Free CIMA CIMAPRA17-BA3-1 Exam Actual Questions

The questions for CIMAPRA17-BA3-1 were last updated On Dec 16, 2025

At ValidExamDumps, we consistently monitor updates to the CIMAPRA17-BA3-1 exam questions by CIMA. Whenever our team identifies changes in the exam questions,exam objectives, exam focus areas or in exam requirements, We immediately update our exam questions for both PDF and online practice exams. This commitment ensures our customers always have access to the most current and accurate questions. By preparing with these actual questions, our customers can successfully pass the CIMA BA3 - Fundamentals of Financial Accounting exam on their first attempt without needing additional materials or study guides.

Other certification materials providers often include outdated or removed questions by CIMA in their CIMAPRA17-BA3-1 exam. These outdated questions lead to customers failing their CIMA BA3 - Fundamentals of Financial Accounting exam. In contrast, we ensure our questions bank includes only precise and up-to-date questions, guaranteeing their presence in your actual exam. Our main priority is your success in the CIMAPRA17-BA3-1 exam, not profiting from selling obsolete exam questions in PDF or Online Practice Test.

 

Question No. 1

Refer to the Exhibit.

What is the correct ledger entry for purchase of goods on credit?

The answer is:

Show Answer Hide Answer
Correct Answer: A

Question No. 2

The owner of a business takes goods from inventory for his own personal use

Which of the following accounting concepts would be relevant to this transaction?

Show Answer Hide Answer
Correct Answer: D

Question No. 3

If an auditor expresses an opinion of `fair presentation' on a set of financial statements, this means:

Show Answer Hide Answer
Correct Answer: C

Question No. 4

Different users have different needs from financial information. One of which is to assess how effectively management is performing and how much profit will be available to be distributed.

Which of the following users will have this need for information?

Show Answer Hide Answer
Correct Answer: D

Question No. 5

A trial balance should be extracted from the ledger accounts prior to preparing the final accounts because:

Show Answer Hide Answer
Correct Answer: A