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Get All BA3 - Fundamentals of Financial Accounting Exam Questions with Validated Answers
| Vendor: | CIMA |
|---|---|
| Exam Code: | CIMAPRA17-BA3-1 |
| Exam Name: | BA3 - Fundamentals of Financial Accounting |
| Exam Questions: | 393 |
| Last Updated: | November 20, 2025 |
| Related Certifications: | CIMA Certificate in Business Accounting |
| Exam Tags: |
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Refer to the exhibit.

A company has the following equity balances at the beginning of the year
During the year the company made a bonus issue of 1 for 4 shares

What are the equity balances after this issue?
What will be the effect on the financial statements if the closing inventory figure is decreased?
Select the THREE INCORRECT statements from the following list of statements about memorandum accounts:
Refer to the exhibit.

Harvey commenced business with capital of $50,000. At the end of the first financial year, he has
What was the profit for the period?
Fraud can be conducted by employees or management. Management fraud can be hard to detect and may not seem like fraud at all as often company performance improves.
Which ONE of the following would be an example of management fraud?
Security & Privacy
Satisfied Customers
Committed Service
Money Back Guranteed