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CIMA Fundamentals of Financial Accounting - BA3 dump torrent

Updated: Jun 24, 2026

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BA3 Guide Torrent
  • Exam Code: BA3
  • Exam Name: Fundamentals of Financial Accounting

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CIMA Fundamentals of Financial Accounting Sample Questions:

1. Refer to the Exhibit.

The following information is available for the period for AC Limited, a manufacturing company:
The factory cost of goods completed for the period was

A) $228,000
B) $230,000
C) $232,000
D) $229,000


2. The statement of cash flow is a primary statement.
Which of the following gives the best description of the information provided to users by a statement of cash flow?

A) Financial position
B) Financial performance
C) Liquidity, viability and adaptability
D) Going concern status


3. Refer to the Exhibit.

From the following information, calculate the value of sales for the period:
Value of sales is


4. Which one of the following statements is true?

A) Internal auditors are employed by the management
B) External auditors are employed by the management
C) External auditors are employed by the stakeholders
D) Internal auditors are employed by the stakeholders


5. Refer to the Exhibit.

A business writes a cheque using its overdraft balance to purchase new display shelving for its showroom Which of the following is the dual effect?

A) B
B) D
C) A
D) C


Solutions:

Question # 1
Answer: C
Question # 2
Answer: C
Question # 3
Answer: Only visible for members
Question # 4
Answer: A
Question # 5
Answer: C

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