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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 5, 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

If closing inventory at the end of an accounting period is overvalued by £2000 and no adjustment is made, the net profit in the following accounting period will be:

Options:

A.

£2,000 overstated

B.

£2,000 understated

C.

£4,000 overstated

D.

£4,000 understated

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Question 2

Your company provides a number of staff with lap-top computers, as well as pocket calculators. It capitalizes the cost of the computers and depreciates them over several years, but writes off the cost of the pocket calculators in full, against profits, in the period in which they are purchased.

The main justification for this difference in treatment is:

Options:

A.

Computers last longer than pocket calculators

B.

The company has always adopted this treatment, and therefore must be consistent with the treatment of previous periods

C.

The cost of pocket calculators is not material

D.

Pocket calculators do not decrease in value

Question 3

Life membership fees payable to a club or society are usually dealt with by:

Options:

A.

Crediting the total received to the income and expenditure account in the year in which they are received

B.

Debiting the total received to the income and expenditure account in the year in which they are received

C.

Debiting the total received to a Life Memberships account and transferring a proportion each year to the income and expenditure account

D.

Crediting the total received to a Life Memberships account and transferring a proportion each year to the income and expenditure account

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