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CIMA BA3 : Fundamentals of Financial Accounting
Exam Code: BA3
Exam Name: Fundamentals of Financial Accounting
Updated: Sep 18, 2026
Q & A: 395 Questions and Answers
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CIMA BA3 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Analysis of Financial Statements | 10% | - Calculate basic financial ratios - Interpret accounting ratios and performance |
| Topic 2: Preparation of Accounts for Single Entities | 30% | - Prepare financial statements from trial balance - Adjustments and inventory/cost of sales entries |
| Topic 3: Recording Accounting Transactions | 50% | - Prepare accounting records - Record transactions using double-entry bookkeeping - Reconciliations and control accounts |
| Topic 4: Accounting Principles, Concepts and Regulations | 10% | - Principles and concepts of financial accounting - Regulatory and conceptual framework |
CIMA Fundamentals of Financial Accounting Sample Questions:
Question #1
Which of the following would meet the definition of a liability in accordance with the Conceptual Framework's definition?
- A. An amount due to a supplier for goods to be purchased in one month's time
- B. An amount due from a customer for goods dispatched two weeks ago
- C. An amount which was paid to a supplier in relation to a dispute
- D. An amount due to a supplier for goods purchased one month ago
Correct Answer: A 🗳️
Question #2
M Ltd owns property costing $80,000 ($50,000 for the land and $30,000 for the building).
The company's accounting policy is to depreciate buildings at the rate of 5% per annum on the straight-line basis.
After five years, what is the net book value of freehold land and building in the financial accounts of M Ltd?
- A. $72,500
- B. $60,000
- C. $78,500
- D. $87,500
Correct Answer: A 🗳️
Question #3
Which of the following is the best definition of the objective of accounting?
- A. To provide useful information to users
- B. To calculate taxation due to the tax authority
- C. To control the assets, liabilities and performance of the entity
- D. To record, categories and summaries business transactions
Correct Answer: A 🗳️
Question #4
In times of rising prices, the 'FIFO' method of inventory valuation, when compared to the 'Average Cost' method of inventory valuation, will usually produce:
- A. A higher profit and a higher closing inventory value
- B. A lower profit and a lower closing inventory value
- C. A lower profit and a higher closing inventory value
- D. A higher profit and a lower closing inventory value
Correct Answer: A 🗳️
Question #5
Where a transaction is credited to the correct ledger account but debited to the heat and light account instead of the rent and rates account, the error is known as an error of:
- A. Commission
- B. Omission
- C. Original entry
- D. Principle
Correct Answer: A 🗳️
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