Here are 50 ACCA Business & Technology (BT / F1) MCQs covering all the topics you mentioned.
ACCA Business and Technology (F1) – 50 MCQs with Answers
Section A: Business Organisation & External Environment
1. Which of the following best describes a stakeholder?
A. Only shareholders of the company
B. Anyone who can affect or is affected by the organization
C. Only customers
D. Only employees
Answer:
2. Which stakeholder group is considered an internal stakeholder?
A. Government
B. Employees
C. Customers
D. Suppliers
Answer:
3. Corporate Social Responsibility (CSR) mainly refers to:
A. Profit maximization
B. Ethical behavior towards society and environment
C. Avoiding taxation
D. Advertising products
Answer:
4. Which factor is part of the PESTEL analysis?
A. Political factors
B. Inventory level
C. Cash balance
D. Production cost
Answer:
5. Which stakeholder is primarily interested in dividend returns?
A. Employees
B. Shareholders
C. Customers
D. Government
Answer:
6. Which organization exists primarily to generate profit?
A. Charity
B. Non-profit organization
C. Commercial business
D. NGO
Answer:
7. The main purpose of corporate governance is to:
A. Increase production
B. Ensure accountability and control
C. Reduce marketing cost
D. Increase employee salary
Answer:
8. Which external factor relates to changes in interest rates?
A. Political
B. Economic
C. Social
D. Technological
Answer:
Section B: Organizational Structure, Culture & Governance
9. Which organizational structure groups employees according to functions?
A. Matrix structure
B. Functional structure
C. Divisional structure
D. Network structure
Answer:
10. In a matrix structure, employees report to:
A. One manager
B. Two managers
C. Three managers
D. No manager
Answer:
11. Informal organizations arise due to:
A. Official company rules
B. Social interactions among employees
C. Government regulations
D. Legal requirements
Answer:
12. Which theorist developed the cultural web model?
B. Johnson and Scholes
C. Mintzberg
D. McGregor
Answer:
13. Which of the following is a type of organizational culture according to Charles Handy?
A. Power culture
B. Technical culture
C. Accounting culture
D. Operational culture
Answer:
14. Sustainability in business mainly refers to:
A. Increasing profits quickly
B. Long-term environmental and social responsibility
C. Reducing employee numbers
D. Increasing marketing
Answer:
15. Which committee monitors financial reporting and internal controls?
A. Marketing committee
B. Audit committee
C. HR committee
D. Procurement committee
Answer:
16. A flat organizational structure typically has:
A. Many hierarchical levels
B. Few levels of management
C. No managers
D. Multiple CEOs
Answer:
Section C: Business Functions, Regulation & Technology
17. Which function is responsible for recording financial transactions?
A. HR
B. Accounting
C. Marketing
D. Production
Answer:
18. Which department manages recruitment and employee welfare?
A. HR department
B. Finance department
C. Marketing department
D. Operations department
Answer:
19. Anti-money laundering laws mainly aim to:
A. Increase taxes
B. Prevent illegal financial activities
C. Reduce profits
D. Increase investment
Answer:
20. Which system integrates all business functions in an organization?
A. ERP system
B. Payroll system
C. Word processing system
D. Spreadsheet
Answer:
21. Which technology improves decision making through data analysis?
B. Typewriter
C. Fax machine
D. Manual ledger
Answer:
22. Which accounting report shows financial position at a specific date?
A. Income statement
B. Statement of financial position
C. Cash flow statement
D. Budget
Answer:
23. Which crime involves illegally accessing computer systems?
A. Cybercrime
B. Tax evasion
C. Bribery
D. Embezzlement
Answer:
24. Blockchain technology is mainly associated with:
A. Digital ledger systems
B. Manual accounting
C. Paper records
D. Cash registers
Answer:
Section D: Leadership and Management
25. Which leadership style involves employees in decision-making?
A. Autocratic
B. Democratic
C. Laissez-faire
D. Bureaucratic
Answer:
26. An autocratic leader typically:
A. Makes decisions alone
B. Encourages group decision making
C. Avoids decisions
D. Delegates all decisions
Answer:
27. Which theory states employees are naturally lazy and need supervision?
A. Theory X
B. Theory Y
C. Motivation theory
D. Systems theory
Answer:
28. Which management function involves setting goals?
A. Planning
B. Organizing
C. Leading
D. Controlling
Answer:
29. According to Maslow, the highest level of needs is:
A. Safety needs
B. Social needs
C. Self-actualization
D. Physiological needs
Answer:
30. Which leadership style gives employees maximum freedom?
A. Autocratic
B. Democratic
C. Laissez-faire
D. Bureaucratic
Answer:
31. Herzberg's motivation theory includes:
A. Hygiene factors and motivators
B. Profit factors
C. Leadership factors
D. Strategy factors
Answer:
32. Which concept studies behavior of individuals in organizations?
A. Organizational behavior
B. Financial accounting
C. Cost accounting
D. Strategic planning
Answer:
Section E: Personal Effectiveness & Communication
33. Effective time management improves:
A. Productivity
B. Conflicts
C. Stress levels
D. Errors
Answer:
34. Which communication is non-verbal?
A. Emails
B. Body language
C. Letters
D. Reports
Answer:
35. Upward communication flows:
A. From employees to managers
B. From managers to employees
C. Between departments
D. Outside organization
Answer:
36. Which barrier affects communication when different languages are used?
A. Cultural barrier
B. Physical barrier
C. Technical barrier
D. Emotional barrier
Answer:
37. Active listening involves:
A. Ignoring speaker
B. Paying full attention to speaker
C. Talking continuously
D. Writing emails
Answer:
38. Which conflict resolution style seeks a win-win solution?
A. Avoiding
B. Compromising
C. Collaborating
D. Competing
Answer:
39. Written communication is useful for:
A. Permanent record
B. Informal discussion
C. Immediate feedback
D. Casual conversation
Answer:
40. Emotional intelligence helps managers to:
A. Understand and manage emotions
B. Increase accounting accuracy
C. Reduce taxation
D. Increase production
Answer:
Section F: Professional Ethics
41. The IIA Code of Ethics includes which principle?
A. Integrity
B. Advertising
C. Marketing
D. Promotion
Answer:
42. Integrity requires professionals to:
A. Be honest and ethical
B. Hide information
C. Manipulate data
D. Avoid responsibility
Answer:
43. Objectivity means:
A. Being unbiased and impartial
B. Favoring management
C. Ignoring evidence
D. Following friends
Answer:
44. Confidentiality requires professionals to:
A. Share company secrets
B. Protect sensitive information
C. Publish company reports
D. Discuss information publicly
Answer:
45. Professional competence requires:
A. Continuous learning
B. Ignoring new knowledge
C. Avoiding training
D. Reducing skills
Answer:
46. Accepting gifts from clients may threaten:
A. Integrity
B. Objectivity
C. Confidentiality
D. Competence
Answer:
47. Whistleblowing refers to:
A. Reporting unethical activities
B. Marketing activities
C. Increasing profits
D. Employee training
Answer:
48. Ethical behavior improves:
A. Reputation of organization
B. Fraud activities
C. Legal penalties
D. Conflicts
Answer:
49. Professional accountants must comply with:
A. Ethical standards
B. Personal opinions
C. Competitors’ policies
D. Informal rules
Answer:
50. Which principle requires avoiding conflicts of interest?
A. Integrity
B. Objectivity
C. Confidentiality
D. Professional behavior
Answer:
✅ www.gmsisuccess.in
