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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. For financial reporting purposes, stock should be valued at:

A) Higher of cost and net present value
B) Lower of cost and net present value
C) Lower of cost and net realizable value
D) Higher of cost and net realizable value

2. Which THREE of the below are possible reasons for an entity's capital amount to change?

A) Drawings
B) Depreciation of non-current assets
C) New or withdrawn capital
D) Net profit/loss

3. Refer to the Exhibit.

A company had previously written off one of their receivables that had been declared bankrupt. The administrators of the bankruptcy have now sent a cheque to the company for the full amount originally outstanding. The company now needs to record this receipt.
Which of the following is the correct double entry?

A) B
B) D
C) A
D) C

4. Which of the following transactions would be classified as a revenue transaction?

A) Purchase of plant and machinery
B) Payments made to trade payables
C) Issue of share capital
D) Purchase of inventory for resale

5. Under the normal convention of accounting, assets are shown in the balance sheet at:

A) Their cost value
B) The current cost to the firm of replacing them
C) Their current market value
D) Their economic value to the firm

Solutions: