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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:
Mar 15, 2025
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

Which one of the following is unlikely to be identified by the ratio analysis of a company's financial statements?

Options:

A.

Poor working capital management

B.

Excessive debt

C.

Significant capital commitments

D.

Effective use of assets

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Question 2

Refer to the exhibit.

The trial balance of Monchu Partnership, as at 30 June 2006, has a suspense account. Subsequent investigations revealed that:

(1) A payment of £352 to Mr. Tan was posted as £325.

(2) A remittance of £450 received from Arumugam was credited to Armits accounts.

(3) Salaries of £12000 have not been posted from the cash book.

Monchu suggested the following adjustments:

The appropriate journal entries are:

Options:

A.

(a), (c) and (e) only

B.

(b), (d) and (f) only

C.

(b) and (f) only

D.

(b), (e) and (f) only

Question 3

GH has the following transactions for the week of January 20X8:

GH is not registered for sales tax

What is the total of the sales day book for this week? Give your answer to the nearest whole number:

Options:

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