CIMA - BA3 Fundamental of Financial Accounting Course Book (Exam Sitting until December 2025)

Exam Sitting December 2025

The main objective of BA3 is to obtain a practical understanding of financial accounting and the process behind the preparation of financial statements for single entities. These statements are prepared within a conceptual and regulatory framework requiring an understanding of the role of legislation and of accounting standards. The need to understand and apply necessary controls for accounting systems, and the nature of errors is also covered. There is an introduction to measuring financial performance with the calculation of basic ratios.

Syllabus areas:

A Accounting Principles, Concepts and Regulations

B Recording Accounting Transactions

C Preparation of Accounts for Single Entities

D Analysis of Financial Statements