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Our company knows that time is precious especially for those who are preparing for CIMA BA3 exam, just like the old saying goes "Time flies like an arrow, and time lost never returns." We have tried our best to provide our customers the fastest delivery. We can ensure you that you will receive our BA3 practice exam materials within 5 to 10 minutes after payment, this marks the fastest delivery speed in this field. Therefore, you will have more time to prepare for the BA3 actual exam. Our operation system will send the BA3 best questions to the e-mail address you used for payment, and all you need to do is just waiting for a while then check your mailbox.

Only need to practice for 20 to 30 hours

You will get to know the valuable exam tips and the latest question types in our BA3 certification training files, and there are special explanations for some difficult questions, which can help you to have a better understanding of the difficult questions. All of the questions we listed in our BA3 practice exam materials are the key points for the IT exam, and there is no doubt that you can practice all of BA3 best questions within 20 to 30 hours, even though the time you spend on it is very short, however the contents you have practiced are the quintessence for the IT exam. And of course, if you still have any misgivings, you can practice our BA3 certification training files again and again, which may help you to get the highest score in the IT exam.

Simulate the real exam

We provide different versions of BA3 practice exam materials for our customers, among which the software version can stimulate the real exam for you but it only can be used in the windows operation system. It tries to simulate the BA3 best questions for our customers to learn and test at the same time and it has been proved to be good environment for IT workers to find deficiencies of their knowledge in the course of stimulation.

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There is no doubt that the IT examination plays an essential role in the IT field. On the one hand, there is no denying that the BA3 practice exam materials provides us with a convenient and efficient way to measure IT workers' knowledge and ability(BA3 best questions). On the other hand, up to now, no other methods have been discovered to replace the examination. That is to say, the IT examination is still regarded as the only reliable and feasible method which we can take (BA3 certification training), and other methods are too time- consuming and therefore they are infeasible, thus it is inevitable for IT workers to take part in the IT exam. However, how to pass the CIMA BA3 exam has become a big challenge for many people and if you are one of those who are worried, congratulations, you have clicked into the right place--BA3 practice exam materials. Our company is committed to help you pass exam and get the IT certification easily. Our company has carried out cooperation with a lot of top IT experts in many countries to compile the BA3 best questions for IT workers and our exam preparation are famous for their high quality and favorable prices. The shining points of our BA3 certification training files are as follows.

CIMA Fundamentals of Financial Accounting Sample Questions:

1. Which of the following are possible reason for a credit balance on the sales ledger account of a customer?
(a) A contra entry between the sales ledger and the purchase ledger has been carried out for an amount in excess of the sales ledger balance (b) A customer has returned goods subsequent to making payment for them (c) A credit note has been issued in error (d) A bad debt written off has subsequently been paid

A) (b), (c) and (d) only
B) All of the above - (a), (b), (c) and (d)
C) (a) and (c) only
D) (a) and (b) only

2. Accounting codes have proven to be very useful when recording business transactions.
Which THREE of the following does a coding system help to do?

A) Combine roles for the receivables and payables ledger
B) Reduce time taken to analyze transaction
C) Reduce the number of transactions recorded
D) Improve the quality of reports
E) Extract balances for suppliers and customers
F) Take away the need for books of prime entry

3. Accountant P debited wages with £1,000 instead of £1,500, but credited sales with £1,500 instead of £2,000.
Which of the following kind of bookkeeping mistakes is this?

A) Reversal of entries
B) Error of principle
C) Compensation of errors
D) Error of original entry

4. Refer to the Exhibit.

The following information is available relating to the non-current assets of Company X:
Non-current assets that had originally cost $225,000 and had a carrying value of $105,000 were sold during the year.
The figure for purchases of non-current assets to be shown in the statement of cash flows will be, to the nearest $1,000:

5. Which of the following represent items of income for a business?

A) Revenue, bank interest & bad debts
B) Revenue, discount received & bank interest
C) Discount received, revenue & carriage outwards
D) Discount allowed, bank interest & revenue

Solutions: