CIMA BA3 : Fundamentals of Financial Accounting

Good service

We truly treat our customers with the best quality service and the most comprehensive BA3 exam study pdf, that's why we enjoy great popularity among most workers. When you want to learn something about the BA3 valid study guide, our customer assisting will be available for you. We will offer you the best preparation materials regarding CIMA BA3 study guide practice exam. You can totally trust our dumps and service.

Our senior experts have developed exercises and answers about BA3 exam dumps with their knowledge and experience, which have 95% similarity with the real exam. I believe that you will be very confident of our products. If you choose to use BA3 training pdf, we can help you 100% pass your first time to attend actual exam. If you fail the exam, we will give a full refund to you.

Instant Download: Upon successful payment, Our systems will automatically send the product you have purchased to your mailbox by email. (If not received within 12 hours, please contact us. Note: don't forget to check your spam.)

Best quality for better preparation

The best valid and most accurate BA3 study material can facilitate your actual test and save your time and money. Generally, you are confused by various study material for BA3 exam preparation. Now, please pay attention to BA3 pattern reliable study material, which is the best validity and authority training material for your preparation. The BA3 latest practice dumps will bring you full scores.

We have created professional and conscientious IT team, devoting to the research of the IT technology, focusing on implementing and troubleshooting. BA3 test camp dumps are the days & nights efforts of the experts who refer to the IT authority data, summarize from the previous actual test and analysis from lots of practice data. So the authority and validity of BA3 updated study material are without any doubt. You can pass your BA3 updated study material at first attempt.

BA3 latest cram material covers all the sections of the actual exam. The BA3 practice exam online has the questions very similar to the actual exam, and all the CIMA Certificate BA3 online answers are checked and confirmed by our professional expert. Our BA3 study pdf is especially designed to give you a unique experience and make sure your success pass.

Passing BA3 is not simple. Choose the right training is the first step to your success and choose a good resource of information is your guarantee of success. While BA3 training material is a good guarantee of the resource of information. If you choose the BA3 updated study material, it not only can guarantee you to pass BA3 actual exam but also provide you with a year-long free update. Our BA3 updated training material has the advantage to help you pass the actual test.

CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

1. Refer to the Exhibit.

Transactions are often categorized between capital and revenue
Which of the following combinations are correct?

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

2. The reducing balance method of depreciating fixed assets is more appropriate than the straight line method when:

A) The asset is expected to decrease in value more in later years than in the early years of its life
B) The expected life of the asset is short
C) The asset is expected to decrease in value by a fixed percentage of cost each year
D) The asset is expected to decrease in value less in later years than in the early years of its life

3. Comany D recently purchased an intangible asset from CompanyJFY, which was priced at £150,500, which Company D paid, along a goodwill amount that totalled 25% of the asking price.
Company D has estimated that the purchased entity will have a useful life of 35 years. Company D has decided to amortise the cost of the new asset using the straight line method.
What will the amortisation figure per annum be for Company D's new entity?

A) £1,075
B) £5,500
C) £5,375
D) £4,300

4. DE has the following incomplete non-current register extract at 301 at December 20X7:

What is the useful economic life (UEL) (in years) of this asset which should be entered into the non-current asset register?

5. BCD has the following balances for the year ended 31 December 20X8:

What is the trade payables balance of BCD at 31 December 20X8? Give your answer to the nearest $"000.

Solutions: