Important CIMAPRA17-BA3-1 Exam Questions
CIMA BA3 - Fundamentals of Financial Accounting CIMAPRA17-BA3-1 Exam
Attempt the CIMA Certificate in Business Accounting practice test and solve real exam-like CIMAPRA17-BA3-1 questions to prepare efficiently and increase your chances of success. Our CIMAPRA17-BA3-1 practice questions match the actual BA3 - Fundamentals of Financial Accounting exam format, helping you enhance confidence and improve performance. With our CIMAPRA17-BA3-1 practice exam software, you can analyze your performance, identify weak areas, and work on them effectively to boost your final CIMA Certificate in Business Accounting exam score.
| Vendor: | CIMA |
|---|---|
| Exam Name: | BA3 - Fundamentals of Financial Accounting |
| Registration Code: | CIMAPRA17-BA3-1 |
| Related Certification: | CIMA Certificate in Business Accounting Certification |
| Exam Audience: |
Total Questions
393
Last Updated
13-07-2026
Exam Duration
120 MINUTES
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GET FULL PDFQuestion: 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
Question: 2
Refer to the exhibit.
The following information is available for a company:
The company has declared an ordinary dividend of $0.05 per share.
What is the total dividend payment to be made by the company?
Question: 3
Which ONE of the following is a possible explanation for a debit balance on the purchase ledger account of a supplier?
(i) An invoice has been posted twice
(ii) A credit note has been posted twice
(iii) A payment has been recorded against the wrong supplier account
(iv) A payment has been posted twice
(v) A contra was posted to the supplier account but not the customer account
(vi) Goods returned had been posted to the wrong supplier account
Question: 4
Which of the following does not necessarily need to be true for something to be treated as an asset in an entity's statement of financial position?
Question: 5
Company P are looking to create a balance sheet. Which of the following should be included in this document?
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