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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:
Sep 17, 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 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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Question 2

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

Question 3

Which of the following is the best definition of the objective of accounting?

Options:

A.

To control the assets, liabilities and performance of the entity

B.

To calculate taxation due to the tax authority

C.

To record, categories and summaries business transactions

D.

To provide useful information to users

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