Business and Technology (FBT/BT) September 2024 - August 2025 Examiner’s Report

The Business and Technology (FBT/BT) Examiner’s Report for September 2024 to August 2025 explains how the exam tests your knowledge and application of concepts. It also highlights areas that candidates may find challenging and gives useful advice for exam preparation.

The report covers sample questions from all six syllabus areas. These examples show how you may need to apply concepts to short scenarios instead of relying only on definitions.

The ACCA BT Examiners Report also highlights the importance of covering the full syllabus, practising questions, and managing your time during the two-hour exam.

ACCA BT Exam Structure

The examination has two parts, and all questions are compulsory. The total exam duration is 2 hours.

Part A

Part A contains 46 objective test questions covering all six syllabus areas.

Questions may include:

• One-mark objective test questions

• Two-mark objective test questions

• Short scenario-based questions

• Questions testing knowledge and basic application

Some two-mark questions include short scenarios. They may take longer to read, but this does not mean they are necessarily more difficult.

Part B

Part B contains six multi-task questions, with one question from each syllabus area.

You may come across formats such as:

• Selecting more than one correct answer

• Matching terms with definitions

• Selecting an answer from a graph or diagram

• Choosing words or phrases from a drop-down list

• Applying knowledge to a short scenario

The ACCA BT Examiners Report shows that Part B requires you to understand the concept and apply it to the information given.

Key Examiner Observations

The report highlights both areas where candidates generally perform well and topics that may require additional preparation.

Areas Candidates Generally Perform Well In

Candidates generally perform well in questions related to:

• Part C topics

• Part D topics

• Financial accounting concepts

• Management accounting concepts

• Time management

• Teams and workplace-related topics

Some Part C topics overlap with financial and management accounting. This may make these areas more familiar if you have studied related subjects.

Part D also includes topics such as time management and teams. You may have encountered some of these concepts through workplace training or experience.

Topics That May Require More Preparation

The report identifies some areas that can be challenging, particularly for candidates who are new to them:

• Microeconomics

• Macroeconomics

• Management theories

• Management concepts

• Differences between similar theories

If you are studying economics for the first time, give these topics enough revision time.

Management theories can also be difficult because several concepts may appear similar. Focus on the meaning and key differences between each theory before practising questions.

Sample Part A Questions

The report includes six sample questions. Each one represents one of the six syllabus areas and shows how knowledge can be tested through practical situations.

1. Mendelow’s Framework

The first sample question presents a customer who purchases a significant amount of a company’s output. However, the customer has several alternative suppliers.

The correct answer is:

High power, low interest

Why?

The customer has high power because the company depends on the relationship, while the customer can switch to another supplier.

The customer has low interest because there are several alternative suppliers and the customer does not depend on one particular supplier.

What you should remember:

When using Mendelow’s framework, consider both:

• Power: How much influence does the stakeholder have?

• Interest: How much interest does the stakeholder have in the organisation?

Do not select an answer based on only one part of the scenario.

2. Corporate Governance Theories

The second question tests your understanding of:

• Agency theory

• Stewardship theory

• Stakeholder theory

The scenario describes two directors.

Key concepts:

Agency theory: Directors act as agents and may be motivated by their own interests.

Stakeholder theory: An organisation should consider the interests of different groups, including employees, customers, communities, and other stakeholders.

Stewardship theory: Directors are viewed as trustworthy and are expected to act in the interests of the organisation.

The scenario provides no evidence to support stewardship theory.

3. International Financial Reporting Standards

The third sample question tests your understanding of IFRS.

Both statements given in the question are correct:

• IFRS can be used as national requirements in some countries.

• IFRS can be required for stock exchange listings in some countries.

You are not expected to remember which individual countries apply IFRS for this examination.

Focus your preparation on:

• The purpose of IFRS

• The role of IFRS

• General application of IFRS

• The difference between standards and national requirements

Avoid spending unnecessary time memorising country-specific details that are not required.

4. Role of Operational Supervisors

The fourth question tests your understanding of the responsibilities of operational supervisors.

Correct understanding:

• Motivating employees: Yes

• Coordinating wider organisational resources: No

An operational supervisor can motivate team members and improve the effectiveness of their team.

However, wider coordination of resources such as people, machinery, and budgets is generally associated with departmental or project managers.

A supervisor may coordinate the work and resources allocated to their team. This is different from allocating resources across the wider organisation.

5. Time Management

The fifth sample question uses a workplace scenario to test barriers to effective time management.

The correct answers are:

1. Lack of assertiveness

2. Lack of work prioritisation

Lack of assertiveness

The employee continues accepting additional work because the manager finds it easier to work with her than with other colleagues.

This suggests that she is not being sufficiently assertive about the amount of work she can reasonably handle.

Lack of work prioritisation

The employee completes tasks in the order in which they are given. She struggles to decide which task should be completed first.

This indicates a problem with prioritisation.

Options that are not correct:

• Poor motivation: There is no indication that the employee lacks motivation.

• Inability to delegate: The scenario does not establish that she has someone to whom she can delegate her work.

6. Professional Bodies and Code of Conduct

The final sample question focuses on disciplinary actions that a professional body may take against a member.

The correct actions include:

• Reprimand

• Fine

• Expulsion

Prosecution is not the correct answer.

A professional body may take disciplinary action under its own rules. Prosecution is generally carried out by the state or its agencies.

This question shows why you need to understand the role and authority of professional bodies instead of relying only on general assumptions.

How to Approach Part B Questions

Part B requires you to apply your knowledge in different formats. You may need to:

• Select two or more correct answers

• Match terms and definitions

• Identify a point on a graph

• Select an appropriate phrase from a drop-down list

• Apply a concept to a scenario

Read Scenario-Based Questions Carefully

The examiner advises candidates to read scenarios carefully. Use the following approach:

• Step 1: Read the complete scenario.

• Step 2: Identify the important facts.

• Step 3: Read the requirement carefully.

• Step 4: Connect the facts with the relevant concept.

• Step 5: Eliminate options that do not fit the scenario.

You can read a scenario more than once when necessary. Taking a little extra time to understand the situation can help you avoid selecting an answer based on one isolated detail.

Key Lessons from the ACCA BT Examiners Report

The report makes it clear that formal study is important for BT. Your workplace experience may help you understand some topics, but it may not be enough to answer every question.

You may already have experience with:

• Teamwork

• Time management

• Communication

• Workplace responsibilities

However, the exam may ask you to identify a specific theory or concept. In such cases, common sense alone may not be enough.

The BT examiner's feedback in this report points towards a structured preparation approach based on knowledge, practice, and application.

The examiner recommends combining:

• Reading

• Note-making

• Concept revision

• Question practice

• Mock examinations

This approach can help you build knowledge across the complete syllabus.

Preparation Tips for the BT Examination

1. Cover All Six Syllabus Areas

The syllabus covers a wide range of subjects. Do not focus only on topics that you find easy.

Give adequate attention to areas such as:

• Business organisation and structure

• Governance

• Accounting and reporting

• Leadership and management

• Individual and team behaviour

• Professional ethics

2. Understand Before Memorising

Do not depend only on memorising definitions.

For every theory or framework, understand:

• What it means

• Why it is used

• Its main features

• How it may appear in a scenario

This will help you apply your knowledge to different question formats.

3. Practise Objective Test Questions

Regular practice can help you understand how concepts are tested.

After attempting a question, review the explanation even when your answer is correct. This can help you understand why an option is correct and why other options are not.

4. Analyse Your Mistakes

When you select an incorrect answer, ask yourself:

• Did I misunderstand the concept?

• Did I miss an important word in the scenario?

• Did I confuse two similar theories?

• Did I rush through the question?

Reviewing your mistakes can help you identify recurring gaps in your preparation.

5. Attempt Every Question

The examiner notes that some candidates do not attempt all Part A questions.

If you are unsure, use the information in the question to eliminate incorrect options and make a reasoned attempt.

You should avoid leaving questions unanswered when you can make an informed choice.

6. Practise Time Management

You have 2 hours to complete the examination.

Do not spend too much time on one difficult question. If a question is taking longer than expected, move on and return to it later when possible.

Practising under timed conditions can help you become more comfortable with the exam pace.

7. Attempt Mock Examinations

Mock exams can help you assess:

• Your preparation level

• Question-solving speed

• Time management

• Weak syllabus areas

• Ability to handle different question formats

They can also help you identify which topics require more revision before the examination.

Important Takeaways

The ACCA BT Examiners Report gives several clear messages for your preparation:

• The syllabus is broad, so you need coverage across all six areas.

• Part A mainly tests knowledge and basic application.

• Part B tests knowledge and application through different formats.

• Scenario-based questions should be read carefully.

• Economics may require additional preparation if you are new to the subject.

• Management theories can be difficult when similar concepts are not clearly understood.

• Workplace experience alone is not enough.

• Regular question practice is important.

• You should attempt all questions.

• Time management matters during the examination.

• Mock exams can help you improve speed and identify weak areas.

The September 2024 to August 2025 report shows that BT requires broad knowledge across different business and management topics. You need to understand concepts rather than depend only on workplace experience or common sense.

The ACCA BT Examiners Report also stresses systematic preparation. Cover the complete syllabus, make concise notes, practise questions, review your mistakes, and take mock exams.

With regular practice and careful time management, you can become more comfortable with the different question types used in the BT examination.