ACCA BT Technical articles. F1 Knowledge level

Oct 18, 2022by Eduyush Team

BT Technical articles are a great way to learn more about a specific topic. FBT is no exception, and many informative resources are available on the web. This blog post will provide a list of our favourite technical articles for FBT professionals. We hope that you find these resources helpful and informative!

A collection of BT Technical articles designed to help you gain a broader understanding of Business and Technology.

BT Technical articles

Internal controls

Internal control is a method for keeping accurate accounts and documents free from fraud. This article provides an overview of how it works, emphasizing matters related to Part C of the BT/FBT syllabus curriculum.

Mintzberg's theory on organizations

The Mintzberg model is a great way to understand how businesses are structured. This five-step process breaks down an organization's functions and governance into generic components, which can be applied globally whenever you're trying new things with your company or business idea!


The BT/FBT course syllabus includes discussions on different types of organizations and their associated concepts, such as departmentalization, divisionalisation or centralization. This article provides a brief overview of these topics so that you have an idea about what's being taught in class without reading further into it yourself!

The role of marketing

The marketing department is a critical player in any business, and this article defines the role of Marketing. It also speaks about how they interact with other departments within an organization, such as sales or engineering. For example, it focuses on what we call "The Marketing Mix", which includes elements like branding strategies (the name itself), advertising campaigns/upper mediums like TV ads etc. 

However, there's more than one aspect here: the motivation behind these decisions can come from different places - financial gains might top your list when analyzing. In contrast, others will likely consider issues around ethics.

Corporate governance: the board of directors and standing committees

The article provides a basic understanding of corporate governance and its importance in ensuring that companies are run responsibly. It also details the different types of directorships, how they can affect your business (and future profits), and what you need to know before deciding which kind would be best for you!

Communicating core values and mission 

The syllabus relating to an organization's core values and mission should not be overlooked in a rush for mastery. Strategic choice, environmental analysis or outsourcing decisions may all seem essential. However, suppose they are not aligned with what is most important. In that case, something will always remain left wanting at some point down the line - regardless of how much time you spend on them before moving on to other aspects like marketing strategy 

Introduction to microeconomics

Microeconomics is a complex field that deals with analyzing, understanding and controlling individual behaviour. This article provides an overview of what you need to know about microeconomic principles before delving into more depth; it introduces key ideas while updating old ones for those already familiar with them!

A question of ethics

The importance of professional ethics can't be overstated. It's one thing when an individual has discretion, but they have even more power in numbers. Suppose you don't know what your own company is doing. In that case, it could lead to problems down the road for both yourself personally and professionally with clients or partners who might lose trust because there were no improper actions committed by anyone else besides themselves. 

In this article, we'll look at some crucial aspects of how accountants must act so that everything runs smoothly within their profession.

Not-for-profit organizations – part 1

Not-for-profit organizations – part 2

The first part of the two articles broadly describes the generic characteristics of not-for-profit organizations. In this second instalment, we will take a more specific look at charities, one type that can be found among many different types in today's world - charity work has become increasingly popular due to increased awareness about global issues such as poverty and hunger abroad. 

Charities come into play when considering how much money goes towards them from individuals or companies who want their donation donated directly through payroll deductions (about $30 billion annually) instead of donating items like clothing off retail shelves, where profits have been steadily declining since 1985.

Understanding the importance of appraisals

There are three primary purposes of appraisals.

Theories of leadership style

Here are the main approaches to leadership.

 The importance of teams

Team development theories.

 Understanding Herzberg's motivation theory

Herzberg's motivation theory explains why people do what they do. It says that there are two categories of needs: weak and strong desires, with the former being more basic (eustress) or recent events which cause stress in individuals, whereas the latter can be long-term goals like success at work etc., these motivate us to action when wanting something deeply enough rather than just going through life feeling satisfied every day without achieving anything significant.

Equal opportunities

Some approaches to managing diversity include understanding and appreciating individual differences and treating people equally.

Let's get motivated

Management theories on motivation can be applied in the workplace if managers understand their personality type and how it affects employee behaviour.  

Exam technique

How to prepare for on-demand computer-based exams

You will learn how to prepare for on-demand CBEs in this article.

The structure of the Business and Technology (FBT/BT) exam

Throughout this article, we will explain the structure and style of questions that candidates must answer on the (F)BT.


Closing Comments:

As an FBT professional, keeping up with the latest news and developments in your field is essential. BT Technical articles are a great way to learn more about a specific topic. 

FBT is no exception, and many informative resources are available on the web. This blog post has provided a list of our favourite technical articles for FBT professionals. 

We hope that you have found these resources helpful and informative! If you are looking for additional resources to help you prepare for the FBT exams, check out the following links. offers original ACCA books and coaching from International ACCA platinum partners designed to help you pass the FBT exams with flying colours! 


How to pass knowledge exams

FBT Books paper format- BPP, KAPLAN

FBT Books Digital format- BPP, KAPLAN

FBT BPP online coaching

MA Technical articles

FA Technical articles

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Knowledge level. Questions? Answers.

In fact, it gets easier when you are doing a job. The exams are called Applied Knowledge exams. You need to apply your knowledge to the exams. Suppose you are working in an accounting role. In that case, many work roles will translate into theory and your ability to understand concepts will be far more manageable.

The exams for the knowledge level change every September and are valid for one year. If you are taking your exams after September, we strongly recommend studying with the updated study materials

If you can meet the pre-booking requirements of ACCA . Remote exams offer increased convenience, flexibility and comfort. Find out what exam options are available in your location on ACCA site.

Both BPP and KAPLAN are ACCA-approved books.

As a thumb rule, if you need easy language start with KAPLAN, if you need more conceptual knowledge, go for BPP.

It is also a great idea to pair the KAPLAN study text with BPP practice & revision kits. This will give you clarity on concepts and plenty of tricky practice questions.

If you have a strong base in accounting and have a passion for tallying your balance sheet, you can use the BPP books and KAPLAN exam kit.

On the other hand, if you lack conceptual clarity on bookkeeping, we recommend using the free ACCAX lectures first to gain conceptual clarity. Subsequently, take a BPP online course on F3 to help you go through the syllabus in detail.

The price of the ACCA study materials for knowledge level differs on the format and the publisher. The price estimates are

Ebooks set of 2 books

BPP - approx 1850 INR to 1950 INR

KAPLAN - approx 2900 INR to 3100 INR

Paperback set of 2 books including shipping

BPP - approx 2900 INR

KAPLAN - approx 3800 INR

Yes you can become a member of the Chartered Accountants Australia and Newzealand once you fulfil the following criteria.

1) You are residing in Australia or Newzealand

2) Submit a Letter of Good Standing from ACCA. The letter must be dated within 3 months of the date of your application

3) Have at least 5 years of work experience in finance and accounting post admittance to ACCA. This must be backed by your employer's attestation.

4) Two CA references from CA ANZ Members

CPA Canada signed the Mutual Recognition Agreement (MRA) with ACCA (the Association of Chartered Certified Accountants) in 2011.

In 2020, CPA Canada activated the withdrawal from the existing MRA because it intended to agree to a fresh MRA with ACCA. The withdrawal of the MRA is applicable from April 30, 2021.

No new timelines have been given for when the new MRA will come in.

We would advise Indian CA's to apply using the MRA with CPA Canada directly rather than the ACCA route