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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 13, 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

An invoice for electricity has been debited to the supplier's account and credited to the electricity account. This would result in:

Options:

A.

An overstatement of profit and an overstatement of current liabilities

B.

An overstatement of profit and an understatement of current liabilities

C.

An understatement of profit and an overstatement of current liabilities

D.

An understatement of profit and an understatement of current liabilities

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Question 2

Refer to the Exhibit.

A company is preparing its accounts to 30 April 2006. The latest telephone bill received by the company was dated 31 March and included call charges for the quarter 1 December to 28 February. The amount of the bill for call charges (excluding VAT) was $960. Most of the company's telephone bills are for similar amounts.

Which of the following journal entries should be made to the company's accounts at 30 April 2006?

The journal entries which should be made to the company's accounts at 30 April 2006 is

Options:

A.

A

B.

B

C.

C

D.

D

Question 3

Which of the following transactions would be classified as a capital transaction?

Options:

A.

Depreciation on plant and machinery

B.

Expenditure on heat and light

C.

Repayment of bank loan

D.

Payment of dividends

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