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ACCA Business and Technology (BT) 2025 past questions and answers

This 2025 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 2025 set with instant marking.

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Sample ACCA Business and Technology (BT) 2025 questions

1. A growing home-appliance company sells three distinct product lines, each with different customers and competitors. Senior management wants each unit manager accountable for that product line's results, while accepting some duplication of support activities. Which structure best fits this aim?
  1. A product-based divisional structure
  2. A purely functional structure
  3. A project matrix with temporary reporting lines only
  4. A flat structure with no managers

Answer: A. A product-based divisional structure

Product divisions group activities around each product line and make its manager accountable for results. Functional grouping may reduce duplication, but it does not create the same clear product-level responsibility.

2. The board of a listed company is reviewing how it oversees the chief executive. Which arrangement most directly strengthens independent challenge of the executive team?
  1. The chief executive also chairs every board meeting
  2. The chair is a different person from the chief executive
  3. The chief executive selects and evaluates all directors alone
  4. The board delegates all oversight to the finance department

Answer: B. The chair is a different person from the chief executive

Separating the chair and chief executive roles reduces concentration of authority and supports independent board leadership. Combining the roles can weaken the board's ability to challenge management.

3. At a wholesaler, the accounts-payable clerk must compare a supplier invoice with both the approved purchase order and the goods-received record before authorising payment. What is the main purpose of this control?
  1. To ensure every supplier is paid immediately
  2. To guarantee that inventory will never be lost
  3. To check that the invoice relates to goods ordered and received
  4. To replace the need for a bank reconciliation

Answer: C. To check that the invoice relates to goods ordered and received

Matching the purchase order, receipt record and invoice helps verify that the purchase was authorised, goods were received and the amount billed is supported. It does not prevent every inventory loss or replace other controls.

4. A skilled analyst says routine work provides little satisfaction and asks to take responsibility for planning and evaluating a complete client project. The manager can redesign the role. Which approach is most likely to improve intrinsic motivation?
  1. Job rotation between similar routine tasks
  2. Job enlargement by adding more routine tasks at the same level
  3. Closer supervision and more frequent approvals
  4. Job enrichment by giving greater responsibility and autonomy

Answer: D. Job enrichment by giving greater responsibility and autonomy

Job enrichment adds responsibility, autonomy and meaningful control over work, matching the analyst's request. Rotation or enlargement may vary or increase tasks without increasing decision-making responsibility.

5. A small consultancy wants staff to use a hosted customer-management application through a browser, with the provider maintaining the software and charging a monthly subscription. Which service model is described?
  1. Software as a Service (SaaS)
  2. A locally installed bespoke application maintained entirely by the consultancy
  3. An internal paper-based filing system
  4. A one-off purchase of computer hardware

Answer: A. Software as a Service (SaaS)

SaaS provides access to a provider-hosted software application, commonly through a browser and subscription. A local bespoke installation transfers more maintenance responsibility to the organization.

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