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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:
Dec 9, 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 best describes the stewardship function?

Options:

A.

Maximizing profits

B.

Ensuring the recording, controlling and safeguarding of assets

C.

Managing cash

D.

Carrying out an external audit

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Question 2

If closing inventory at the end of an accounting period is overvalued by £2000 and no adjustment is made, the net profit in the following accounting period will be:

Options:

A.

£2,000 overstated

B.

£2,000 understated

C.

£4,000 overstated

D.

£4,000 understated

Question 3

Refer to the Exhibit.

From the following information, calculate the value of sales for the period:

Value of sales is

Options:

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