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CIMA BA3 Exam With Confidence Using Practice Dumps

Exam Code:
BA3
Exam Name:
Fundamentals of Financial Accounting
Certification:
Vendor:
Questions:
393
Last Updated:
Apr 4, 2025
Exam Status:
Stable
CIMA BA3

BA3: CIMA Certificate Exam 2025 Study Guide Pdf and Test Engine

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Fundamentals of Financial Accounting Questions and Answers

Question 1

Which one of the following best describes the stewardship function?

Options:

A.

Maximizing profits

B.

Ensuring the recording, controlling and safeguarding of assets

C.

Managing cash

D.

Carrying out an external audit

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Question 2

Which TWO of the following are treated as statutory deductions from an employee's gross salary?

Options:

A.

Employer pension contributions D Income tax

B.

Employee social club contributions

C.

Employee pension contributions

D.

Employer social security contributions

Question 3

Refer to the exhibit.

A suspense account shows a credit balance of $230 which has arisen because of the recording of a gas bill twice in the gas account.

In order to correct the error, which one of the following journal entries is required?

The correct journal entry is

Options:

A.

A

B.

B

C.

C

D.

D