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ACCA Business and Technology (BT) 2022 past questions and answers

This 2022 ACCA Business and Technology (BT) set has 20 practice questions. Try these 5 free sample questions, tap a question to reveal the answer and explanation. Then practise the whole 2022 set with instant marking.

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Sample ACCA Business and Technology (BT) 2022 questions

1. A manufacturer groups employees by specialist function but also assigns them to cross-functional projects. Each project employee reports to both a functional head and a project manager. Which organisational structure is being used?
  1. Matrix
  2. Functional
  3. Divisional
  4. Line

Answer: A. Matrix

A matrix structure combines functional departments with project teams and dual reporting lines. A purely functional structure would not normally give employees a second, project-based reporting relationship.

2. At a listed retailer, the board establishes an audit committee made up mainly of independent non-executive directors. Which activity is most directly within the committee's governance role?
  1. Preparing the company's annual financial statements
  2. Monitoring financial reporting and internal controls and liaising with the external auditor
  3. Setting the prices charged to customers
  4. Approving every routine purchase made by store managers

Answer: B. Monitoring financial reporting and internal controls and liaising with the external auditor

An audit committee supports board oversight of financial reporting, internal control and the external audit. Preparing accounts is management's responsibility, while pricing and routine purchases are operational decisions.

3. At month-end, a wholesaler finds that its receivables control account balance does not equal the total of the individual customer balances. Which action is the best control response?
  1. Write off the difference as an irrecoverable debt
  2. Increase sales revenue by the difference
  3. Reconcile the control account to the customer balances and investigate the discrepancies
  4. Stop producing customer statements permanently

Answer: C. Reconcile the control account to the customer balances and investigate the discrepancies

A reconciliation identifies posting omissions, duplication or other errors so they can be investigated and corrected. Writing off the difference or changing revenue without evidence would conceal rather than resolve the control failure.

4. A service team has experienced employees who are committed to improving its customer response time. Before deciding on a new workflow, the manager invites suggestions and involves the team in the decision. Which leadership approach is the manager using?
  1. Autocratic
  2. Laissez-faire
  3. Paternalistic
  4. Democratic or participative

Answer: D. Democratic or participative

A democratic or participative leader consults employees and involves them in decisions. An autocratic manager would decide without consultation, while laissez-faire leadership gives little direction rather than structured participation.

5. A small consultancy subscribes to an online accounting application that it accesses through a web browser. The provider hosts the application and installs software updates. Which cloud service model best describes this arrangement?
  1. Software as a service (SaaS)
  2. Infrastructure as a service (IaaS)
  3. Platform as a service (PaaS)
  4. A privately owned local area network

Answer: A. Software as a service (SaaS)

With SaaS, the customer uses a provider-hosted application, commonly through a browser, while the provider maintains the software. IaaS supplies computing infrastructure and PaaS supplies a development platform rather than the finished accounting application.

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