Summer Certification Sale 70% Discount Offer - Ends in 0d 00h 00m 00s - Coupon code: save70

CIMA BA3 Exam With Confidence Using Practice Dumps

Exam Code:
BA3
Exam Name:
Fundamentals of financial accounting
Certification:
Vendor:
Questions:
393
Last Updated:
Jul 1, 2026
Exam Status:
Stable
CIMA BA3

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

Are you worried about passing the CIMA BA3 (Fundamentals of financial accounting) exam? Download the most recent CIMA BA3 braindumps with answers that are 100% real. After downloading the CIMA BA3 exam dumps training , you can receive 99 days of free updates, making this website one of the best options to save additional money. In order to help you prepare for the CIMA BA3 exam questions and verified answers by IT certified experts, CertsTopics has put together a complete collection of dumps questions and answers. To help you prepare and pass the CIMA BA3 exam on your first attempt, we have compiled actual exam questions and their answers. 

Our (Fundamentals of financial accounting) Study Materials are designed to meet the needs of thousands of candidates globally. A free sample of the CompTIA BA3 test is available at CertsTopics. Before purchasing it, you can also see the CIMA BA3 practice exam demo.

Fundamentals of financial accounting Questions and Answers

Question 1

A company which is VAT-registered receives an invoice for goods purchased for resale totaling $2,585 from a supplier that is not VAT-registered. VAT is at the rate of 17.5%.

The correct entry to record the invoice is:

A)

B)

C)

D)

Options:

A.

Exhibit A

B.

Exhibit B

C.

Exhibit C

D.

Exhibit D

Buy Now
Question 2

Financial controls are needed in order to:

Options:

A.

Reduce the cost of the external audit

B.

Ensure that the book-keeping system includes no errors

C.

Ensure that the management accounts are produced regularly

D.

Ensure that procedures are in place to minimize the risk of error and fraud

Question 3

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