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CIMA BA3 Exam With Confidence Using Practice Dumps

Exam Code:
BA3
Exam Name:
Fundamentals of financial accounting
Certification:
CIMA Certificate
Vendor:
CIMA
Questions:
393
Last Updated:
Jun 22, 2026
Exam Status:
Stable
CIMA BA3

BA3: CIMA Certificate Exam 2025 Study Guide Pdf and Test Engine

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Fundamentals of financial accounting Questions and Answers

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Question 1

The sales ledger control account shows a balance of $267,984 whilst the individual customer account balances total $262,856.

Which of the following is a possible explanation for the difference between the two?

(i) A payment has been recorded in the cashbook but not in the sales ledger

(ii) A payment has been recorded in the sales ledger but not in the cashbook

(iii) An invoice has been recorded in the sales ledger but not in the sales day book

(iv) An invoice has been recorded in the sales day book but not in the sales ledger

Options:

A.

(i) and (iii) only

B.

(ii) and (iv) only

C.

(i) and (iv) only

D.

(ii) and (iii) only

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Question 2

A company that is VAT-registered has sales for the period of $245,000 (excluding VAT) and purchases for the period of $123,375 (including VAT). The opening balance on the VAT account was $18,000 credit. The VAT rate is 17.5%.

What will be the closing balance on the VAT account at the end of the period?

Options:

A.

$6,500 debit

B.

$42,500 credit

C.

$375 debit

D.

$36,375 credit

Question 3

ABC Limited had a gross profit margin of 55%, while a direct competitor, XYZ Limited, has a gross profit margin of 60%.

Which THREE of the following would be an acceptable explanation for this?

Options:

A.

ABC Limited has a higher selling price than XYZ Limited

B.

ABC Limited has a lower selling price than XYZ Limited

C.

ABC Limited has better control of its production costs than XYZ Limited

D.

XYZ Limited has better control of its production costs than ABC Limited

E.

ABC Limited has a lower profit mark-up than XYZ Limited

F.

ABC Limited has a higher profit mark-up than XYZ Limited

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