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CIMAPRA17-BA3-1 Exam Questions
- Topic 1: Accounting Principles, Concepts and Regulations: This topic requires you to master the fundamental principles and concepts of financial accounting. Focus on understanding how the regulatory framework shapes financial reporting practices, which is critical for accurate and compliant accounting. This knowledge is essential for the CIMAPRA17-BA3-1 exam, where aspiring CIMA business accountants will be expected to apply these principles in practical scenarios.
- Topic 2: Recording Accounting Transactions: In this topic, business accountants will learn to accurately prepare accounting records and reconciliations, vital for ensuring the integrity of financial data. Understanding how the regulatory framework impacts these records is also crucial. This will prepare you for exam questions focused on transaction recording and compliance.
- Topic 3: Preparation of Accounts for Single Entities: This CIMA CIMAPRA17-BA3-1 exam topic covers the preparation of accounting records, manufacturing accounts, and financial statements for a single entity. Mastery here is the key for the exam, as you will be tested on your ability to compile accurate financial statements from raw data, a critical skill for business accountants.
- Topic 4: Analysis of Financial Statements: In this topic, the CIMAPRA17-BA3-1 exam focuses on identifying and calculating basic accounting ratios, which are essential for financial analysis. Understanding these ratios will enable you to interpret financial statements effectively, a crucial skill that the CIMA BA3 - Fundamentals of Financial Accounting exam will assess.
Free CIMA CIMAPRA17-BA3-1 Exam Actual Questions
Note: Premium Questions for CIMAPRA17-BA3-1 were last updated On Mar. 13, 2026 (see below)
At the end of the year, the non-current asset register showed assets with a net book value of 170,300. The non-current asset accounts in the nominal ledger showed a net book value of 150,300.
The difference could be due to a disposed asset not having been removed from the non-current asset register, which had.
The Subscriptions Receivable account of a club commenced the year with subscriptions in arrears of 250 and subscriptions in advance of 375.
During the year 62,250 was received in subscriptions, including 200 of the arrears, and 600 for next year's subscriptions. Subscriptions still owing at the end of the year amounted to 180.
The amount to be taken to the Income and Expenditure for the year is
What will be the effect on the draft financial statements if the closing inventory figure is increased?
Company H receives a 10% discount on its order from supplier GD. Which ONE of the following does the discounted amount count as for Company H?
A trader commenced business with capital of $20,000. At the end of the financial year he had receivables of $10,000, payables of $6,000, inventory of $12,000, cash of $4,000 and non-current assets costing $16,000.
The profit/loss for the period was:
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