If you are one member of the large crowd of candidates who are going to participate in the CIMA BA3 test, our BA3 study materials must be your right destination. It can provide you with the most reliable and authentic study source that lead to your targeted certification. Furthermore, more and more users make a huge success in their career as well as in their lives in the assistance of our BA3 VCE dumps. If you want to be free from the difficult test and get the certification successfully as soon as possible, our BA3 test prep questions must be the best product that gives you the highest quality of learning experience you never involve.
Highest success rate
You can totally put down your worries that if the BA3 test prep questions can't guarantee the successfully getting through because of the striking achievement of our high passing rate on every year, which is almost 98%-100%. Each of our user of CIMA BA3 study materials share their news of success and give high evaluations on our products, which we appreciate so much that we are willing to serve our users of BA3 VCE dumps questions with the best products and the top one services. In case of failure, we promise that any cost that you incur will be reimbursed in full or the change of other BA3 test prep questions free of charge.
Top one actual lab questions
Nothing can be more helpful than our BA3 study materials for preparing CIMA BA3 test. It is the most comprehensive exam preparatory source that you can fully prepare yourself for the test and pass the exam with ease. Our BA3 VCE dumps questions are designed with the most professional questions and answers about the core of BA3 test prep questions and the best real exam scenario simulations, in which ways that you can master the core knowledge in a short time by considering yourself sitting in the examination hall as in the real BA3 study materials. The practices on our BA3 VCE dumps questions will forcefully witness your success of getting the wanted certification.
Best services
Our company is well known for its best and considered services as one of the leaders of BA3 test prep questions designers in many years. Our BA3 study materials are best. There the some merits as follows giving a forceful answer. Firstly, we offer the free demo of all CIMA BA3 VCE dumps questions for all customers to try out. Any one penny won't be charged during the probation. Secondly, there are three different versions available, PDF version, PC version of BA3 test prep questions (Windows only) and APP online version, which to a great extent solves the problems of the limits and truly carry on the principle of backing the learning right to our users of BA3 study materials. So that they can practice and learn at any time and any places at their convenience. At the same time, our customer service center will receive the feedbacks and the deal with the problem which our users of BA3 VCE dumps questions put forward.
After purchase, Instant Download: Upon successful payment, Our systems will automatically send the product you have purchased to your mailbox by email. (If not received within 12 hours, please contact us. Note: don't forget to check your spam.)
CIMA BA3 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Accounting Principles, Concepts and Regulations | 10% | - Elements of financial statements - Conceptual and regulatory framework - Nature and objective of financial accounting - Accounting standards and principles |
| Recording Accounting Transactions | 50% | - Double-entry bookkeeping and ledger accounts - Reconciliations (bank, receivables, payables) - Sources of records and books of prime entry - Correction of errors and control accounts - Accounting for assets, liabilities, equity and expenses |
| Analysis of Financial Statements | 10% | - Interpretation using accounting ratios - Limitations of financial statements - Liquidity, profitability and solvency analysis |
| Preparation of Accounts for Single Entities | 30% | - Adjusting entries and trial balance - Preparation of simple cash flow statement - Preparation of statement of financial position - Manufacturing and inventory accounting - Preparation of income statement |
CIMA Fundamentals of Financial Accounting Sample Questions:
Question 1
Refer to the Exhibit.
A company that is VAT-registered has the following transactions for the month of March.
All purchases were in respect of goods for resale and all items were subject to VAT at 17.5%.
Opening inventory was $16,200 and closing inventory was $18,400.
The movement on the VAT account for the period was:
A. $13,125 credit
B. $13,125 debit
C. $15,422 credit
D. $15,422 debit
Question 2
One of the main responsibilities of internal auditors is to check the operational systems within their organization to establish whether the system's internal controls are sufficient and in full operation.
Which THREE of the following are examples of internal controls?
A. Accounting codes
B. Filing
C. Documentation
D. Authorization and approval
E. Physical
F. Segregation of duties
Question 3
Refer to the Exhibit.
What is the wages expense for the income statement for month 1?
A. $4,428
B. $3,808
C. $6,966
D. $6,236
Question 4
Which of the following is an example of a transaction that affects profit, but does not affect cash?
A. Purchase of raw materials
B. Cost of electricity consumed in the period
C. Profit and loss on disposal of a non-current asset
D. Interest on bank loans
Question 5
Accounting records should be kept by all businesses for many reasons.
Which THREE of the following are reasons for keeping accounting records?
A. To aid the application of bank loans
B. In case of potential takeovers
C. Indicates how successfully managers are performing
D. To reassure employees
E. Provides information about the resources and activities of a business
F. Aids the efficient running of a business
Solutions:
| Question 1 Answer: A | Question 2 Answer: D,E,F | Question 3 Answer: C | Question 4 Answer: C | Question 5 Answer: C,E,F |
