CIMA BA3 Exam Details & Actual Exam Questions
- Exam Code/Number: BA3
- Exam Name/Title: Fundamentals of Financial Accounting
- Certification Provider: CIMA
- Corresponding Certification: CIMA Certificate
- Exam Questions: 395
- Updated On: Oct,31 2026
- Certification Level: Certificate in Business Accounting / Entry Level
CIMA Fundamentals of Financial Accounting Exam Questions
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(50 Up Votes)CIMA BA3 Exam Overview:
| Certification Vendor: | Chartered Institute of Management Accountants (CIMA) |
|---|---|
| Exam Name: | Fundamentals of Financial Accounting |
| Exam Number: | BA3 |
| Related Certifications: | CIMA Cert BA1 CIMA Cert BA4 CIMA Cert BA2 |
| Passing Score: | Typically 70% (Objective Test scoring)** |
| Certificate Validity Period: | Certification validity tied to CIMA Cert BA completion (no separate expiry) |
| Exam Price: | Varies by region / exam centre (approx. GBP/Local pricing via Pearson VUE) |
| Real Exam Qty: | 60 |
| Exam Format: | Number entry, Hotspot, Multiple response, Drag and drop, Computer-based Objective Test, Multiple choice |
| Exam Duration: | 120 minutes |
| Available Languages: | English |
| Sample Questions: | CIMA BA3 Sample Questions |
| Exam Way: | Computer-based exam at Pearson VUE test centres or remote proctored (on-demand Objective Test) ** |
| Pre Condition: | No formal prerequisites; basic mathematics and English skills recommended |
| Official Syllabus URL: | https://www.cimaglobal.com/Starting-CIMA/Starting-CIMA/Fees/ and https://hub.cimaglobal.com (for syllabus & exam guides) |
CIMA BA3 Exam Syllabus Topics:
| Section | Weight | Objectives |
|---|---|---|
| Analysis of Financial Statements | 10% | - Calculate basic financial ratios - Interpret accounting ratios and performance |
| Recording Accounting Transactions | 50% | - Record transactions using double-entry bookkeeping - Prepare accounting records - Reconciliations and control accounts |
| Preparation of Accounts for Single Entities | 30% | - Prepare financial statements from trial balance - Adjustments and inventory/cost of sales entries |
| Accounting Principles, Concepts and Regulations | 10% | - Principles and concepts of financial accounting - Regulatory and conceptual framework |
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