CIMA Fundamentals of Financial Accounting (BA3) Study Text

Exam Sitting until December 2026

The Fundamental of Financial Accounting Study Text will teach you about the role of legislation and accounting standards. You’ll understand how to measure financial performance through the calculation of basic ratios. There are worked examples and activities to enhance your knowledge. The Study Text is CIMA approved and covers the full syllabus.

Topics covered:

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  Accounting Principles, Concepts and Regulations
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  Recording Accounting Transactions
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  Preparation of Accounts for Single Entities
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  Analysis of Financial Statements