1

ACCA
Final Mock Examination Exams from September 2021

Business and Technology (BT)

Time allowed: 2 hours

All questions are compulsory and MUST be attempted

© First Intuition Ltd, 2021

 2 Final Mock exam questions ACCA BT

Section A
All 46 questions are compulsory and must be attempted

1 If the exchange rate falls between the British Pound and the Euro, are the following TRUE or
FALSE?
True False
Demand for imports from the Eurozone increases.  
Demand for exports to the Eurozone increases.  
Demand for imports from the Eurozone decreases.  
Demand for exports to the Eurozone decreases.  

(2 marks)

2 ‘With regards to money laundering, it is an offence to fail to disclose knowledge or suspicion of

money laundering…The report must be made to the National Crime Agency (NCA). The penalty
is up to ______years in prison and/or fine.’
This statement is best completed by which of the following answers?
 2
 5
 8
(1 mark)

3 Interviewers may use a range of different techniques when asking candidates questions.
Questions that begin with ‘Have you…’or ‘Did you…’ are known as what type of question?
 Leading
 Open
 Closed
(1 mark)

4 Which TWO of the following selection tests are NOT types of aptitude test?
 Numerical reasoning test
 Personality test
 Clerical ability
 Intelligence test
(2 marks)
ACCA BT Final Mock exam questions 3

5 Which of the following is the term used to describe the skills required for a job to be carried out
by a person in an organisation?
 Job analysis
 Job description
 Job specification
(1 mark)

6 Shareholders are responsible for determining the duties of internal auditors.

Is this statement TRUE or FALSE?
 True
 False
(1 mark)

7 Who argued that the objectives of a company emerge as a consensus of the differing views of
the stakeholders of an organisation?
 Mendelow
 John Lewis
 Cyert and March
(1 mark)

8 Peter is a team member of one of the teams at WWW plc and he is known for the fact that
whatever the team needs to achieve, he will know someone who can help in one way or
another. His fellow team members always ask Peter to check his address book to see if he has a
contact that might be relevant to the project that they are working on at the time.
What role (according to Belbin) has Peter assumed in his team?
 Specialist
 Resource Investigator
 Monitor Evaluator
 Completer Finisher
(2 marks)
4 Final Mock exam questions ACCA BT

9 Bruce Wayne Tuckman identified four distinct developmental stages that teams go through
(Forming, Storming, Norming and Performing). Identify which stage the following descriptions
relate to.
Forming Storming Norming Performing
Team members become more    
motivated and take on more
responsibility at this stage.
Team members become    
interdependent at this stage.
Team members are usually on    
their best behaviour at this
stage.
Team members open out to each    
other and confront each other’s
ideas at this stage.

(2 marks)

10 Maslow’s theory assumes we all have similar needs and react in a similar way.
Identify how the following things would be categorised using Maslow’s hierarchy of needs.
Social Safety
Affection  
Relationships  
Security  
Lack of threats  

(2 marks)

11 In the UK, Parliament is obliged to bring UK Law into line with any directives issued by the
European Union. What is it that states that the EU has the force of law in member states?
 An Act of Parliament
 The Treaty on the Functioning of the EU (Treaty of Rome)
 The European Union
(1 mark)
ACCA BT Final Mock exam questions 5

12 Identify the following as being beliefs of either the Theory X Manager or the Theory Y Manager,
according to Douglas McGregor’s X-Y Theory.
Theory X Theory Y
Manager Manager
Employees are happy to accept and seek responsibility.  
The average employee dislikes work and will avoid it where  
possible.
It is natural for employees to make an effort at work.  
Most employees must be forced to work towards an organisation’s  
objectives.

(2 marks)

13 PEST Analysis is concerned with the influences of the ‘outside world’ on an organisation.
Growth, Monetary Policy, Government Spending, Taxation and Exchange Rates refer to which of
the following?
 P – Political/Legal
 E – Economic
 S – Social
 T –Technological
(2 marks)

14 Honey and Mumford identified four preferred learning styles which are determined by how an
individual prefers to learn. Identify how Reflectors and Pragmatists prefer to learn by
completing the table below. Please select TWO options.
Reflectors Pragmatists
Conclude  
Do  
Review  
Plan  

(2 marks)

15 According to Kolb, different people naturally prefer a different learning style. Each preferred
learning style is a product of how to approach a task (watching or doing) and the emotional
response to the experience (thinking or feeling). A combination of ‘watching’ and ‘thinking’
produces the preferred learning style known as which of the following?
 Accommodating
 Diverging
 Converging
 Assimilating
(2 marks)
6 Final Mock exam questions ACCA BT

16 Management by objectives is often achieved using set targets and the SMART criteria.
The objective ‘R’ in the SMART criteria stands for which ONE of the following?
 Realistic
 Reasonable
 Representative
(1 mark)

17 Which of the following CANNOT be used to describe a service?

 Perishable
 Inseparable
 Variable
 Intangible
(2 marks)

18 The distinction between acts of leadership and authority were made by ________ who
recognised the importance of the acceptance of a leader and that no one leader would be
perfect in every set of circumstances.
Which of the following names most accurately completes the paragraph above?
 Mintzberg
 Heifetz
 Kotter
(1 mark)

19 According to Anthony, which TWO of the following are strategic roles in an organisation?
 Experts
 Coordinators
 Guardians
 Advisors
(2 marks)

20 Who described culture as the collection of traditions, values, policies, beliefs and attitudes that
constitute a pervasive context for everything that we do and think in an organisation?
 Schein
 Schwartz and Davies
 Mullins
(1 mark)
ACCA BT Final Mock exam questions 7

21 According to Handy, the cultural stereotype ‘Power’ has which TWO of the following
characteristics?
 Lots of rules
 Quick to make decisions
 Lots of bureaucracy
 Succession problems on the death of the person who controls the organisation
(2 marks)

22 Which of the following theories states that an organisation must align the interests of the
people running the company to those of the company itself?
 Accommodation theory
 Agency theory
 Corporate theory
 Anti-company theory
(2 marks)

23 The head of the Treasury Department of an organisation should report to the shareholders of a
company.
Is this statement TRUE or FALSE?
 True
 False
(1 mark)

24 Which TWO of the following are organisations which are NOT formed with the intention of
generating a profit?
 Private Limited Company
 Public Limited Company
 Public Sector Organisation
 Non-governmental Organisations
(2 marks)

25 Which of the following groups of stakeholder do non-executive directors belong to?

 Internal stakeholders
 Connected stakeholders
 External stakeholders
(1 mark)
8 Final Mock exam questions ACCA BT

26 The overall responsibility of compliance with the Health and Safety at Work Act 1974 lies with
whom?
I Employers of a company
II Employees of a company
III Directors of a company
 I and II
 II and III
 III only
 I, II and III
(2 marks)

27 Identify whether the following statements relate to normal goods or inferior goods
Normal good Inferior good
If the price of this ‘good’ falls, people will buy more of it.  
If household incomes rise, demand for this ‘good’ will fall.  
If household incomes fall, the price of this ‘good’ will fall.  
If the price of this ‘good’ rises, people will buy less of it.  

(2 marks)

28 A communication pattern describes the channels of communication between people; Leavitt

identified four such patterns for written communication between a five-member team.
Which of Leavitt’s communication patterns allows each member of a five-member team to
communicate with only two other members?
 Circle
 Chain
 ‘Y’
 Wheel
(2 marks)

29 With regards to Employment Law and wrongful dismissal, which TWO of the following
statements are correct?
 There is a minimum period of employment required to claim for wrongful dismissal.
 An employee can claim damages for breach of contract if they are dismissed without
being given sufficient notice.
 Only full-time employees may claim for wrongful dismissal.
 Damages for wrongful dismissal are usually calculated by reference to the difference
between the actual and contractual notice periods.
(2 marks)
ACCA BT Final Mock exam questions 9

30 Joely purchased a new set of ‘AIR’ hair straighteners from J Ltd, but when she unpacked them at
home, she saw that one of the pins on the plug was missing. She immediately returned to the
store where she bought them from and asked for a full refund. The sales assistant told her that
she would need to contact the manufacturer direct and ask them to sort out her problem.
Which of the following answers best describes what should happen if the law is being followed?
 ‘AIR’ is responsible for giving Joely a partial refund.
 J Ltd is responsible for giving Joely a partial refund.
 ‘AIR’ is responsible for giving Joely replacement hair straighteners.
 J Ltd is responsible for giving Joely replacement hair straighteners.
(2 marks)

31 The total workforce of Country A is 84.2 million and the government has just announced that
unemployment has risen to 2.1 million. The rate of unemployment (to 2 decimal places) is:
 1.50%
 2.00%
 2.50%
(1 mark)

32 Identify whether the following problems are caused by inflation or unemployment.

Inflation Unemployment
  …causes interest rates to rise
  …causes crime rates to rise
  …causes the country’s welfare payments to rise
  ...causes exchange rates to rise

(2 marks)

33 Product X has a complementary product ─ Product Y and a substitute product ─ Product Z.

Which TWO of the following would cause the demand curve of Product X to shift to the left?
 An increase in the price of Product Z
 A decrease in the price of Product Z
 An increase in the price of Product Y
 A decrease in the price of Product Y
(2 marks)

34 Which of the following statements is TRUE?

 The demand for inferior goods will rise as household incomes rise.
 The demand for luxury goods will fall as household incomes fall.
 The demand for a product will fall if the cost of its complement falls.
(1 mark)
10 F i n a l M o c k e x a m q u e s t i o n s ACCA BT

35 Identify whether the following are advantages of ‘narrow span of control’ or ‘wide span of
control’.
Wide span Narrow span
of control of control
Managers can communicate quickly with the employees under them.  
It is easier to control staff.  
Less management skills are required.  
It is a cheaper span of control to run.  

(2 marks)

36 It is the responsibility of the Secretary of a committee to ensure that the agenda is clear.
Is this statement TRUE or FALSE?
 True
 False
(1 mark)

37 Drogo Diego plc is a UK listed company. Which of the following is NOT true with respect to
Drogo Diego plc and corporate governance?
 Drogo Diego plc must comply with the UK Corporate Governance Code or explain non-
compliance.
 One of Drogo Diego plc’s aims should be the maximisation of profit.
 Drogo Diego plc’s directors should submit themselves for re-election at least every five
years.
 The Chief Executive and Chairman of Drogo Diego plc cannot be the same person.
(2 marks)

38 Are the following tasks responsibilities of the Financial Accounting, Management Accounting or
Treasury functions?
Financial Management
Accounting Accounting Treasury
Managing cash flows   
Managing working capital   
Preparing budgets   
Evaluating new sources of finance   

(2 marks)
ACCA BT Final Mock exam questions 11

39 A collection of programs that enables you to enter, organise and select data in a database is
known as what?
 Database Management System
 Executive Information System
 Spreadsheet Application
 Hypertext Database
(2 marks)

40 Product CPSF is sold for $32 per bag during February. It is expected that the demand for this
product will fall in March from 4,500 to 3,600 bags when the price is raised to $36.
What is the point elasticity of demand when the price is $32?
 -1.6
 -2.0
 +2.0
(1 mark)

41 Which of the five components of Mintzberg’s organigram is responsible for advising the
operating core?
 Strategic apex
 Middle line
 Technostructure
(1 mark)

42 Identify whether the following statements are TRUE or FALSE.

True False

Limited companies are required by law to file their accounts with  

the Registrar of Companies at their Head Office.
A company’s statement of financial position is a list of all the assets  
owned by the company on a given date.

(2 marks)

43 External auditors are appointed by whom?

 The Chief Executive of the company that is being audited
 The shareholders of the company that is being audited
 The Finance Director of the company that is being audited
 The Audit Committee of the company that is being audited
(2 marks)
12 F i n a l M o c k e x a m q u e s t i o n s ACCA BT

44 Jack is an experienced employee at JSEF Ltd and has been assigned the task of looking after any
new employees. His role involves advising and helping new recruits on a wide range of topics,
many of which may only be indirectly work related.
Jack’s role within JSEF Ltd is best described as what?
 Coach
 Mentor
 Counsellor
 Advisor (2 marks)

45 Sophia wishes to find out what information her employers are holding about her. She submits a
written request asking for copies of all of the information that is held about her. What is this
procedure known as?
 Freedom of subject access
 Right of knowledge of information
 Freedom of knowledge of information
 Right of subject access
(2 marks)

46 PharmaPharma Ltd gathers and analyses data from large-scale trials of new pharmaceutical
drugs. Analysts keep confidential data relating to the trials on laptops which are used when
visiting medical centres and participants in trials. The company is reviewing its compliance with
the data protection principle ‘Appropriate technical and organisational measures shall be taken
against unauthorised disclosure of personal data’.
Which TWO of the following data security measures are relevant to PharmaPharma Ltd’s
compliance review?
 Off-site backup copies of data files
 Training of the laptop users
 Encryption of the laptop data
 Validation of confidential data input
(2 marks)
ACCA BT Final Mock exam questions 13

Section B
All six questions are compulsory and must be attempted.

QUESTION ONE
Task 1
Identify which of the following features relate to which of the power cultures identified by Handy.
Power Role Task Person
Succession problems when the person    
controlling the organisation leaves
Likely to be organised in a matrix or    
net structure
Controlled by well-established rules    
and procedures
A lack of rules and bureaucracy means    
that swift decisions are made

(2 marks)
Task 2
Tigs Limited operates the following board committees
A Audit committee
B Remuneration committee
C Social responsibility committee
D Nomination committee
E Health and safety committee
F IT committee
Match the tasks to the board committee that is most likely to carry them out.
I Review of the financial statements
II Review of the diversity of the main board
III Review of directors’ pension arrangements
IV Review of operational working practices for compliance with regulations
(2 marks)

(Total = 4 marks)
14 F i n a l M o c k e x a m q u e s t i o n s ACCA BT

QUESTION TWO
Task 1
Identify the methods of communication to which the following advantages apply.
Quick method Provides permanent
record
Conversation  
Report  
Email  
Letter  
Telephone call  
Facsimile  

(2 marks)
Task 2
Rohit is concerned about the number of arguments that there have been between staff in his
department recently. He believes that it is an indication of poor communication. However, Rohit’s
deputy, Liz, believes that a certain amount of conflict between staff may benefit the organisation.
Which TWO of the following are possible advantages of arguments between staff?
 They mean that different solutions to problems are discussed.
 They encourage staff to focus on secondary objectives.
 They encourage defensive behaviour.
 They focus attention on individual contributions.
(2 marks)

(Total = 4 marks)

QUESTION THREE
Task 1
Identify which of the following features relate to leadership and which relate to management,
according to Kotter.
Leadership Management
Dealing with the complexities involved in  
producing order, consistency and predictability
Creating a sense of direction and communicating  
strategy
Inspiring and motivating staff to translate vision  
into action
Can only be exercised over people  

(2 marks)
ACCA BT Final Mock exam questions 15

Task 2
Using the criteria described by the Ashridge Management College, identify which is the most
appropriate management style in the situations described below.
Tells Sells Consults Joins
A managing director of a local branch    
communicating to staff decisions that
have been made by Head Office in
another country
A senior partner overseeing a    
partnership which operates a one
partner one vote system in all
partnership meetings
Someone who set up in business as a    
sole trader and has just taken on other
staff
A head teacher who has regular    
meetings with a senior management
team of experienced staff

(2 marks)

(Total = 4 marks)

QUESTION FOUR
Task 1
What is generally the course of action of last resort if an accountant who is employed in business is
faced with an ethical dilemma?
 Consultation with the board
 Resignation from the organisation
 Seeking legal advice
 Seeking advice from ACCA
(2 marks)
Task 2
Which TWO of the following are personal qualities that are required of an accountant?
 Timeliness
 Courtesy
 Independence
 Accountability
(2 marks)

(Total = 4 marks)
16 F i n a l M o c k e x a m q u e s t i o n s ACCA BT

QUESTION FIVE
Background
A store sells 42,000 units of Product AA in a month when the price is $23 per unit and 45,000 units of
the same product in the following month when the price is $20 per unit.
Task 1
Identify whether the following statements are TRUE or FALSE.
True False
The price elasticity of demand is positive  
The price elasticity of demand is between -1 and +1  

(2 marks)
Task 2
Which TWO of the following are NOT aspects of monetary policy?
 Taxation
 Public sector borrowing
 Interest rates
 Exchange rates
(2 marks)

(Total = 4 marks)

QUESTION SIX
Task 1
Which TWO of the following are part of the role of management accounting within an organisation?
 Planning
 Control
 Reporting to shareholders
 Performance management
(2 marks)
Task 2
PPP plc is a listed company that has failed to file its accounts on time. Its chairman fears that there
may be possible consequences.
Consequence 1: ‘Suspension of dealings in securities by the stock exchange’
Consequence 2: ‘Refusal of the external auditor to sign the financial accounts’
Required:
Identify whether these consequences would occur.
Occur Not occur
Consequence 1  
Consequence 2  

(2 marks)

(Total = 4 marks)