Passing exam with BA3 latest training materials
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Updated: Jul 30, 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 |
| Exam Duration: | 120 minutes |
| Passing Score: | 70% |
| Real Exam Qty: | 60 (objective test, MCQs) |
| Available Languages: | English |
| Exam Price: | Varies by region (~£60–£100 per attempt) |
| Related Certifications: | CIMA Certificate in Business Accounting (Cert BA) |
| Exam Format: | Computer-based objective test, Multiple-choice questions (MCQ) |
| 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 |
|---|---|
| Recording Financial Transactions | - Ledger accounts and trial balance preparation - Control accounts and reconciliations |
| Accounting Fundamentals and Principles | - Basic accounting concepts and principles - Double-entry bookkeeping system |
| Financial Statements Preparation | - Income statement and statement of financial position - Accruals and prepayments adjustments |
| Accounting Adjustments and Controls | - Inventory valuation and adjustments - Errors and suspense accounts - Non-current assets and depreciation |
CIMA Fundamentals of Financial Accounting Sample Questions:
1. GH has the following transactions for the week of January 20X8:
GH is not registered for sales tax
What is the total of the sales day book for this week? Give your answer to the nearest whole number:
2. Which of the following transactions would be classified as a revenue transaction?
A) Payments made to trade payables
B) Purchase of inventory for resale
C) Purchase of plant and machinery
D) Issue of share capital
3. Refer to the Exhibit.
The following information relates to a business at its year end:
The prime cost of goods manufactured during the year is:
A) £5,550,000
B) £8,800,000
C) £8,350,000
D) £8,150,000
4. An invoice for electricity has been debited to the supplier's account and credited to the electricity account. This would result in:
A) An overstatement of profit and an understatement of current liabilities
B) An understatement of profit and an overstatement of current liabilities
C) An understatement of profit and an understatement of current liabilities
D) An overstatement of profit and an overstatement of current liabilities
5. The purpose of the external audit is the examination of, and expression of opinion on the financial statements of an entity.
What is the purpose of internal audits?
A) To confirm balances presented in the financial statements
B) To prepare for external audits
C) To create fear
D) To assist employees of the organization in effective discharge of their responsibilities
Solutions:
| Question # 1 Answer: Only visible for members | Question # 2 Answer: B | Question # 3 Answer: C | Question # 4 Answer: A | Question # 5 Answer: D |
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