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CIMA BA3 dumps - in .pdf

BA3 pdf
  • Exam Code: BA3
  • Exam Name: Fundamentals of Financial Accounting
  • Updated: May 31, 2026
  • Q & A: 395 Questions and Answers
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  • Exam Code: BA3
  • Exam Name: Fundamentals of Financial Accounting
  • Updated: May 31, 2026
  • Q & A: 395 Questions and Answers
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CIMA BA3 dumps - Testing Engine

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  • Exam Code: BA3
  • Exam Name: Fundamentals of Financial Accounting
  • Updated: May 31, 2026
  • Q & A: 395 Questions and Answers
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CIMA Fundamentals of Financial Accounting Sample Questions:

1. The suspense account of a company was opened with a credit balance of $360 when the trial balance failed to agree.
This could have arisen because

A) an electricity bill of $360 was duplicated.
B) an electricity bill of $180 was duplicated.
C) an electricity bill of $840 was entered in the electricity account as $480.
D) an electricity bill of $480 was entered in the electricity account as $840.


2. Company X is a private limited oil company. Which of the following are relevant for Company X's integrated report?

A) Need for report to be concise
B) Risk posed by competing oil companies and sustainable energy sources
C) Risk of oil prices falling
D) Risk of share prices falling


3. Refer to the Exhibit.

A company which is not VAT-registered received an invoice for vehicle repairs of $650 excluding VAT. The rate of VAT on the invoice was 17.5%.
Which of the following ledger entries to record the invoice are correct?
The correct ledger entries are.

A) A
B) C
C) B
D) D


4. Refer to the exhibit.

In a statement of cash flows, which three of the following would be found under the section "cash flows from investing activities"?

A) B, C and E
B) C, D and E
C) A, B and F
D) A, D and F


5. Accounting standards and company law both influence how assets and liabilities ate classified and presented in financial statements An amount owing at the year end, due for repayment more from one year from the date that the statement of financial position is being prepared, will be classified under which of the following headings?

A) Non-current liability
B) Non-current asset
C) Capital
D) Current liability


Solutions:

Question # 1
Answer: D
Question # 2
Answer: A,B,C
Question # 3
Answer: C
Question # 4
Answer: A
Question # 5
Answer: A

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