CIMA BA3 dumps - in .pdf

BA3 pdf
  • Exam Code: BA3
  • Exam Name: Fundamentals of Financial Accounting
  • Updated: Sep 05, 2026
  • Q & A: 395 Questions and Answers
  • PDF Price: $59.99
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  • Exam Code: BA3
  • Exam Name: Fundamentals of Financial Accounting
  • Updated: Sep 05, 2026
  • Q & A: 395 Questions and Answers
  • PDF Version + PC Test Engine + Online Test Engine
  • Value Pack Total: $119.98  $79.99
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CIMA BA3 dumps - Testing Engine

BA3 Testing Engine
  • Exam Code: BA3
  • Exam Name: Fundamentals of Financial Accounting
  • Updated: Sep 05, 2026
  • Q & A: 395 Questions and Answers
  • Software Price: $59.99
  • Testing Engine

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CIMA BA3 Exam Syllabus Topics:

SectionWeightObjectives
Preparation of Accounts for Single Entities30%- Preparation of income statement
- Manufacturing and inventory accounting
- Preparation of simple cash flow statement
- Preparation of statement of financial position
- Adjusting entries and trial balance
Analysis of Financial Statements10%- Limitations of financial statements
- Liquidity, profitability and solvency analysis
- Interpretation using accounting ratios
Accounting Principles, Concepts and Regulations10%- Accounting standards and principles
- Conceptual and regulatory framework
- Nature and objective of financial accounting
- Elements of financial statements
Recording Accounting Transactions50%- Accounting for assets, liabilities, equity and expenses
- Reconciliations (bank, receivables, payables)
- Correction of errors and control accounts
- Double-entry bookkeeping and ledger accounts
- Sources of records and books of prime entry

CIMA Fundamentals of Financial Accounting Sample Questions:

Question 1

Which of the following best explains what is meant by "capital expenditure"?

A. Expenditure on the acquisition of non-current assets
B. Depreciation charges on non-current assets
C. Expenditure incurred in the raising of capital
D. Expenditure on the improvement and maintenance of non-current assets


Question 2

Refer to the exhibit.

The following book-keeping errors were discovered:
1. A cheque for £900 received from a receivable, after deduction of 10% cash discount, had been correctly entered in the bank account and discounts allowed accounts, but only the actual amount received had been entered in the receivable's account
2. An invoice for £940, including VAT at 17.5%, had been correctly recorded in the purchases and VAT accounts, but only the net goods value had been entered into the payable's account.
Which of the following options provides the entries necessary to correct the above errors?
The answer is:

A. Option B
B. Option D
C. Option C
D. Option A


Question 3

On 1 April 2006, a company was owed $13,560 by a customer. During the month of April the customer purchased goods for $6,800 and returned goods valued at $1,200. A cheque for $8,480 was received from the customer but was subsequently dishonored by the bank. The balance on the customer's account at the end of the month is:

A. $11,880
B. $10,680
C. $19,160
D. $20,360


Question 4

Refer to the exhibit.

The following information is available for a company:
The company has declared an ordinary dividend of $0.05 per share.
What is the total dividend payment to be made by the company?

A. $175,000
B. $150,000
C. $250,000
D. $100,000


Question 5

Refer to the exhibit.

A company has the following debt in the statement of financial position The finance cost to be charged to the income statement is


Solutions:

Question 1
Answer: A
Question 2
Answer: A
Question 3
Answer: C
Question 4
Answer: A
Question 5
Answer: Only visible for members

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