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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:
Aug 15, 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

Accounting codes have proven to be very useful when recording business transactions.

Which THREE of the following does a coding system help to do?

Options:

A.

Reduce the number of transactions recorded

B.

Improve the quality of reports

C.

Reduce time taken to analyze transaction

D.

Take away the need for books of prime entry

E.

Combine roles for the receivables and payables ledger

F.

Extract balances for suppliers and customers

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Question 2

In which section of the statement of cash flow would cash from share issues be included? Select one of the following

Statement of cash How for the year ended.......

Options:

Question 3

Refer to the Exhibit.

The following information is given at a manufacturer's year end:

Using some or all of the above figures, the correct figure for factory cost of goods completed is:

Options:

A.

£115,700

B.

£125,700

C.

£131,700

D.

£135,300

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