Study with CIMA : BA3 Exam Torrent as your best preparation materials
Last Updated: Sep 13, 2026
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CIMA BA3 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Preparation of Accounts for Single Entities | 30% | - Adjustments and inventory/cost of sales entries - Prepare financial statements from trial balance |
| Topic 2: Recording Accounting Transactions | 50% | - Reconciliations and control accounts - Record transactions using double-entry bookkeeping - Prepare accounting records |
| Topic 3: Accounting Principles, Concepts and Regulations | 10% | - Principles and concepts of financial accounting - Regulatory and conceptual framework |
| Topic 4: Analysis of Financial Statements | 10% | - Calculate basic financial ratios - Interpret accounting ratios and performance |
CIMA Fundamentals of Financial Accounting Sample Questions:
Which of the following are possible reason for a credit balance on the sales ledger account of a customer?
(a) A contra entry between the sales ledger and the purchase ledger has been carried out for an amount in excess of the sales ledger balance (b) A customer has returned goods subsequent to making payment for them (c) A credit note has been issued in error (d) A bad debt written off has subsequently been paid
- A. (a) and (b) only
- B. (b), (c) and (d) only
- C. All of the above - (a), (b), (c) and (d)
- D. (a) and (c) only
Correct Answer: C 🗳️
Which of the following is an example of where the materiality convention should be applied?
- A. Sales to a customer in September, but for which the cash was not received until October.
- B. Inventory of stationery items remaining at the year end.
- C. A two-year construction contract.
- D. A proposed change in the method of depreciation of non-current assets.
Correct Answer: B 🗳️
XYZ's computerized accounting system automatically updates the non-current asset register when additions to property, plant and equipment are made A machine costing $120,000, with a useful life of five years and an estimated residual value of $12,000 is acquired at the year end.
Which of the following statements is correct in relation to the recording of this asset in the non-current asset register?
- A. There is no journal entry but the cost of $120,000, the five year useful life and estimated residual value of $12 000 are recorded
- B. There is no journal entry but the cost of $120,000 and the five year useful life are recorded
- C. The journal entry to record the cost is Dr Asset $120,000 and Cr Bank $120,000 The five year useful life and estimated residual value of $12,000 are recorded
- D. The journal entry to record the cost is Dr Asset $120,000 and Cr Bank $120,000 The five year useful life is recorded
Correct Answer: A 🗳️
Accounting codes have proven to be very useful when recording business transactions.
Which THREE of the following does a coding system help to do?
- A. Combine roles for the receivables and payables ledger
- B. Reduce time taken to analyze transaction
- C. Extract balances for suppliers and customers
- D. Take away the need for books of prime entry
- E. Reduce the number of transactions recorded
- F. Improve the quality of reports
Correct Answer: B,C,F 🗳️
Refer to the Exhibit.
Your organization bought a machine for £50,000 at the beginning of year 1, which had an expected useful life of four years and an expected residual value of £10,000; the machine was depreciated on the straight-line basis.
At the beginning of year 4, the machine was sold for £13,000
The total amount of depreciation charged to the income statement over the life of the machine, and the amount of profit or loss on disposal was:
The answer is:
- A. Option B
- B. Option D
- C. Option A
- D. Option C
Correct Answer: C 🗳️
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