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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.

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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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CIMA Fundamentals of Financial Accounting Sample Questions:

1. After calculating your company's profit for the year, you discover that:
(a) A non-current asset costing £2,000 has been included in the purchases account; the asset has not been included in the closing inventory figure; nor has it been depreciated by the normal 25% per annum (b) Closing inventory of raw materials, costing £500, have been treated as closing inventory of stationery.
These two errors have had the effect of.

A) Understating gross profit by £2,000 and understating net profit by £2,500
B) Understating both gross profit and net profit by £1,500
C) Understating gross profit by £2,500 and understating net profit by £1,500
D) Understating both gross profit and net profit by £2,500

2. FY owns bakery T.
Which of the following are examples of FY's liabilities?

A) Business loan
B) Shop building itself
C) Mortgage on bakery shop
D) Standing order with flour supplier
E) Regular bread order fulfilled for local school
F) Ovens

3. Which one of the following would not be considered one of the roles of a Financial Accountant?

A) Preparation of annual budgets
B) Reconciliation of ledger accounts
C) Preparation of statement of cash flows
D) Recording of financial transactions

4. A liability may best be defined as:

A) The amount of money withdrawn from the business by the owners
B) An obligation to transfer economic benefits as a result of past transactions or events
C) A resource which may be used to derive income in the future
D) A person or entity owing money to the business

5. 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:

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