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

CIMA Updated BA3 Exam Questions and Answers by henri

Page: 2 / 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: henri
Question 8

Non-current assets can be divided between intangible and tangible assets.

Which THREE of the following are intangible assets?

Options:

A.

Research and development

B.

Buildings

C.

Plant

D.

Goodwill

E.

Patent

F.

Land

Discussion
Question 9

A company's financial statements show a gross profit of $15 million. A major error in the inventory value system has been discovered resulting in an overstatement on opening inventory of $1.2 million and an understatement in closing inventory of $1.5 million.

What is the correct gross profit figure for the period?

Options:

A.

$17.7 million

B.

$15.3 million

C.

$14.7 million

D.

$12.3 million

Discussion
Question 10

Accounting codes are often used within a business.

Which of the following would describe the reason for this?

Options:

A.

To ensure all transaction are listed in a logical order

B.

To ensure transactions are recorded in date order

C.

To group like transactions to generate useful information

D.

To group transactions on the same date

Discussion
Question 11

Refer to the exhibit.

Questions 11

The following information is available in respect of two companies that operate in the same market sector:

Which one of the following statements most accurately describes the companies' relative position?

Options:

A.

Company A has the shortest working capital cycle and the best control on both inventories and payables.

B.

Company B has the shortest working capital cycle and the best control on both inventories and payables.

C.

Company A has the shortest working capital cycle and the best control on inventories.

D.

Company B has the shortest working capital cycle and the best control on payables and receivables.

Discussion
Esmae
I highly recommend Cramkey Dumps to anyone preparing for the certification exam.
Mollie Jun 25, 2026
Absolutely. They really make it easier to study and retain all the important information. I'm so glad I found Cramkey Dumps.
Ayra
How these dumps are necessary for passing the certification exam?
Damian Jun 15, 2026
They give you a competitive edge and help you prepare better.
Sam
Can I get help from these dumps and their support team for preparing my exam?
Audrey Jun 8, 2026
Definitely, you won't regret it. They've helped so many people pass their exams and I'm sure they'll help you too. Good luck with your studies!
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 Jun 13, 2026
Yes, In fact, I got a score of above 85%. And I attribute a lot of my success to Cramkey's dumps.
Amy
I passed my exam and found your dumps 100% relevant to the actual exam.
Lacey Jun 27, 2026
Yeah, definitely. I experienced the same.
Page: 2 / 14

BA3
PDF

$69.65  $199

BA3 Testing Engine

$78.75  $225

BA3 PDF + Testing Engine

$87.15  $249