![]() And they also indicate what your CIMA BA3 exam questions will expect of you.ĪLL learning outcomes will be tested in this exam and so it’s important you cover each one. These tell you what you must be able to do by the time you have studied them. Within each of the four main parts to the syllabus are a number of learning outcomes. Tip: Check out my quick tutorial of the different question styles here CIMA BA3 Exam Learning Outcomes and Syllabus Content there will be a lot more questions on syllabus area B compared to areas A or D.Įxamples of the different question styles you are likely to face are: The number of questions you will face on each of the four topic areas is reflected in the syllabus weighting – i.e. To pass the CIMA BA3 exam, you must score at least 100 out of 150, based on CIMA’s scaled scoring system. It involves answering 60 compulsory objective test questions. Your exam will be two hours long and is computer based. And you can take your exam at any Pearson VUE cente of your choice. You can take your CIMA BA3 exam on any day, provided you have booked it in advance. But it’s important to remember that you need to study the whole syllabus because all syllabus topics will be tested in your CIMA BA3 exam. So the higher the percentage, the more time is needed to study this area. NB The above percentages show the relative weighting of each topic area. Preparation of Accounts for Single Entities The CIMA BA3 Exam syllabus is divided into four main parts: Syllabus Summary: CIMA BA3 Fundamentals of Financial Accounting Syllabus AreaĪccounting Principles, Concepts and Regulations IAS 16 and IAS 38 for basic non-current asset transactions. ![]() ![]() ![]() No detailed knowledge of any specific International Financial Reporting Standards (IFRSs) needs to be learned, except for: You’ll need to learn the format and content of published accounts but you won’t be required to prepare them. You will also learn the accounting terms laid out in International Financial Reporting Standards You’ll be introduced to how financial performance is measured where you’ll be taught the calculation of basic ratios. You’ll learn about the role of legislation and of accounting standards and the need to understand and apply necessary controls for accounting systems, and the nature of errors is also covered. This main purpose of this paper is to give you a practical understanding of financial accounting and the process behind the preparation of financial statements for single entities. The CIMA BA3 exam is the foundation for, and directly links to, the Professional CIMA F1 paper at Operational Level. ![]()
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