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CIMA BA3 Questions & Answers - in .pdf

Total Q&A: 395
Update: Oct 22, 2026
Price: $59.99

Vendor: CIMA
Exam Code: BA3
Exam Name: Fundamentals of Financial Accounting

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CIMA BA3 Q&A - Testing Engine

Total Q&A: 395
Update: Oct 22, 2026
Price: $59.99

Vendor: CIMA
Exam Code: BA3
Exam Name: Fundamentals of Financial Accounting

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CIMA BA3 Exam Syllabus Topics:

Section	Objectives
Recording Financial Transactions	- Ledger accounts and trial balance preparation - Control accounts and reconciliations
Financial Statements Preparation	- Income statement and statement of financial position - Accruals and prepayments adjustments
Accounting Fundamentals and Principles	- Double-entry bookkeeping system - Basic accounting concepts and principles
Accounting Adjustments and Controls	- Inventory valuation and adjustments - Errors and suspense accounts - Non-current assets and depreciation

CIMA Fundamentals of Financial Accounting Sample Questions:

Question #1
Refer to the exhibit.

The following information is available about the ordinary shares of a public limited company:
A shareholder who purchased 20,000 shares at a price of $1.90 will receive a dividend of

A. $1,900
B. $2,400
C. $2,500
D. $500

Question #2
Which of the following is not a correct definition of the accounting equation?

A. Capital = Assets - Liabilities
B. Capital = Assets + Liabilities
C. Liabilities = Assets - Capital
D. Assets = Capital + Liabilities

Question #3
Which of the following would require an adjustment to be made to the cash book?
(a) Unpresented cheques
(b) Receipts not yet credited by the bank
(c) A dishonoured cheque
(d) Bank charges

A. (c) and (d) only
B. (b) and (c) only
C. (d) only
D. (a) and (b) only

Question #4
External auditors report their findings to:

A. Creditors
B. Internal auditors
C. Directors
D. Shareholders of the company

Question #5
An error of commission occurs where.

A. A transaction has been recorded using the wrong amount
B. One side of a transaction has been recorded in the wrong account, and that account is of the same class to the correct account
C. The debit and credit entries of a transaction have been reversed
D. A transaction has not been recorded

Solutions:

Question #1
Correct Answer: D

Question #2
Correct Answer: B

Question #3
Correct Answer: A

Question #4
Correct Answer: D

Question #5
Correct Answer: B

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