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CIMA Fundamentals of Financial Accounting : BA3 Exam
- Exam Code: BA3
- Exam Name: Fundamentals of Financial Accounting
- Updated: Sep 09, 2026
- Q & A: 395 Questions and Answers
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CIMA BA3 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Accounting Adjustments and Controls | - Errors and suspense accounts - Inventory valuation and adjustments - Non-current assets and depreciation |
| Topic 2: Recording Financial Transactions | - Ledger accounts and trial balance preparation - Control accounts and reconciliations |
| Topic 3: Accounting Fundamentals and Principles | - Double-entry bookkeeping system - Basic accounting concepts and principles |
| Topic 4: Financial Statements Preparation | - Income statement and statement of financial position - Accruals and prepayments adjustments |
CIMA Fundamentals of Financial Accounting Sample Questions:
Question #1
DEF prepares its financial statements to 30 September each year On 1 March 20X5 DEF acquires an office and immediately rents it to a tenant charging $2,400 a quarter payable in advance.
The tenant pays $2,400 on each of the following days 1 March 20X5, 6 June 20X5, 4 September 20X5 and 1 December 20X5.
What is the liability reported in the statement of financial position relating to the rent at 30 September 20X5?
- A. $7,200
- B. $1,600
- C. $4,000
- D. $5,600
Correct Answer: D 🗳️
Question #2
An invoice to Sammy has been entered in the sales day book as $85 instead of $58.
To correct the position, which of the following procedures should be adopted?
- A. Debit Sales $27, Credit Receivables $27 and increase the balance owing by Sammy
- B. Debit Sales $27, Credit Receivables $27 and decrease the balance owing by Sammy
- C. Debit Receivables $27, Credit Sales $27 and decrease the balance owing by Sammy
- D. Debit Receivables $27, Credit Sales $27 and increase the balance owing by Sammy
Correct Answer: B 🗳️
Question #3
Which of the following is the correct double entry for a prepayment?
- A. Debit expense Credit prepayment (current liability)
- B. Debit expense Credit prepayment (current asset)
- C. Debit prepayment (current liability) Credit expense
- D. Debit prepayment (current asset) Credit expense
Correct Answer: B 🗳️
Question #4
On 1 January 2001, a company owed a supplier £840.
During the month of January the company purchased goods for £1400 and returned goods valued at £200. A payment of £200 was made towards the outstanding balance. The supplier offered a discount of 5% on purchases.
The balance on the supplier's account at the end of the period is:
- A. £1780 credit
- B. £100 credit
- C. £100 debit
- D. £1780 debit
Correct Answer: A 🗳️
Question #5
Which one of the following is an example of where the accrual or matching convention should be applied?
- A. A company's machinery which is very specialized and would only have a small resale value if the company goes into liquidation.
- B. A customer who is in financial difficulty and owes the company $8,000.
- C. Non-current assets originally costing $40,000, which if purchased today would cost $45,000.
- D. Gas consumed last quarter and paid for this quarter.
Correct Answer: D 🗳️
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