CIMA BA3 : Fundamentals of Financial Accounting
- Exam Code: BA3
- Exam Name: Fundamentals of Financial Accounting
- Updated: Sep 19, 2026
- Q & A: 395 Questions and Answers
About CIMA BA3 Exam
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CIMA BA3 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Accounting Principles, Concepts and Regulations | 10% | - Accounting standards and principles - Nature and objective of financial accounting - Elements of financial statements - Conceptual and regulatory framework |
| Recording Accounting Transactions | 50% | - Accounting for assets, liabilities, equity and expenses - Reconciliations (bank, receivables, payables) - Double-entry bookkeeping and ledger accounts - Sources of records and books of prime entry - Correction of errors and control accounts |
| Preparation of Accounts for Single Entities | 30% | - Preparation of simple cash flow statement - Adjusting entries and trial balance - Preparation of statement of financial position - Preparation of income statement - Manufacturing and inventory accounting |
| Analysis of Financial Statements | 10% | - Limitations of financial statements - Liquidity, profitability and solvency analysis - Interpretation using accounting ratios |
CIMA Fundamentals of Financial Accounting Sample Questions:
A payment to a supplier has been credited to the supplier's account and debited to the bank account.
This would result in
- A. an overstatement of profit and an overstatement of assets
- B. an understatement of profit and an overstatement of liabilities
- C. an understatement of profit and an overstatement of assets
- D. an overstatement of profit and an overstatement of liabilities
Correct Answer: D 🗳️
An invoice for stationery has been debited and credited to the correct accounts but has been duplicated.
This would result in:
- A. An understatement of profit and an overstatement of current liabilities
- B. An overstatement of profit and an understatement of current liabilities
- C. An overstatement of profit and an overstatement of current liabilities
- D. An understatement of profit and an understatement of current liabilities
Correct Answer: A 🗳️
On 1 March, a company made a payment of $6,000, in respect of rent for the quarter 1 March - 31 May. The company's year end was 31 March.
What will be the amount of the prepayment shown in the accounts at the year end?
- A. $4,000
- B. $6,000
- C. Nil
- D. $2,000
Correct Answer: A 🗳️
The phrase 'net book value', when applied to the statement of financial position figure for non-current assets, indicates that the figure represents:
- A. The original cost or valuation of the assets, less accumulated depreciation
- B. The current market value of the assets
- C. The replacement cost of the assets
- D. The current market value of the assets, less accumulated depreciation
Correct Answer: A 🗳️
An increase in work-in-progress will:
- A. Decrease the prime cost
- B. Increase the prime cost
- C. Increase the cost of goods sold
- D. Decrease the factory cost of goods completed
Correct Answer: D 🗳️
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