Amazon
Avaya
Cisco
CompTIA
CrowdStrike
EC-Council
EXIN
Fortinet
Google
ISC
ISC2
ITIL
Juniper
Microsoft
NVIDIA
Okta
Palo Alto Networks
Salesforce
All Vendors
  1. Home
  2. CIMA
  3. BA3 - Fundamentals of Financial Accounting

CIMA BA3 - Fundamentals of Financial Accounting Exam (page: 3)
CIMA BA3 - Fundamentals of Financial Accounting
Updated on: 07-Feb-2026

Viewing Page 3 of 80
BA3 - Fundamentals of Financial Accounting PDF 393 Questions

CORRECT TEXT

GG has the following statement of profit or loss extract for the year ended 31 December 20X3



What is the interest cover for GG for the year ended 31 December 20X3?

  1. 8 times
  2. 0 times.
  3. 5 times
  4. 5 times

Answer(s): B



AB sold a machine for $15,000 The machine had originally cost $160,000 and al the dale of disposal had a carrying value of $26,000.

The journal entry lo record this disposal is:

A)



B)



C)



D)

  1. Option A
  2. Option B
  3. Option C
  4. Option D

Answer(s): A



Different users have different needs from financial information. One of which is to assess how effectively management is performing and how much profit will be available to be distributed.

Which of the following users will have this need for information?

  1. Managers
  2. Suppliers
  3. Lenders
  4. Shareholders

Answer(s): D



CORRECT TEXT
A company has profit before tax and dividends of $500000. The share capital consists of 1000000 ordinary shares of $1 each and 100000 10% preference shares of 50p each.

A 10p dividend was declared on ordinary shares.

Assuming there was no tax liability for the period, profit retained for the period was

  1. See Explanation section for answer.

Answer(s): A

Explanation:

CORRECT TEXT IS: $395001



CORRECT TEXT

BCD has the following balances for the year ended 31 December 20X8:



What is the trade payables balance of BCD at 31 December 20X8? Give your answer to the nearest $"000.

  1. See Explanation section for answer.

Answer(s): A

Explanation:

CORRECT TEXT IS: $380



Viewing Page 3 of 80



Share your comments for CIMA BA3 - Fundamentals of Financial Accounting exam with other users:

Manasa 12/5/2023 3:15:00 AM

are these really financial cloud questions and answers, seems these are basic admin question and answers
Anonymous


Not Robot 5/14/2023 5:33:00 PM

are these comments real
Anonymous


kriah 9/4/2023 10:44:00 PM

please upload the latest dumps
UNITED STATES


ed 12/17/2023 1:41:00 PM

a company runs its workloads on premises. the company wants to forecast the cost of running a large application on aws. which aws service or tool can the company use to obtain this information? pricing calculator ... the aws pricing calculator is primarily used for estimating future costs
UNITED STATES


Muru 12/29/2023 10:23:00 AM

looks interesting
Anonymous


Tech Lady 10/17/2023 12:36:00 PM

thanks! that’s amazing
Anonymous


Mike 8/20/2023 5:12:00 PM

the exam dumps are helping me get a solid foundation on the practical techniques and practices needed to be successful in the auditing world.
UNITED STATES


Nobody 9/18/2023 6:35:00 PM

q 14 should be dmz sever1 and notepad.exe why does note pad have a 443 connection
Anonymous


Muhammad Rawish Siddiqui 12/4/2023 12:17:00 PM

question # 108, correct answers are business growth and risk reduction.
SAUDI ARABIA


Emmah 7/29/2023 9:59:00 AM

are these valid chfi questions
KENYA


Mort 10/19/2023 7:09:00 PM

question: 162 should be dlp (b)
EUROPEAN UNION


Eknath 10/4/2023 1:21:00 AM

good exam questions
INDIA


Nizam 6/16/2023 7:29:00 AM

I have to say this is really close to real exam. Passed my exam with this.
EUROPEAN UNION


poran 11/20/2023 4:43:00 AM

good analytics question
Anonymous


Antony 11/23/2023 11:36:00 AM

this looks accurate
INDIA


Ethan 8/23/2023 12:52:00 AM

question 46, the answer should be data "virtualization" (not visualization).
Anonymous


nSiva 9/22/2023 5:58:00 AM

its useful.
UNITED STATES


Ranveer 7/26/2023 7:26:00 PM

Pass this exam 3 days ago. The PDF version and the Xengine App is quite useful.
SOUTH AFRICA


Sanjay 8/15/2023 10:22:00 AM

informative for me.
UNITED STATES


Tom 12/12/2023 8:53:00 PM

question 134s answer shoule be "dlp"
JAPAN


Alex 11/7/2023 11:02:00 AM

in 72 the answer must be [sys_user_has_role] table.
Anonymous


Finn 5/4/2023 10:21:00 PM

i appreciated the mix of multiple-choice and short answer questions. i passed my exam this morning.
IRLAND


AJ 7/13/2023 8:33:00 AM

great to find this website, thanks
UNITED ARAB EMIRATES


Curtis Nakawaki 6/29/2023 9:11:00 PM

examination questions seem to be relevant.
UNITED STATES


Umashankar Sharma 10/22/2023 9:39:00 AM

planning to take psm test
Anonymous


ED SHAW 7/31/2023 10:34:00 AM

please allow to download
UNITED STATES


AD 7/22/2023 11:29:00 AM

please provide dumps
UNITED STATES


Ayyjayy 11/6/2023 7:29:00 AM

is the answer to question 15 correct ? i feel like the answer should be b
BAHRAIN


Blessious Phiri 8/12/2023 11:56:00 AM

its getting more technical
Anonymous


Jeanine J 7/11/2023 3:04:00 PM

i think these questions are what i need.
UNITED STATES


Aderonke 10/23/2023 2:13:00 PM

helpful assessment
UNITED KINGDOM


Tom 1/5/2024 2:32:00 AM

i am confused about the answers to the questions. do you know if the answers are correct?
KOREA REPUBLIC OF


Vinit N. 8/28/2023 2:33:00 AM

hi, please make the dumps available for my upcoming examination.
UNITED STATES


Sanyog Deshpande 9/14/2023 7:05:00 AM

good practice
UNITED STATES