Hi Giriprasthb,
It's been a while since I've taken the ACC BP exam, but as someone who has taken many Adobe certification exams, I can say that you'll encounter more practical scenarios than purely conceptual questions. The exam typically presents an example scenario and asks you to select the best feature/function to use.
As far as depth goes, it's difficult to say, as these tests are updated regularly. I had also been in Campaign Support for some time before taking the exam, so none of it felt more complex. That said, I'd check out the official exam guide and the weights for each, which will give you an idea of which topics go deeper (https://experienceleague.adobe.com/en/certification-home#). The Experience League tutorials are also helpful.
One major tip I found extremely helpful is to thoroughly read the documentation (it seems obvious, I know). These cert exams are not created by Adobe architects or hands-on users, so there may be tacit knowledge and ways that you have implemented things in your own experience with Campaign that work, but there are often questions in the exam that look for the "best option" or the like, and they are based purely on the documentation.
Best of luck,
Craig