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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 7, 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

A company's cashbook has an opening balance of £4,860 debit. The following transactions then took place:

(a) Cash sales - £23,500, including VAT of £3,500

(b) Receipts from customers - £18,600

(c) Payments to payables £12,400, less cash discounts of £240

(d) Bank Charges - £260

What will be the resulting balance in the cash book?

Options:

A.

£24,580 credit

B.

£31,040 debit

C.

£34,540 debit

D.

£21,340 credit

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Question 2

Refer to the Exhibit.

The correct ledger entry for payment of net wages to employees is:

The answer is:

Options:

A.

Option A

B.

Option B

C.

Option C

D.

Option D

Question 3

The sales ledger control account shows a balance of $267,984 whilst the individual customer account balances total $262,856.

Which of the following is a possible explanation for the difference between the two?

(i) A payment has been recorded in the cashbook but not in the sales ledger

(ii) A payment has been recorded in the sales ledger but not in the cashbook

(iii) An invoice has been recorded in the sales ledger but not in the sales day book

(iv) An invoice has been recorded in the sales day book but not in the sales ledger

Options:

A.

(i) and (iii) only

B.

(ii) and (iv) only

C.

(i) and (iv) only

D.

(ii) and (iii) only

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