather than memorise, and you will be ready for whatever the exam asks. ACCA keeps the syllabus updated, so always study the version that matches your exam.
BT exam format
BT could hardly be more student-friendly in format. It is a two-hour computer-based exam, and because it is offered on demand you can book it at a time that suits you, with no waiting for fixed sitting dates. Every question is objective or task-based, so there are no long essays to write. The exam has two sections.
Add it up and you have 52 questions worth 100 marks, with the pass mark set at a comfortable 50%. Two hours is ample time when you pace yourself calmly.
Where BT fits in the ACCA pathway
ACCA is a journey that shapes you into a globally recognised finance professional, opening doors in over 180 countries. Every step builds naturally on the one before, and it all starts right here, with BT.
BT is the perfect place to begin: approachable, interesting, and full of knowledge you will draw on for years to come. Pass it, and you will have taken your first confident step towards a truly rewarding career.
How to prepare for BT
BT is a very passable paper, and with a sensible approach it becomes a genuinely enjoyable one. These simple habits make all the difference: understand how the ideas connect, cover every section, and study a little and often.
- Understand, don't just memorise. BT rewards those who grasp how the ideas connect. The questions are designed to test genuine understanding.
- Practise plenty of questions. Familiarity with the objective format builds real, lasting confidence.
- Cover every section. With a multi-task question on each area, complete coverage is your safety net. Don't skim — every area appears in Section B.
- Study a little and often. Steady, regular sessions beat last-minute cramming every time. Two hours is ample time when you pace yourself calmly.
- Don't underestimate ethics. It matters more than many students first expect.
- Use the CBE Practice Platform. Trying the specimen exam makes the real thing feel wonderfully familiar.
Study BT with Vertex
We make your very first ACCA exam clear, engaging, and enjoyable — with friendly tutors, easy-to-follow lessons, and the kind of support that has already welcomed students from 88 countries into the world of accountancy.
- Easy-to-follow lessons for a first ACCA paper
- Plenty of objective-question practice
- Study notes & mock exams
- One-to-one tutor support