Study with CIMA : BA3 Exam Torrent as your best preparation materials
Last Updated: Oct 23, 2026
No. of Questions: 395 Questions & Answers with Testing Engine
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CIMA BA3 Exam Syllabus Topics:
| Section | Objectives |
|---|---|
| Topic 1: Recording Financial Transactions | - Ledger accounts and trial balance preparation - Control accounts and reconciliations |
| Topic 2: Accounting Fundamentals and Principles | - Double-entry bookkeeping system - Basic accounting concepts and principles |
| Topic 3: Accounting Adjustments and Controls | - Errors and suspense accounts - Non-current assets and depreciation - Inventory valuation and adjustments |
| Topic 4: Financial Statements Preparation | - Income statement and statement of financial position - Accruals and prepayments adjustments |
BA3 Exam: Frequently Asked Questions
CIMA lists these recommended training resources for the CIMA Fundamentals of Financial Accounting exam:
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The CIMA Fundamentals of Financial Accounting exam presents 60 (objective test, MCQs) with 120 minutes to complete them. Practicing under the same clock in the SurePassExams Desktop Test Engine makes the real pacing feel routine.
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The official CIMA Fundamentals of Financial Accounting outline defines 4 domains. The leading three are Accounting Adjustments and Controls, Accounting Fundamentals and Principles, and Financial Statements Preparation. See the complete list in the topics section above — the 395 practice questions at SurePassExams cover every domain.
The BA3 exam is a CIMA certification exam built on the CIMA Fundamentals of Financial Accounting syllabus shown above. It contributes to these credential paths: CIMA Certificate in Business Accounting (Cert BA). As information technology keeps reshaping how industries operate, certified skills remain one of the most portable proofs of capability in 2026. SurePassExams prepares you with 395 practice questions in PDF, Desktop Test Engine, and Online Test Engine formats.
Passing the CIMA Fundamentals of Financial Accounting exam requires 70%, and the registration fee is Varies by region (~£60–£100 per attempt). A retake costs the same amount again — a practical reason to verify your readiness with the SurePassExams engines before booking.
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No formal prerequisites; BA1 and BA2 recommended before BA3 within the CIMA Certificate in Business Accounting pathway. Policies change over time, so confirm the current rules on the official CIMA exam page before scheduling.
CIMA Fundamentals of Financial Accounting Sample Questions:
Fraud will only be prevented successfully if potential fraudsters perceive the risk of detection as high.
Which THREE of the following are ways to prevent fraud?
- A. Maintaining books of prime entry
- B. Computerized accounting systems
- C. Sufficient internal control systems
- D. Regular reconciliations
- E. Continuous supervision of all employees
- F. Surprise audit visits
Correct Answer: C,E,F 🗳️
Internal controls can be split between detect controls and prevent controls.
Which THREE of the following are prevent controls?
- A. Signing goods received notes
- B. Physical inventories
- C. Bank reconciliations
- D. Recording all transactions
- E. Checking delivery notes to invoices
- F. Checking invoices to goods received notes
Correct Answer: A,E,F 🗳️
Refer to the exhibit.
A company has the following equity balances at the beginning of the year:
During the year the company issued 100,000 new shares at $1.20 each
What are the equity balances after this issue?
- A. D
- B. A
- C. C
- D. B
Correct Answer: D 🗳️
Which one of the following best describes the purpose of an external audit of financial statements?
- A. The auditor expresses an opinion on corporate governance issues.
- B. The auditor expresses an opinion on the truth and fairness of the financial statements.
- C. The auditor advises on the use of International Financial Reporting Standards.
- D. The auditor checks the statements for evidence of fraud.
Correct Answer: B 🗳️
Refer to the exhibit.
A company has the following equity balances at the beginning of the year During the year the company made a rights issue of 1 for 5 at a price of $1.50 The balance of share premium after this issue is
Correct Answer:
$100000
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