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Are you ready to take the Fundamentals of financial accounting? To learn BA3 exam questions, smart security solutions, and move IT forward, you need the CIMA BA3 Certification. Whether you're making security rules for the whole company or working on hard problems, CIMA makes sure you're ready for anything. Crack4sure offers study materials and practice problems covering the exam syllabus for CIMA Courses, including Fundamentals of financial accounting. Check for daily deals to get products that can help you pass.

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  • Exam Name: Fundamentals of financial accounting
  • Last Update: 30-Nov-2025
  • Questions and Answers: 393
  • Single Choice: 288 Q&A's
  • Multiple Choice: 51 Q&A's
  • Hotspot: 1 Q&A's
  • Drag Drop: 3 Q&A's

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Questions came word by
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BA3 Questions and Answers

Question # 1

GG has the following statement of profit or loss extract for the year ended 31 December 20X3

BA3 question answer

What is the interest cover for GG for the year ended 31 December 20X3?

2.8 times

4.0 times.

4.5 times

3.5 times

Question # 2

Refer to the Exhibit.

BA3 question answer

The sales day book for the last month, appeared as follows:

BA3 question answer

The entries which should be made in the ledger accounts are:

The answer is:

A.

Option A

B.

Option B

C.

Option C

D.

Option D

Question # 3

The valuation of inventory in a manufacturing company will consist of:

A.

Direct material and direct labor only

B.

Direct material, direct labor and direct expenses only

C.

All direct costs plus a share of production overheads

D.

All direct costs plus a share of production and non-production overheads

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