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Last Updated: Sep 13, 2026
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CIMA BA3 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Recording Accounting Transactions | 50% | - Reconciliations (bank, receivables, payables) - Correction of errors and control accounts - Double-entry bookkeeping and ledger accounts - Sources of records and books of prime entry - Accounting for assets, liabilities, equity and expenses |
| Preparation of Accounts for Single Entities | 30% | - Manufacturing and inventory accounting - Preparation of statement of financial position - Preparation of income statement - Preparation of simple cash flow statement - Adjusting entries and trial balance |
| Analysis of Financial Statements | 10% | - Interpretation using accounting ratios - Limitations of financial statements - Liquidity, profitability and solvency analysis |
| Accounting Principles, Concepts and Regulations | 10% | - Nature and objective of financial accounting - Elements of financial statements - Accounting standards and principles - Conceptual and regulatory framework |
CIMA Fundamentals of Financial Accounting Sample Questions:
Refer to the exhibit.
A company has the following transactions for the month of April:
Closing inventory at the end of the period was $26,000 and gross profit was $90,000. The opening inventory was therefore:
- A. $26,000
- B. $6,000
- C. $20,000
- D. $32,000
Correct Answer: D 🗳️
Which of the following transactions affects profit but does not affect cash?
- A. Issue of share capital
- B. Purchase of non-current assets
- C. Sales of goods on credit
- D. Payments to trade payables
Correct Answer: C 🗳️
What is the balance of the trading account?
- A. The gross profit
- B. The closing inventories total
- C. The revenue value
- D. The total income
Correct Answer: A 🗳️
Which one of the following does not apply when the historical cost convention is being followed?
- A. Non-current assets should be depreciated over their estimated useful life
- B. Non-purchased goodwill should not be capitalized
- C. Inventory should be valued at the lower of cost and net realizable value
- D. All assets should be valued at their historical cost
Correct Answer: D 🗳️
The reducing balance method of depreciating fixed assets is more appropriate than the straight line method when:
- A. The asset is expected to decrease in value less in later years than in the early years of its life
- B. The expected life of the asset is short
- C. The asset is expected to decrease in value by a fixed percentage of cost each year
- D. The asset is expected to decrease in value more in later years than in the early years of its life
Correct Answer: A 🗳️
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