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Updated: Sep 10, 2026
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CIMA BA3 Exam Overview:
| Certification Vendor: | CIMA (Chartered Institute of Management Accountants) |
|---|---|
| Exam Name: | Fundamentals of Financial Accounting |
| Exam Number: | BA3 |
| Exam Format: | Drag and Drop, Multiple Response, Multiple Choice, Number Entry, Computer-based Objective Test, Hot Spot |
| Real Exam Qty: | 60 |
| Related Certifications: | BA2 Fundamentals of Management Accounting BA1 Fundamentals of Business Economics CGMA Designation BA4 Fundamentals of Ethics, Corporate Governance and Business Law CIMA Professional Qualification |
| Passing Score: | 100 out of 150 scaled score (~67%) |
| Certificate Validity Period: | No fixed expiry; valid for progression to CIMA Professional Qualification |
| Exam Price: | Approx £95–£115 / $120–$145 USD (varies by region) |
| Exam Duration: | 120 minutes |
| Available Languages: | English |
| Recommended Training: | CIMA Official Study Materials CIMA Approved Learning Partners |
| Exam Registration: | CIMA Official Registration Pearson VUE Booking |
| Sample Questions: | CIMA BA3 Sample Questions |
| Exam Way: | On-demand computer-based test; available at Pearson VUE test centres or online remote proctoring |
| Pre Condition: | No formal prerequisites; minimum age 16, basic English and mathematics proficiency required |
| Official Syllabus URL: | https://www.cimaglobal.com/Study-with-us/Exams-and-assessments/Certificate/BA3/ |
CIMA BA3 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Topic 1: Analysis of Financial Statements | 10% | - Liquidity, profitability and solvency analysis - Limitations of financial statements - Interpretation using accounting ratios |
| Topic 2: Accounting Principles, Concepts and Regulations | 10% | - Conceptual and regulatory framework - Nature and objective of financial accounting - Elements of financial statements - Accounting standards and principles |
| Topic 3: Preparation of Accounts for Single Entities | 30% | - Preparation of income statement - Adjusting entries and trial balance - Preparation of simple cash flow statement - Preparation of statement of financial position - Manufacturing and inventory accounting |
| Topic 4: Recording Accounting Transactions | 50% | - Double-entry bookkeeping and ledger accounts - Sources of records and books of prime entry - Reconciliations (bank, receivables, payables) - Correction of errors and control accounts - Accounting for assets, liabilities, equity and expenses |
CIMA Fundamentals of Financial Accounting Sample Questions:
The record of how the profit or loss of a company has been allocated to distributions and reserves is found in the:
- A. Capital account
- B. Reserves account
- C. Retained profit account
- D. Appropriation account
Correct Answer: D 🗳️
Which THREE of the below are possible reasons for an entity's capital amount to change?
- A. Net profit/loss
- B. Depreciation of non-current assets
- C. New or withdrawn capital
- D. Drawings
Correct Answer: A,C,D 🗳️
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. $32,000
- B. $20,000
- C. $6,000
- D. $26,000
Correct Answer: A 🗳️
Refer to the Exhibit.
Your firm has the following manufacturing figures:
Closing work in progress is
Correct Answer:
$8699
AB sells two products ,X and Y.
The following information was available at AB's year-end, 31 December 20X6:
At 31 December 20X6 AB held 800 units of Product X and 400 units of Product Y What is the value that will be included in inventories in AB's statement of financial position as at 31 December
20X6?
- A. $120,000
- B. $118,000
- C. $138,000
- D. 5134,000
Correct Answer: B 🗳️
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