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ACCA Business and Technology (BT) 2023 past questions and answers

This 2023 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 2023 set with instant marking.

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Sample ACCA Business and Technology (BT) 2023 questions

1. A design consultancy assigns each analyst to a permanent department, but also to temporary client projects. An analyst receives technical guidance from the department head and day-to-day priorities from a project manager. Which structure is the consultancy using?
  1. A hierarchical structure
  2. A divisional structure
  3. A matrix structure
  4. A simple entrepreneurial structure

Answer: C. A matrix structure

Matrix structures combine functional departments with project teams, so an employee may have two reporting relationships. A purely hierarchical structure would not normally create this dual reporting arrangement.

2. A listed retailer's board wants to strengthen its oversight of executives without taking over their daily operational work. Which action is most appropriate for the non-executive directors?
  1. Independently scrutinise executive performance and challenge significant decisions
  2. Approve every routine purchase made by store managers
  3. Prepare the retailer's daily sales forecasts
  4. Take direct responsibility for managing all employees

Answer: A. Independently scrutinise executive performance and challenge significant decisions

Non-executive directors contribute independent oversight and constructive challenge at board level. Routine purchasing and day-to-day operational management are executive responsibilities.

3. A food processor meets the minimum legal limits for wastewater discharge, but nearby residents report effects on local waterways. Which response best demonstrates a responsible approach to its wider stakeholders?
  1. Continue unchanged because the company already meets the legal limit
  2. Ask residents to direct all concerns to the regulator
  3. Publish only the company's financial results
  4. Investigate the effects, consult the community and consider additional pollution controls

Answer: D. Investigate the effects, consult the community and consider additional pollution controls

Responsible business conduct considers impacts on stakeholders beyond minimum legal compliance, including listening to affected communities and addressing environmental harm. Simply meeting the legal threshold does not resolve the reported impact.

4. At a small wholesaler, one employee receives customer cash, records receipts in the ledger and performs the monthly bank reconciliation. Which control improvement most directly reduces the risk that an error or theft will go undetected?
  1. Allow the employee to approve their own annual leave
  2. Assign the bank reconciliation to an independent employee who does not handle cash or record receipts
  3. Ask customers to pay in cash rather than by bank transfer
  4. Prepare the bank reconciliation only once every two years

Answer: B. Assign the bank reconciliation to an independent employee who does not handle cash or record receipts

Separating custody of cash, recording and reconciliation makes it harder for one person to conceal an error or misappropriation. The other options do not provide an independent check over cash receipts.

5. A warehouse detects a chemical leak that requires an immediate evacuation. The shift leader has seconds to act and cannot consult the whole team first. Which leadership approach is most suitable at that moment?
  1. Give clear, direct instructions and take an autocratic approach until the immediate danger is controlled
  2. Use a laissez-faire approach and let each worker decide whether to leave
  3. Delay action until a full team consensus is reached
  4. Ask the team to elect a new leader before responding

Answer: A. Give clear, direct instructions and take an autocratic approach until the immediate danger is controlled

An urgent safety threat calls for decisive instructions so people can act quickly. Consultation and participation may be valuable later, but delaying evacuation to seek consensus is inappropriate.

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