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Real CIMA BA3 practice exam questions for easy pass!
Updated: Oct 02, 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 |
| Exam Price: | Varies by region / exam centre (approx. GBP/Local pricing via Pearson VUE) |
| Available Languages: | English |
| Passing Score: | Typically 70% (Objective Test scoring)** |
| Exam Duration: | 120 minutes |
| Certificate Validity Period: | Certification validity tied to CIMA Cert BA completion (no separate expiry) |
| Exam Format: | Drag and drop, Multiple choice, Computer-based Objective Test, Number entry, Hotspot, Multiple response |
| Related Certifications: | CIMA Cert BA2 CIMA Cert BA1 CIMA Cert BA4 |
| Real Exam Qty: | 60 |
| 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: Analysis of Financial Statements | 10% | - Interpret accounting ratios and performance - Calculate basic financial ratios |
| Topic 2: Preparation of Accounts for Single Entities | 30% | - Adjustments and inventory/cost of sales entries - Prepare financial statements from trial balance |
| Topic 3: Accounting Principles, Concepts and Regulations | 10% | - Regulatory and conceptual framework - Principles and concepts of financial accounting |
| Topic 4: Recording Accounting Transactions | 50% | - Reconciliations and control accounts - Record transactions using double-entry bookkeeping - Prepare accounting records |
CIMA Fundamentals of Financial Accounting Sample Questions:
Refer to the Exhibit.
A company has the following information available for the month of June:
The opening receivables balance was $124,600.
The closing receivables balance at the end of June was
- A. $122,400
- B. $117,200
- C. $116,000
- D. $110,800
Correct Answer: C 🗳️
Which TWO of the following statements are correct?
- A. Preference shares carry voting rights
- B. Ordinary shares carry voting rights
- C. Preference shares are the lowest priority when winding up
- D. Preference shares usually carry a fixed dividend
- E. Ordinary shares carry compulsory dividends
Correct Answer: B,D 🗳️
In accordance with IAS 7 Statements of Cash Flow, which TWO of the following are cash flows presented as investing activities?
- A. Revaluation gam on property, plant and equipment
- B. Interest paid
- C. Interest received
- D. Dividends paid
- E. Cash paid for additions to property, plant and equipment
Correct Answer: C,E 🗳️
An asset may best be defined as:
- A. A person or entity to whom money is owed by the business
- B. The amount of money invested in the business by the shareholders
- C. An obligation to transfer economic benefits as a result of past transactions or events
- D. A resource which may be used to derive income in the future
Correct Answer: D 🗳️
Which of the following are possible reason for a credit balance on the sales ledger account of a customer?
(a) A contra entry between the sales ledger and the purchase ledger has been carried out for an amount in excess of the sales ledger balance (b) A customer has returned goods subsequent to making payment for them (c) A credit note has been issued in error (d) A bad debt written off has subsequently been paid
- A. (a) and (b) only
- B. (b), (c) and (d) only
- C. (a) and (c) only
- D. All of the above - (a), (b), (c) and (d)
Correct Answer: D 🗳️
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