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:

Aug 3, 2026

Exam Status:

Stable

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 does not apply to the preparation of management accounts?

Options:

Prepared annually, summarizing financial performance

Prepared frequently throughout the year

Prepared mainly for internal users of accounting information

Prepared to show the detailed costs of manufacturing and trading

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Question 2

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: