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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:
Oct 18, 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

The financial accounts, as prepared by the directors of a company, are required to show a 'true and fair view'. This means that:

Options:

A.

The accounts are accurate

B.

The accounts are prepared in accordance with the Companies Act and comply with relevant reporting standards

C.

The accounts contain no fraudulent transactions

D.

No errors were detected during the audit of the accounts

Question 3

Goodwill is calculated as being:

Options:

A.

The excess of the purchase price of an acquired business over the fair value of its separable net assets

B.

The excess of the true value of a business over the net book value of its separable net assets

C.

The excess of the purchase price of an acquired business over the net book value of its separable net assets

D.

The increase in the value of non-current assets as a result of revaluation

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