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CIMA BA3 Exam Questions
Fundamentals of Financial Accounting (Page 14 )

Updated On: 24-Feb-2026

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QUESTION: 61

DRAG DROP
FGH has extracted its trial balance from its nominal ledger for the year ended 31 March 20X6 The items below have a value greater than SNil Which are debit and which are credit balances?

See Explanation section for answer.

Answer(s): A

Explanation:

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QUESTION: 62

Refer to the Exhibit.

What is the correct ledger entry for purchase of goods on credit?
The answer is:

Option A
Option B
Option C
Option D

Answer(s): A

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QUESTION: 63

The purpose of the external audit is the examination of, and expression of opinion on the financial statements of an entity.

What is the purpose of internal audits?

To prepare for external audits
To assist employees of the organization in effective discharge of their responsibilities
To create fear
To confirm balances presented in the financial statements

Answer(s): B

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QUESTION: 64

Which one of the following book-keeping errors does not affect the view given by the financial accounts?

An error of omission
An error of commission
An error of principle
An error of original entry

Answer(s): B

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QUESTION: 65

A payment to a supplier has been credited to the supplier's account and debited to the bank account.

This would result in

an understatement of profit and an overstatement of liabilities
an understatement of profit and an overstatement of assets
an overstatement of profit and an overstatement of liabilities
an overstatement of profit and an overstatement of assets

Answer(s): C

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URL reference to AWS documentation needs to be added for Question 185: fine-tuning: AWS fine-tuning refers to customizing pre-trained foundation models (FMs) using specific, often private, datasets on services like Amazon Bedrock and Amazon SageMaker AI. continued pre-training CPT: https://docs.aws.amazon.com/nova/latest/userguide/customize-fine-tune-hyperpod-cpt.html
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QUESTION: 67 We have a store selling shoes. What dataset is a great candidate to be modeled as a KTable in Kafka Streams? Correct answer: Inventory contents right now
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QUESTION: 57 A producer is sending messages with null key to a topic with 6 partitions using the DefaultPartitioner. Where will the messages be stored? Correct answer: Any of the topic partitions
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Q162: Answer D
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Q 157: Option D is the correct Answer
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asasha78 Commented on January 30, 2026
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asasha78 Commented on January 30, 2026
it would be beneficial to add AWS references in explanation for example in this Q45 it would be : Amazon Comprehend: https://aws.amazon.com/comprehend/ Amazon Bedrock: https://aws.amazon.com/video/watch/1fec548f4d2/
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QUESTION: 18 is incorrect Which service enables the user of natural language to query a knowledge base Correct Answer - Azure AI Language service Wrong answer - Azure AI Bot Service
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Muhammad Umair Khan Ghouri Commented on January 23, 2026
Correct Sequence for Q284 is Create a Log Analytics workspace This is the central store for logs and metrics collected by Azure Monitor. Create an Application Insights resource Application Insights collects application-level logs and telemetry and integrates with Azure Monitor (and the Log Analytics workspace). Add a VMInsights solution VM Insights uses the Log Analytics workspace to collect performance and dependency data from the VMs. Install agents on the VM and VM scale set to be monitored The Azure Monitor agent (or legacy agents) must be installed to actually send data from the VMs to Azure Monitor.
Anonymous

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Correct Answer for Q319 is Decrease the value of maxmemory-reserved.
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