CIMAPRA17-BA3-1-ENG Exam Information and Outline
BA3 - Fundamentals of Financial Accounting
Syllabus Update Checked on: October 30, 2026
CIMAPRA17-BA3-1-ENG Exam Syllabus & Study Guide
Before you start practicing with our exam simulator, it is essential to understand the
official CIMAPRA17-BA3-1-ENG exam objectives. This course outline serves as your roadmap.
The information below reflects the 2026 syllabus defined by
CIMA.
Below are complete topics detail with latest syllabus and course outline, that will help you good knowledge about exam objectives and topics that you have to prepare. These contents are covered in questions and answers pool of exam.
- Exam Format
- 60 compulsory objective test questions; 2 hours; computer-based
- A. Accounting Principles, Concepts and Regulations (10%)
- Accounting principles and concepts; users of accounts; stewardship
- Role of legislation and accounting standards
- B. Recording Accounting Transactions (50%)
- Double-entry bookkeeping, books of prime entry and ledgers
- Control accounts, bank reconciliations and suspense accounts
- Types of errors and their correction
- Non-current assets (IAS 16, IAS 38) and depreciation
- Inventory (IAS 2), accruals, prepayments and receivables
- C. Preparation of Accounts for Single Entities (30%)
- Statement of financial position and statement of profit or loss (IAS 1)
- Statement of cash flows (IAS 7)
- Accounts for sole traders, partnerships and incomplete records
- D. Analysis of Financial Statements (10%)
- Basic ratios for measuring financial performance