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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:
Oct 30, 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 petty cash imprest is restored to £500 at the end of each week. The following amounts are paid out of petty cash during week 23:

(a) Stationery - £70.50 (including VAT at 17.5%)

(b) Travelling costs - £127.50

(c) Office refreshments - £64.50

(d) Sundry payables - £120.00 plus VAT at 17.5%

The amount required to restore the imprest to £500.00 is:

Give your answer to 2 decimal places.

Options:

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Question 2

The suspense account of a company was opened with a credit balance of $360 when the trial balance failed to agree.

This could have arisen because

Options:

A.

an electricity bill of $840 was entered in the electricity account as $480.

B.

an electricity bill of $480 was entered in the electricity account as $840.

C.

an electricity bill of $360 was duplicated.

D.

an electricity bill of $180 was duplicated.

Question 3

Your company provides a number of staff with lap-top computers, as well as pocket calculators. It capitalizes the cost of the computers and depreciates them over several years, but writes off the cost of the pocket calculators in full, against profits, in the period in which they are purchased.

The main justification for this difference in treatment is:

Options:

A.

Computers last longer than pocket calculators

B.

The company has always adopted this treatment, and therefore must be consistent with the treatment of previous periods

C.

The cost of pocket calculators is not material

D.

Pocket calculators do not decrease in value

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