Passing exam with BA3 latest training materials
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Updated: Sep 07, 2026
No. of Questions: 395 Questions & Answers with Testing Engine
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CIMA BA3 Exam Overview:
| Certification Vendor: | CIMA (AICPA & CIMA) |
|---|---|
| Exam Name: | Fundamentals of Financial Accounting |
| Exam Number: | BA3 |
| Certificate Validity Period: | Does not expire |
| Related Certifications: | CIMA Certificate in Business Accounting (Cert BA) |
| Exam Format: | Multiple-choice questions (MCQ), Computer-based objective test |
| Real Exam Qty: | 60 (objective test, MCQs) |
| Available Languages: | English |
| Passing Score: | 70% |
| Exam Price: | Varies by region (~£60–£100 per attempt) |
| Exam Duration: | 120 minutes |
| Recommended Training: | CIMA Study Hub CIMA Certificate in Business Accounting Overview |
| Exam Registration: | CIMA Exam Registration Pearson VUE CIMA Exams |
| Sample Questions: | CIMA BA3 Sample Questions |
| Exam Way: | Computer-based exam delivered via Pearson VUE test centres or remote proctoring where available |
| Pre Condition: | No formal prerequisites; BA1 and BA2 recommended before BA3 within the CIMA Certificate in Business Accounting pathway. |
| Official Syllabus URL: | https://www.aicpa-cima.com/cimaexams |
CIMA BA3 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Accounting Adjustments and Controls | - Errors and suspense accounts - Inventory valuation and adjustments - Non-current assets and depreciation |
| Topic 2: Accounting Fundamentals and Principles | - Double-entry bookkeeping system - Basic accounting concepts and principles |
| Topic 3: Recording Financial Transactions | - Ledger accounts and trial balance preparation - Control accounts and reconciliations |
| Topic 4: Financial Statements Preparation | - Income statement and statement of financial position - Accruals and prepayments adjustments |
CIMA Fundamentals of Financial Accounting Sample Questions:
One of the main responsibilities of internal auditors is to check the operational systems within their organization to establish whether the system's internal controls are sufficient and in full operation.
Which THREE of the following are examples of internal controls?
- A. Segregation of duties
- B. Physical
- C. Accounting codes
- D. Authorization and approval
- E. Filing
- F. Documentation
Correct Answer: A,B,D 🗳️
On 31 December 20X6 GHI makes a bonus issue of 50,000 shares On this dale the nominal value of the shares is $1 and the market value is $3 GHI has a share premium account with a substantial credit balance. The share capital account is credited correctly in the nominal ledger. Which of the following statements is TRUE?
- A. The bonus issue is valued at $1 per share and the debit entry is to the share premium account
- B. The bonus issue is valued at $3 per share and the debit entry is to the share premium account
- C. The bonus issue is valued at $3 per share and the debit entry is to the cash account
- D. The bonus issue is valued at $1 per share and the debit entry is to the cash account
Correct Answer: A 🗳️
Refer to the Exhibit.
A company operates an AVCO system of inventory. Opening inventory at the beginning of the period was 400 units @ $6.50 per unit.
During the period, the following purchases and issues were recorded:
The amount charged to the company's income statement in the period is
Correct Answer:
$2932
A non-current asset was purchased for £240000 at the beginning of Year 1, with an expected life of 7 years and a residual value of £50000. It was depreciated by 20% per annum using the reducing balance method.
At the beginning of Year 4 it was sold for £100000. The result of this was:
- A. A loss on disposal of £2720
- B. A loss on disposal of £22880
- C. A profit on disposal of £50000
- D. A profit on disposal of £58571
Correct Answer: B 🗳️
Which of the following is the correct double entry for a prepayment?
- A. Debit expense Credit prepayment (current liability)
- B. Debit expense Credit prepayment (current asset)
- C. Debit prepayment (current asset) Credit expense
- D. Debit prepayment (current liability) Credit expense
Correct Answer: B 🗳️
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