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CIMA BA3 : Fundamentals of Financial Accounting
- Exam Code: BA3
- Exam Name: Fundamentals of Financial Accounting
- Updated: Sep 13, 2026
- Q & A: 395 Questions and Answers
About CIMA BA3 Exam Questions
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CIMA BA3 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Recording Accounting Transactions | 50% | - Record transactions using double-entry bookkeeping - Reconciliations and control accounts - Prepare accounting records |
| Preparation of Accounts for Single Entities | 30% | - Prepare financial statements from trial balance - Adjustments and inventory/cost of sales entries |
| Accounting Principles, Concepts and Regulations | 10% | - Principles and concepts of financial accounting - Regulatory and conceptual framework |
| Analysis of Financial Statements | 10% | - Calculate basic financial ratios - Interpret accounting ratios and performance |
CIMA Fundamentals of Financial Accounting Sample Questions:
Question #1
A company's cashbook has an opening balance of £4,860 debit. The following transactions then took place:
(a) Cash sales - £23,500, including VAT of £3,500
(b) Receipts from customers - £18,600
(c) Payments to payables £12,400, less cash discounts of £240
(d) Bank Charges - £260
What will be the resulting balance in the cash book?
- A. £21,340 credit
- B. £34,540 debit
- C. £31,040 debit
- D. £24,580 credit
Correct Answer: B 🗳️
Question #2
AB sells two products ,X and Y.
The following information was available at AB's year-end, 31 December 20X6:
At 31 December 20X6 AB held 800 units of Product X and 400 units of Product Y What is the value that will be included in inventories in AB's statement of financial position as at 31 December
20X6?
- A. 5134,000
- B. $118,000
- C. $138,000
- D. $120,000
Correct Answer: B 🗳️
Question #3
Which of the following is an example of where the historic cost convention should be applied?
- A. Expenditure on research and development.
- B. Raw materials purchased for $2.50 per kg now costing $2.60 per kg.
- C. A potential bad debt of £8,000.
- D. A change to the method used to value inventory and work in progress.
Correct Answer: B 🗳️
Question #4
Which TWO of the following are treated as statutory deductions from an employee's gross salary?
- A. Employee social club contributions
- B. Employee pension contributions
- C. Employer social security contributions
- D. Employer pension contributions D Income tax
Correct Answer: A,C 🗳️
Question #5
Which ONE of the following organizations issues International Accounting Standards (IFRS's)?
- A. International Accounting Standards Committee Foundation (IASCF)
- B. International Financial Reporting Interpretation Committee (IFRIC)
- C. Standards Advisory Council (SAC)
- D. International Accounting Standards Board (IASB)
Correct Answer: D 🗳️
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