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CIMA BA3 exam dumps : Fundamentals of Financial Accounting
- Exam Code: BA3
- Exam Name: Fundamentals of Financial Accounting
- Updated: Sep 08, 2026 Q & A: 395 Questions and Answers
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About CIMA BA3 Exam
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CIMA BA3 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Accounting Adjustments and Controls | - Errors and suspense accounts - Non-current assets and depreciation - Inventory valuation and adjustments |
| 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:
Question #1
A business may have thousands of transactions in any one accounting year. To trace the details of one of those transactions could be very difficult Which of the following would be a way to make this easier?
- A. Audit trail
- B. Efficient filing
- C. Complete record keeping
- D. Effective coding
Correct Answer: A 🗳️
Question #2
Which TWO of the following statements are correct?
- A. Preference shares usually carry a fixed dividend
- B. Ordinary shares carry compulsory dividends
- C. Ordinary shares carry voting rights
- D. Preference shares carry voting rights
- E. Preference shares are the lowest priority when winding up
Correct Answer: A,C 🗳️
Question #3
Which of the following would not require an adjustment to be made to the cashbook?
- A. A dishonored cheque
- B. Bank charges
- C. Direct debits
- D. Unpresented cheques
Correct Answer: D 🗳️
Question #4
The accounting concept which states that non-current assets should be valued at cost (or valuation) less accumulated depreciation, rather than their saleable value in the event of closure, is the.
- A. Prudence concept
- B. Net realisable value concept
- C. Going concern concept
- D. Realisation concept
Correct Answer: C 🗳️
Question #5
An invoice to Sammy has been entered in the sales day book as $85 instead of $58.
To correct the position, which of the following procedures should be adopted?
- A. Debit Sales $27, Credit Receivables $27 and decrease the balance owing by Sammy
- B. Debit Sales $27, Credit Receivables $27 and increase the balance owing by Sammy
- C. Debit Receivables $27, Credit Sales $27 and decrease the balance owing by Sammy
- D. Debit Receivables $27, Credit Sales $27 and increase the balance owing by Sammy
Correct Answer: A 🗳️
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