Business and Technology Paper for ACCA - Key Syllabus Overview

By IIC Lakshya

10 Dec 2025

Business and Technology Paper for ACCA - Key Syllabus Overview

The first step in the ACCA qualification is the Business and Technology (BT) paper, which is also referred to as F1. It gets students acquainted with the business, organization, and role of an accountant in achieving effective management and decision-making. This paper will assist you in building a perception of how a business is run in today's times and how technology is changing the way financial professionals work today.

What is the Business and Technology Paper for ACCA?

The BT paper belongs to the Applied Knowledge level of the ACCA qualification. It offers the basic understanding of business setups, business management theories, forms of governance, and the application of technology in businesses. It provides the foundation of the advanced-level courses, such as Management Accounting (MA), Financial Accounting (FA), and subsequently, strategic-level courses.

The primary goal of BT is to make students understand the collaboration of different business functions, which include marketing, human resources, finance, and operations, and the fact that technology is currently the centre of all decision-making. Organizational culture, ethics, leadership styles, and stakeholder communication are also taught to students, which play a crucial role in developing a successful career in finance and management.

Syllabus Overview for the BT Paper in ACCA

The ACCA-qualified paper that is the stepping-stone to the profession is the Business and Technology (BT) paper. It prepares you with a clear picture of how organizations work, the place of management, and the increased influence of technology in the financial field. In studying BT, you not only study the exams, but you are also training your mind, which is ready to adapt to the changing digital business environment.

The BT syllabus consists of six major parts that concentrate on a particular area of business and technology:

A. Business Organisation and Structure

This section presents the various forms of organizations, including the private, the public companies, the NGOs, and the government. You will get to know how the business is organized, how departments are interconnected, and what the principles of successfully managing a business are. Financial decision-making is essential in making decisions based on understanding the organization's hierarchy and control systems.

B. Business Environment and Influences

In this case, students learn external forces that influence the work of businesses, including economic forces, legal regulations, rivalry, and the process of globalization. You will learn how technological changes and evolving consumer tastes affect the business plans and financial performance.

C. Business Functions and their Business Roles

It covers these main business areas as operations, marketing, human resources, and finance. It also educates on the role of these departments in ensuring overall organizational objectives are met and the role accountants play with each of the departments to ensure they perform better.

D. Leadership, Management, and Communication

Students get to know the types of leadership, motivation theories (Maslow, Herzberg, McGregor), and the necessity of efficient communication in a company. You will know how the decisions are taken in the management and the impact interpersonal skills have on organizational success.

E. Accounting and Reporting Systems, Controls and Compliance

This segment presents internal controls, financial systems, and compliance frameworks that would provide transparency and accountability of business operations. You will understand how accountants are ethical and how they ensure that they manage risks in an organization.

F. The Business Effect of Technology

Accounting and finance are being revolutionized by technology. This subtopic is about digital transformation, automation, artificial intelligence, and data analytics. It describes how business processes have been hastened, dependable, and data-driven with the use of tools such as ERP systems and cloud computing.

Exam Format

The BT exam is a 2-hour computer-based exam (CBE).

It consists of:

Objective test and questions (OTQs).
Several response and situational queries.

Each question is aimed at not only checking your memory but also at checking your comprehension and capacity to relate knowledge in practice to the actual business context. The pass mark is 50%.

This paper is an on-demand exam and therefore, provides flexibility and convenience to students and can be taken at any time of the year.

Preparation and Presentation of the BT Paper.

Projects BT needs both conceptual preparation and implementation. Begin by reading the study text approved by ACCA (such as BPP or Kaplan) and viewing topic lectures to understand it better. Write a summary of each chapter and make brief notes to revise it.

The secret to it is practice - trying past papers and mock examinations will give you an idea of the pattern of the exam and show you where you are weak. Practice Platform, which is the official platform of ACCA, offers simulations of real examinations and helps you to improve time and accuracy management.

Why is the BT Paper Important?

The Business and Technology paper is not merely a theoretical one; it defines your perception of the way the modern business world works. It links accounting to management, governance, and technology. This is a terminology that you will need when you proceed to the next level, ACCA papers, or when you are working in the corporate world.

Students have found out that BT develops their confidence, particularly in the areas of communication, analytical thinking, and business awareness, which are three major skills that employers in the finance industry would never compromise.

Did you know?

The findings of a report by the World Economic Forum (2023) indicate that almost 60 percent of finance professionals feel that the knowledge of technology is equal in importance to the knowledge of accounting principles, which perfectly fits the purpose of the BT paper.

FAQs on BT Paper from ACCA

What percentage passes ACCA BT?

The Business and Technology paper has a worldwide average pass rate of approximately 80% which is one of the most friendly courses in the ACCA qualification.

Is it possible to study the BT paper independently?

Yes, you can. Utilizing structured notes, ACCA-approved content, and practice exams, a large number of students pass BT in self-study.

What are the links between BT to other ACCA papers?

BT has the conceptual base of papers such as Management Accounting (MA) and Financial Accounting (FA). The business structure and management ensure that you have the strategic reasoning in the financial decision-making in the advanced papers.