New Year Special 75% Discount offer - Ends in 0d 00h 00m 00s - Coupon code: 75brite

CIMA Updated BA3 Exam Questions and Answers by bowie

Page: 7 / 14

CIMA BA3 Exam Overview :

Exam Name: Fundamentals of financial accounting
Exam Code: BA3 Dumps
Vendor: CIMA Certification: CIMA Certificate
Questions: 393 Q&A's Shared By: bowie
Question 28

Complete the formula for depreciation of a revalued asset.

Place the relevant labels in the correct positions below.

Questions 28

Options:

Discussion
Esmae
I highly recommend Cramkey Dumps to anyone preparing for the certification exam.
Mollie Dec 18, 2025
Absolutely. They really make it easier to study and retain all the important information. I'm so glad I found Cramkey Dumps.
Victoria
Hey, guess what? I passed the certification exam! I couldn't have done it without Cramkey Dumps.
Isabel Dec 28, 2025
Same here! I was so surprised when I saw that almost all the questions on the exam were exactly what I found in their study materials.
Melody
My experience with Cramkey was great! I was surprised to see that many of the questions in my exam appeared in the Cramkey dumps.
Colby Dec 6, 2025
Yes, In fact, I got a score of above 85%. And I attribute a lot of my success to Cramkey's dumps.
Nylah
I've been looking for good study material for my upcoming certification exam. Need help.
Dolly Dec 5, 2025
Then you should definitely give Cramkey Dumps a try. They have a huge database of questions and answers, making it easy to study and prepare for the exam. And the best part is, you can be sure the information is accurate and relevant.
Question 29

The role of the internal auditors is primarily to:

Options:

A.

Prepare the financial accounts

B.

Support the work of the external auditors by carrying out specific checks on the accuracy of the accounting system

C.

Reduce the fees charged by the external auditors by carrying out some of their duties at a lower cost, thereby improving profits

D.

Report to shareholders on the accuracy of the accounting system

Discussion
Question 30

Company X wants to find the total of all the transactions from its sales account. Where should Company Xlook?

Options:

A.

Sales control account

B.

Sales ledger

C.

Memorandum account

Discussion
Question 31

ABC produces accounts to the year ended 31 December annually Extracts from the most recent financial statements are.

Questions 31

Which of the following ratios is a liquidity ratio?

Options:

A.

Debt/Equity x 100%

B.

Operating profit/Capital employed x 100%

C.

Revenue/Capital employed

D.

Current assets/Current liabilities

Discussion
Page: 7 / 14

BA3
PDF

$49.75  $199

BA3 Testing Engine

$56.25  $225

BA3 PDF + Testing Engine

$62.25  $249