Prepare with CIMA BA3 exam practice material, pass for sure
Updated: Sep 23, 2026
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CIMA BA3 Exam Overview:
| Certification Vendor: | Chartered Institute of Management Accountants (CIMA) |
|---|---|
| Exam Name: | Fundamentals of Financial Accounting |
| Exam Number: | BA3 |
| Available Languages: | English |
| Real Exam Qty: | 60 |
| Exam Duration: | 120 minutes |
| Passing Score: | Typically 70% (Objective Test scoring)** |
| Exam Format: | Multiple choice, Hotspot, Computer-based Objective Test, Number entry, Drag and drop, Multiple response |
| Certificate Validity Period: | Certification validity tied to CIMA Cert BA completion (no separate expiry) |
| Exam Price: | Varies by region / exam centre (approx. GBP/Local pricing via Pearson VUE) |
| Related Certifications: | CIMA Cert BA2 CIMA Cert BA1 CIMA Cert BA4 |
| Sample Questions: | CIMA BA3 Sample Questions |
| Exam Way: | Computer-based exam at Pearson VUE test centres or remote proctored (on-demand Objective Test) ** |
| Pre Condition: | No formal prerequisites; basic mathematics and English skills recommended |
| Official Syllabus URL: | https://www.cimaglobal.com/Starting-CIMA/Starting-CIMA/Fees/ and https://hub.cimaglobal.com (for syllabus & exam guides) |
CIMA BA3 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Preparation of Accounts for Single Entities | 30% | - Adjustments and inventory/cost of sales entries - Prepare financial statements from trial balance |
| Topic 2: Recording Accounting Transactions | 50% | - Prepare accounting records - Record transactions using double-entry bookkeeping - Reconciliations and control accounts |
| Topic 3: Analysis of Financial Statements | 10% | - Calculate basic financial ratios - Interpret accounting ratios and performance |
| Topic 4: Accounting Principles, Concepts and Regulations | 10% | - Regulatory and conceptual framework - Principles and concepts of financial accounting |
CIMA Fundamentals of Financial Accounting Sample Questions:
At 1 June 20X9 XY has opening inventory of 80 units at a cost of $7.60 each XY purchases the following units during the month of June:
During June 20X9, XY sold 250 units at a price of $15.00 each XY uses the first in. first out (FIFO) method of inventory valuation What is the value of XYs closing inventory at 30 June 20X9? Give your answer to the nearest $.
Correct Answer:
$970
As well as independence other essential elements of internal audit can be identified.
Which THREE of the following would be classed as essential elements of internal audit?
- A. Cost efficient
- B. Efficient
- C. Due care
- D. Relationships
- E. Timely
- F. Evidence
Correct Answer: C,D,F 🗳️
IAS 2 Inventories does not permit the use of the last in. first out (LIFO) method of valuing inventory In a time of rising prices, which of the following is a reason for this?
- A. Closing inventory is understated.
- B. Cost of sales are understated
- C. Purchases are overstated
- D. Gross profit is overstated
Correct Answer: A 🗳️
W and Partners has an opening capital balance at 1 January of £14,640 credit.
During the period there was an increase in assets of £6,820 and an increase in liabilities of £5,400.
The balance on the capital account at the end of the period is:
- A. £1,420 debit
- B. £1,420 credit
- C. £16,060 credit
- D. £13,220 credit
Correct Answer: C 🗳️
The following is an extract of the trial balance of XYZ as at 31 December 20X7
What is the total value of assets to be included in the statement of financial position? Give your answer to the nearest $
Correct Answer:
$84890
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