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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:
Jul 31, 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

Before lending to an entity, which TWO of the following pieces of information would a potential lender want to consider?

Options:

A.

Past tax payments made by the entity

B.

Social policies of the entity

C.

Dividend policy of the entity

D.

Ability of the entity to meet interest payments

E.

Long term business plans of the entity

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Question 2

Which of the following transactions would be classified as a capital transaction?

Options:

A.

Depreciation on plant and machinery

B.

Expenditure on heat and light

C.

Repayment of bank loan

D.

Payment of dividends

Question 3

Which TWO of the following are characteristics of financial accounts?

Options:

A.

They ate produced from historic information

B.

They include forecasted information.

C.

They are used for internal decision making

D.

They are produced monthly or quarterly.

E.

They meet legal requirements

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