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CIMA BA3 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Analysis of Financial Statements | 10% | - Calculate basic financial ratios - Interpret accounting ratios and performance |
| Recording Accounting Transactions | 50% | - Reconciliations and control accounts - Record transactions using double-entry bookkeeping - Prepare accounting records |
| Preparation of Accounts for Single Entities | 30% | - Adjustments and inventory/cost of sales entries - Prepare financial statements from trial balance |
| Accounting Principles, Concepts and Regulations | 10% | - Regulatory and conceptual framework - Principles and concepts of financial accounting |
The BA3 Exam and Our Services, Question by Question
The latest exam information lists 60 questions for the BA3 exam, to be completed within 120 minutes minutes. Knowing the format cold is half the battle — timed practice handles the other half.
These are the core domains of the CIMA Fundamentals of Financial Accounting blueprint:
- Accounting Principles, Concepts and Regulations (10%)
- Preparation of Accounts for Single Entities (30%)
- Recording Accounting Transactions (50%)
The remaining domains appear in the full official outline, all of which our bank addresses.
CIMA sets the following prerequisites for the CIMA Fundamentals of Financial Accounting: No formal prerequisites; basic mathematics and English skills recommended.
Check the current requirements on the official certification page before scheduling.
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As of the latest information, the BA3 exam's passing score is Typically 70% (Objective Test scoring)** and the registration fee is Varies by region / exam centre (approx. GBP/Local pricing via Pearson VUE). CIMA can adjust either figure, so verify both on the official site before you book.
CIMA Fundamentals of Financial Accounting Sample Questions:
Which ONE of the following statement is true?
- A. External auditors are responsible to detect fraud
- B. Fraud arises due to deliberate misrepresentation
- C. Internal auditors are appointed by the external auditors
- D. Audit trails are meant to trace fraud
Correct Answer: B 🗳️
DE has the following incomplete non-current register extract at 301 at December 20X7:
What is the useful economic life (UEL) (in years) of this asset which should be entered into the non-current asset register?
Correct Answer:
20 years
A company's financial statements show a gross profit of $15 million. A major error in the inventory value system has been discovered resulting in an overstatement on opening inventory of $1.2 million and an understatement in closing inventory of $1.5 million.
What is the correct gross profit figure for the period?
- A. $14.7 million
- B. $17.7 million
- C. $12.3 million
- D. $15.3 million
Correct Answer: B 🗳️
Which of the following is the best definition of the objective of accounting?
- A. To control the assets, liabilities and performance of the entity
- B. To calculate taxation due to the tax authority
- C. To provide useful information to users
- D. To record, categories and summaries business transactions
Correct Answer: C 🗳️
Refer to the Exhibit.
John Taylor commenced business on 1 March 2006, paying $1,000 cash into a business bank account. During the next month the following transactions took place.
The balance on the bank account at the end of the month is:
- A. $1,200 debit
- B. $700 credit
- C. $700 debit
- D. $1,200 credit
Correct Answer: A 🗳️
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