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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:
Nov 11, 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

Refer to the exhibit.

Both internal and external audits can be performed on the financial statements of a company. The results of the audits have different purposes and different reporting lines.

Which of the following combinations is correct?

Options:

A.

A

B.

B

C.

C

D.

D

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Question 2

What is the balance of the trading account?

Options:

A.

The gross profit

B.

The revenue value

C.

The closing inventories total

D.

The total income

Question 3

Which of the following is the best definition of the objective of accounting?

Options:

A.

To control the assets, liabilities and performance of the entity

B.

To calculate taxation due to the tax authority

C.

To record, categories and summaries business transactions

D.

To provide useful information to users

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