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ACCA Business and Technology (BT) 2024 past questions and answers

This 2024 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 2024 set with instant marking.

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Sample ACCA Business and Technology (BT) 2024 questions

1. A regional bakery has grown from one shop to 18 outlets. The owner wants outlet managers to respond quickly to local demand, while head office retains control of the brand and overall strategy. Which organisational approach best supports this aim?
  1. Centralise all operating decisions at head office
  2. Delegate day-to-day decisions to outlet managers within agreed limits
  3. Remove all reporting relationships between outlets and head office
  4. Replace line management with a permanent project structure

Answer: B. Delegate day-to-day decisions to outlet managers within agreed limits

Delegation gives outlet managers authority to make timely local decisions while agreed limits preserve central oversight. Full centralisation slows local responses, while removing reporting lines or imposing a project structure does not address the stated need.

2. A manufacturer groups its employees into finance, marketing, operations and human resources departments. Each department reports to a functional director. What is the main advantage of this structure for the manufacturer?
  1. It gives each product manager full control of all resources
  2. It eliminates the risk of departments pursuing separate priorities
  3. It develops specialist expertise within each business function
  4. It ensures that decisions are always made close to customers

Answer: C. It develops specialist expertise within each business function

A functional structure groups people with similar expertise, supporting specialisation and professional development. It may create silo behaviour and does not necessarily place decisions close to customers or give product managers control.

3. The board of a listed retailer is reviewing its governance arrangements. Which action most directly strengthens independent oversight of executive management?
  1. Appoint independent non-executive directors to challenge and monitor executives
  2. Allow the chief executive to approve the company's own performance assessment
  3. Give the finance director sole responsibility for appointing external auditors
  4. Combine the roles of board chair and chief executive without safeguards

Answer: A. Appoint independent non-executive directors to challenge and monitor executives

Independent non-executive directors can provide objective challenge and monitor executive decisions. The other actions concentrate control in executives or compromise auditor independence rather than strengthening oversight.

4. A wholesaler's accounts clerk can create a new supplier, enter an invoice and approve its payment. Management wants to reduce the risk of fictitious suppliers being paid. Which control is most appropriate?
  1. Require the clerk to prepare a monthly aged-payables report
  2. Reconcile the bank account once each year
  3. Restrict supplier changes to the finance department's shared login
  4. Separate supplier-master amendments, invoice processing and payment approval

Answer: D. Separate supplier-master amendments, invoice processing and payment approval

Separating incompatible duties makes it harder for one person to create and pay a fictitious supplier without detection. A shared login weakens accountability, while periodic reports and infrequent reconciliations do not prevent the conflict of duties.

5. A project team is newly formed, and members are unclear about their roles and disagree about how the work should be done. Under Tuckman's team development model, which stage is the team most likely experiencing?
  1. Performing
  2. Storming
  3. Norming
  4. Adjourning

Answer: B. Storming

Storming is characterised by disagreements, challenges and uncertainty as members negotiate roles and ways of working. Forming is the initial orientation stage; norming follows as shared expectations develop, and performing involves effective task delivery.

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