ExamCost is the best provider with high pass rate in BA3 exam dumps

Why do you choose our BA3 exam dumps? Because our exam dumps material is really strong and powerful. Sometimes candidates find all BA3 exam questions on the real test are included by our BA3 exam collection. Normally we can make sure our BA3 exam dumps contain 75%-80% exam questions & answers of the Fundamentals of Financial Accounting real test. So we say if you pay close attention on our exam dumps you will pass exam for sure. Part of excellent candidates will get a wonderful passing score. ExamCost is the best provider with nearly 100% pass rate in BA3 (Fundamentals of Financial Accounting) exam dumps and will be your best choice.

How to choose the three versions of BA3 exam dumps

Many candidates find that our CIMA BA3 exam dumps have PDF version, SOFT (PC Test Engine) and APP (Online Test Engine). Even after they try the free demo download, they are still not sure how to choose. If you are purchasing for your company I will advise you purchase all the three versions of BA3 exam dumps. Each candidate has their own study methods and habits. If you are purchasing for yourself, you can pick one version as you like.

PDF version ---- this version of BA3 exam dumps is convenient for printing out, writing and studying on the paper. If you just want to know the exam collection materials or real BA3 exam questions, this version is useful for you.

SOFT (PC Test Engine) ---- this version of BA3 exam dumps is available for being installed on the Windows operating system and running on the Java environment. You can not only know the BA3 exam collections materials or real exam questions but also test your own exam simulation test scores. It boosts your confidence while real exam.

APP (Online Test Engine) ---- this version of BA3 exam dumps is the update of Software version. Online Test Engine supports Windows / Mac / Android / iOS, etc. It can be installed in all electronics. It contains all uses of Software version. After downloading it also support offline operate. You can study wherever you want.

Products First, Service Formost!

ExamCost not only provide best CIMA BA3 exam dumps but also best golden customer service. Our customer service staff is working 7*24 on-line (even official holiday). Whenever you contact us or email us about BA3 exam dumps we will reply you in two hours. Whenever the payment is completed we will send you the valid BA3 exam dumps link and password in half an hour. After you passed Fundamentals of Financial Accounting we will give exam voucher for another exam dumps discount if you want.

We guarantee all candidates can pass exam 100% for sure under the help of BA3 exam dumps. Don't hesitate, just come and try!

Instant Download BA3 Exam Braindumps: 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.)

The BA3 test cost is high, our exam dumps will help you pass exam once.

As we all know the BA3 test cost is very expensive. The average passing rate for CIMA BA3 exam is 15% or so every year. In fact most exam cost for IT certifications is from $200 to $4000 which is not cheap. If you fail exam you should pay test cost twice or more. All ExamCost exam dumps cost is from $28 to $80. Our exam dumps can guarantee you pass exam 100% for sure at first shot. Why don't you consider purchasing our exam dumps? Especially for Fundamentals of Financial Accounting! If you purchase our BA3 exam dumps we guarantee you pass exam just once so that you will not pay double test cost and waste double time & spirit. Why don't you?

CIMA BA3 Exam Syllabus Topics:

CIMA Fundamentals of Financial Accounting Sample Questions:

Question 1

An accounting system should provide an audit trail for all its transactions Which of the following describes an audit trail?

A. A timetable of deadlines of the audit
B. Provision of a complete history of any given financial transaction
C. The planned audit process
D. A review of the audit process completed

Question 2

A company which is VAT-registered receives an invoice for goods purchased for resale totaling $2,585 from a supplier that is not VAT-registered. VAT is at the rate of 17.5%.
The correct entry to record the invoice is:
A)

B)

C)

D)

A. Exhibit D
B. Exhibit B
C. Exhibit A
D. Exhibit C

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

A. (i), (ii) and (v) only
B. (i) and (ii) only
C. (i), (ii) and (iv) only
D. (iii), (iv) and (vi) only
E. (ii), (iii) and (iv) only
F. (iii) and (iv) only

Question 4

Refer to the Exhibit.

At the beginning of the month, an organization had opening inventory of 30 units of a product, valued at £3.00 each. During the month, it had inventory movements, occurring on the following dates:
Using the FIFO method of inventory valuation, the closing inventory at the end of the month was:
Give your answer to 2 decimal places.

Question 5

Refer to the exhibit.

A business has the following capital and long-term liabilities:
It calculates its gearing ratio as the proportion of debt to total capital.
At the end of the current year, its gearing ratio, compared with that of the previous year, is:

A. The same as the previous year
B. Lower, resulting in greater security for shareholders
C. Higher, resulting in greater security for shareholders
D. Higher, resulting in greater risk for shareholders

Solutions: