Free Demo
The most effective and smartest way to pass exam
After you received our BA3 exam pdf, you just need to take one or two days to practice our BA3 valid dumps and remember the test answers in accordance with BA3 exam questions. If you do these well, passing exam is absolute.
Exam simulation of online test engine
Online version brings users a new experience that you can feel the atmosphere of real BA3 exam tests. It makes exam preparation process smooth and can support Windows/Mac/Android/iOS operating systems, which allow you to practice valid BA3 exam questions and review your BA3 valid vce at any electronic equipment. It has no limitation of the number you installed. So you can prepare your BA3 dumps without limit of time and location. Online version perfectly suit to IT workers.
No Help, Full Refund
We promise you full refund if you failed BA3 exam tests with our dumps. Or you can choose to wait the updating or free change to other dumps if you have other test.
Instant Download BA3 Free Dumps: 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.)
One-year free updating
Once you make payment for our BA3 pdf, you will have access to the free update your BA3 valid vce one-year. If there are latest versions released, we will send it to your email immediately. You just need to check your mailbox.
Our website has a long history of providing CIMA BA3 exam tests materials. It has been a long time in certified IT industry with well-known position and visibility. Our BA3 dumps contain BA3 exam questions and test answers, which written by our experienced IT experts who explore the information about BA3 practice exam through their knowledge and experience. You not only can get the latest BA3 exam pdf in our website, but also enjoy comprehensive service when you purchase. If you want to participate in the CIMA Certificate BA3 exam tests, select our BA3 ValidExam pdf is unquestionable choice.
Our expert team has developed a latest short-term effective training scheme for CIMA BA3 practice exam, which is a 20 hours of training of BA3 exam pdf for candidates. After training you not only can quickly master the knowledge of BA3 valid vce, bust also consolidates your ability of preparing BA3 valid dumps. So they can easily pass BA3 exam tests and it is much more cost-effective for them than those who spend lots of time and energy to prepare for BA3 exam questions.
Our valid BA3 exam questions are proved to be effective by some candidates who have passed BA3 Fundamentals of Financial Accounting practice exam. Our BA3 exam pdf materials are almost same with real exam paper. Besides, in order to make you to get the most suitable method to review your BA3 valid dumps, we provide three versions of the BA3 ValidExam pdf materials: PDF, online version, and test engine. We believe that there is always a way to help your BA3 practice exam. And each version has latest BA3 exam questions materials for your free download.
CIMA BA3 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Analysis of Financial Statements | 10% | - Calculate basic financial ratios - Interpret accounting ratios and performance |
| Topic 2: Accounting Principles, Concepts and Regulations | 10% | - Principles and concepts of financial accounting - Regulatory and conceptual framework |
| Topic 3: Recording Accounting Transactions | 50% | - Prepare accounting records - Record transactions using double-entry bookkeeping - Reconciliations and control accounts |
| Topic 4: Preparation of Accounts for Single Entities | 30% | - Adjustments and inventory/cost of sales entries - Prepare financial statements from trial balance |
CIMA Fundamentals of Financial Accounting Sample Questions:
Question 1
At 1 June 20X9 XY has opening inventory of 80 units at a cost of $7.60 each XY purchases the following units during the month of June:
During June 20X9, XY sold 250 units at a price of $15.00 each XY uses the first in. first out (FIFO) method of inventory valuation What is the value of XYs closing inventory at 30 June 20X9? Give your answer to the nearest $.
Question 2
ABC manufactures vehicle engines and purchases components from a supplier Each engine requires one component costing $10 each ABC's supplier otters a 5% volume discount which has always been taken, this reduces the cost to $9.50 each. However, ABC has recorded the cost as $10 throughout the accounting system Once the correct price is recorded, what will be the effect on the factory costs incurred and the gross profit margin (GP%)?
A)
B)
C)
D)
A. Option B
B. Option D
C. Option C
D. Option A
Question 3
An invoice for stationery has been debited and credited to the correct accounts but has been duplicated.
This would result in:
A. An overstatement of profit and an understatement of current liabilities
B. An overstatement of profit and an overstatement of current liabilities
C. An understatement of profit and an understatement of current liabilities
D. An understatement of profit and an overstatement of current liabilities
Question 4
A company had a gross profit margin of 40%. Sales for the period were $280,000 and opening and closing inventories were $18,000 and $16,000 respectively.
Purchases for the period were therefore
A. $110,000
B. $166,000
C. $114,000
D. $170,000
Question 5
Which FOUR of the following should be categorised as a DEBIT (DR) when filling out a T-account?
A. Increase in capital
B. Increase in assets
C. Increase in income
D. Increase in drawings
E. Increase in liabilities
F. Decrease in liabilities
G. Increase in expenses
H. Decrease in assets
Solutions:
| Question 1 Answer: Only visible for members | Question 2 Answer: B | Question 3 Answer: D | Question 4 Answer: B | Question 5 Answer: B,D,F,G |
