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 26, 2025

Exam Status:

Stable

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

A company has total equity of $350,000 and a 5% debenture of $150,000. The net profit before interest for the period was $60,000.

The return on equity is

Options:

12%

17.14%

15%

10.5%

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Question 2

Refer to the Exhibit.

A company that is VAT-registered has the following transactions for the month of March.

All purchases were in respect of goods for resale and all items were subject to VAT at 17.5%.

Opening inventory was $16,200 and closing inventory was $18,400.

The movement on the VAT account for the period was:

Options:

$13,125 debit

$13,125 credit

$15,422 debit

$15,422 credit

Question 3

A company which is VAT-registered receives an invoice for goods purchased for resale totaling $2,585 from a supplier that is not VAT-registered. VAT is at the rate of 17.5%.

The correct entry to record the invoice is: