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CIMA BA3 Syllabus - Fundamentals of Financial Accounting

Syllabus Overview

Fundamentals of Financial Accounting focuses on the preparation of financial statements for single entities. It considers the conceptual and regulatory framework and identifies the role of legislation and accounting standards. It includes a basic introduction into measuring financial performance through the use of ratios. The application of controls for accountant systems and the nature of errors is also covered within the syllabus.

Syllabus Structure

The syllabus comprises the following  topics and study weightings:

Assessment Strategy

You will be assessed through a computerised objective test. The duration of the test will be 2 hours and will consist of 60 equally weighted questions. This equates to two minutes per question. However, some questions may take a little longer than others. In some cases short scenarios may cover more than one question. All learning areas of the syllabus will be covered in the 60 questions therefore it is important that you revise all topics for the exam. The topic weighting mentioned above will also be reflected in the test.

Every test is randomly generated by a computer therefore the questions are presented in no specific order and it is important to highlight that  each student will be taking a different test.

This test will be formatted in a number of different ways. Examples of potential formats are as follows:

  1. Multiple choice/Multiple response - You will be given several answers and you will be required to select the correct answer/answers.
  2. Drop down lists - When clicking  on the drop down  list you will be given a list of several different answers. You will be required to select the correct one.
  3. Drag and drop - You will be asked to move an object/label to another location.
  4. Hot spot - This requires you to identify an area on an image by clicking on it.

The results will be readily available on completion of the test. You will also be given feedback alongside your mark. This is particularly useful to students that have been unsuccessful as they will be able to identify areas for improvement.

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