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CIMA BA3 Exam With Confidence Using Practice Dumps

Exam Code:
BA3
Exam Name:
Fundamentals of Financial Accounting
Certification:
CIMA Certificate
Vendor:
CIMA
Questions:
393
Last Updated:
Apr 3, 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

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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

Before lending to an entity, which TWO of the following pieces of information would a potential lender want to consider?

Options:

A.

Past tax payments made by the entity

B.

Social policies of the entity

C.

Dividend policy of the entity

D.

Ability of the entity to meet interest payments

E.

Long term business plans of the entity

Question 3

STU has an accounting period end of 31 December 20X8 During the year STU paid $4,800 for business insurance to cover the year to 30 June 20X9 The amount paid for business insurance for 30 June 20X8 was $4,500.

What is the insurance expense to be recognized in the statement of profit or loss of STU for the year ended 31 December 20X8? Give your answer to the nearest $

Options:

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