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CIMA BA3 exam : Fundamentals of Financial Accounting
- Exam Code: BA3
- Exam Name: Fundamentals of Financial Accounting
- Updated: Nov 02, 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: Accounting Principles, Concepts and Regulations | 10% | - Regulatory and conceptual framework - Principles and concepts of financial accounting |
| Topic 3: Preparation of Accounts for Single Entities | 30% | - Prepare financial statements from trial balance - Adjustments and inventory/cost of sales entries |
| Topic 4: Recording Accounting Transactions | 50% | - Prepare accounting records - Record transactions using double-entry bookkeeping - Reconciliations and control accounts |
CIMA Fundamentals of Financial Accounting Sample Questions:
The Finance Director of EFG company has made the following statements regarding the recording of expenditure relating to the entity's property, plant and equipment (PPE) in the nominal ledger.
Which THREE of the following statements are true?
- A. The cost of insurance for the factory is debited to the PPE asset account.
- B. The loss on the disposal of PPE reduces EFG's profit for the year
- C. The annual depreciation charge reduces the carrying value of PPE
- D. The cost of repainting the office is credited to the repairs expense account
- E. The loss on the disposal of PPE is recorded in a liability account
- F. The annual depreciation charge reduces EFG's profit for the year.
Correct Answer: B,C,F 🗳️
Refer to the Exhibit.
Soffit plc is calculating its irrecoverable debt charge and allowance for receivables for inclusion in its year-end accounts. Based on an aged receivables schedule, it is estimated that an allowance for receivables of $125,820 is required.
In addition, a specific allowance for receivables of $18,640 is also required for two customers who are experiencing cash flow difficulties. There are also two customers who have gone into receivership while owing the company $6,300. The current allowance for receivables is $156,000.
Which is the correct entry to be made to the accounts to record these transactions?
- A. A
- B. C
- C. D
- D. B
Correct Answer: D 🗳️
Which ONE of the following is a possible explanation for a debit balance on the purchase ledger account of a supplier?
(i) An invoice has been posted twice
(ii) A credit note has been posted twice
(iii) A payment has been recorded against the wrong supplier account
(iv) A payment has been posted twice
(v) A contra was posted to the supplier account but not the customer account (vi) Goods returned had been posted to the wrong supplier account
- A. (i), (ii) and (iv) only
- B. (ii), (iii) and (iv) only
- C. (i), (ii) and (v) only
- D. (iii), (iv) and (vi) only
- E. (i) and (ii) only
- F. (iii) and (iv) only
Correct Answer: B 🗳️
An error of commission occurs where.
- A. The debit and credit entries of a transaction have been reversed
- 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. A transaction has been recorded using the wrong amount
- D. A transaction has not been recorded
Correct Answer: B 🗳️
Refer to the exhibit.
The following book-keeping errors were discovered:
1. A cheque for £900 received from a receivable, after deduction of 10% cash discount, had been correctly entered in the bank account and discounts allowed accounts, but only the actual amount received had been entered in the receivable's account
2. An invoice for £940, including VAT at 17.5%, had been correctly recorded in the purchases and VAT accounts, but only the net goods value had been entered into the payable's account.
Which of the following options provides the entries necessary to correct the above errors?
The answer is:
- A. Option B
- B. Option D
- C. Option A
- D. Option C
Correct Answer: A 🗳️
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Fundamentals of Financial Accounting
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