Spring Sale Limited Time 65% Discount Offer - Ends in 0d 00h 00m 00s - Coupon code: get65

CIMA Updated BA3 Exam Questions and Answers by malak

Page: 9 / 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: malak
Question 36

Company H receives a 10% discount on its order from supplier GD. Which ONE of the following does the discounted amount count as for Company H?

Options:

A.

Revenue

B.

Profit

C.

Income

D.

Capital

Discussion
Question 37

The total of the debit column of a trial balance is $800 bigger than the credit column.

Which of the following is the entry recorded in the suspense account?

Options:

A.

$800 Debit

B.

$1,600 Debit

C.

$1,600 Credit

D.

$800 Credit

Discussion
Ernest
That's amazing. I think I'm going to give Cramkey Dumps a try for my next exam. Thanks for telling me about them! CramKey admin please share more questions……You guys are amazing.
Nate Mar 8, 2026
I failed last week, I never know this site , but amazed to see all these questions were in my exam week before. I feel bad now, why I didn’t bother this site. Thanks Cramkey, Excellent Job.
Georgina
I used Cramkey Dumps to prepare for my recent exam and I have to say, they were a huge help.
Corey Mar 16, 2026
Really? How did they help you? I know these are the same questions appears in exam. I will give my try. But tell me if they also help in some training?
Billy
It was like deja vu! I was confident going into the exam because I had already seen those questions before.
Vincent Mar 18, 2026
Definitely. And the best part is, I passed! I feel like all that hard work and preparation paid off. Cramkey is the best resource for all students!!!
Faye
Yayyyy. I passed my exam. I think all students give these dumps a try.
Emmeline Mar 4, 2026
Definitely! I have no doubt new students will find them to be just as helpful as I did.
Syeda
I passed, Thank you Cramkey for your precious Dumps.
Stella Mar 17, 2026
That's great. I think I'll give Cramkey Dumps a try.
Question 38

Refer to the exhibit.

Questions 38

The following extracts from the statement of financial position and income statement for Company S are available:

Included in operating profit was depreciation of $120,000 and a loss on disposal of non-current assets of $48,000.

The cash generated from operations for year 2 would be:

Options:

A.

$1,092,000

B.

$972,000

C.

$1,068,000

D.

$876,000

Discussion
Question 39

Which of the following represent liabilities of a business?

Options:

A.

Accruals, bank overdraft & receivables

B.

Profit, discount allowed & payables

C.

Loan stock(debentures), provisions & accruals

D.

Share capital, provisions & discount received

Discussion
Page: 9 / 14

BA3
PDF

$69.65  $199

BA3 Testing Engine

$78.75  $225

BA3 PDF + Testing Engine

$87.15  $249