Pass BA3. Master financial
accounting.
Everything you need for BA3 Fundamentals of Financial Accounting — 525 exam-style practice questions and mock exams built to the current CIMA syllabus.
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How students pass with PTA
PTA students pass BA3 by working through 525 exam-style practice questions mapped to every topic in the CIMA BA3 syllabus, then testing their readiness with up to 7 full-length timed mock exams. Filter by chapter, focus on weak areas, and go into exam day prepared — most students are ready in 3–5 weeks.
Practise
525 exam-style questions covering every BA3 topic — filter by chapter, track your weak areas and build confidence.
Mock
Up to 7 timed full-length mock exams that replicate real exam conditions — with detailed performance analysis after each attempt.
Pass
Go into your BA3 exam knowing you've practised on questions written by CIMA specialists specifically for the BA syllabus.
Prepare With Confidence With Our Proven Learning System
BA3 Syllabus
BA3 — Fundamentals of Financial Accounting — covers the core principles and processes behind preparing financial statements for single entities. It’s a practical paper: you need to understand how accounting systems work, how transactions are recorded, and how financial statements are put together and analysed.
The syllabus is split across four areas:
- A. Accounting Principles, Concepts and Regulations (10%) — the conceptual and regulatory framework, including the role of accounting standards and legislation
- B. Recording Accounting Transactions (50%) — the largest section; double-entry bookkeeping, control accounts, and correcting errors
- C. Preparation of Accounts for Single Entities (30%) — producing financial statements, including an introduction to key IAS standards (IAS 2, IAS 16, IAS 38)
- D. Analysis of Financial Statements (10%) — calculating and interpreting basic financial ratios
Question Bank
Practice Kit
BA3 Practice and Revision Kit
BA3 is heavily weighted towards recording and preparing accounts — topics where practice is everything. Our question bank lets you work through exam-style questions chapter by chapter, so you build the speed and accuracy the exam demands.
- Practise by chapter, or target the specific topics you find hardest
- Filter by questions you answered incorrectly and revisit them until they stick
- Switch between Study and Exam mode to match where you are in your revision
- Build your own custom test — choose the number of questions and topic mix yourself
Over 500 exam-style questions, all mapped to the current BA3 syllabus. The more you practise, the less the exam feels like a surprise.
Mocks
Mocks
Practice Kit
BA3 Practice and Revision Kit
The best way to know you’re ready for BA3 is to sit it before you sit it. Our mock exams replicate the real exam experience — timed, full-length, and built to the current syllabus — so there are no surprises on the day.
- Up to 5 mock exams, depending on your package
- Timed, exam-style conditions from start to finish
- Detailed feedback after each mock so you know exactly where to focus next
- Spot your weak areas early and fix them before they cost you marks
The more mocks you complete, the more the real exam feels familiar.
Tutor Support
All Packages
Stuck on a tricky journal entry or a concept that won’t click? With our Ask-a-Tutor feature, you can submit your question and get a clear, personalised response from one of our tutors — available across all packages.
No waiting until your next class. No trawling through forums. Just a straight answer when you need it, so you can keep moving forward with your revision.
Practice and Revision Kit
BA3 Practice and Revision Kit
Everything you need to pass BA3 in one package — question bank, mocks, revision questions, flashcards, and optional Kaplan materials, all built around the current syllabus.
Here’s what’s included:
- 500+ question bank
- 5 mock exams
- 125 additional revision questions
- Flashcards — 20 questions per chapter
- Kaplan study ebook (optional add-on)
- Bonus Kaplan summary workbook
Our students always get the edge – Discover what they have to say about us!
Master Financial Accounting with the Help of Our CIMA BA3 Study Materials.
All prices shown in GBP. You can switch currency from the top menu.
Mocks
- Up to 3 full-length BA3 mock exams
- Real exam conditions (60qs, 120 mins)
- Detailed performance analysis
- Tutor Q&A support
- 90 days access
Popular
Practice Kit
- 500+ exam-style questions
- Filter by chapter, weaskness, or missed
- Up to 5 mock exams included
- Detailed results analysis
- Chapter summary notes
- Tutor Q&A support
- 180 day access
Practice and Revision Kit
Best Value
- 500+ exam-style questions
- Up to 6 mock exams
- 125 additional revision questions
- Flashcards — 20 questions per chapter
- Chapter summary notes
- Official Kaplan study eBook
- Bonus Kaplan summary workbook
- Tutor Q&A support
- 1 year access
KAPLAN EBOOKS
- Official BA3 CIMA Study Materials
- Study ebook or exam kit
- Up to 20% off display price
BPP EBOOKS
- Latest Resources available here online
- Study ebook or exam kit
- Up to 20% off display price
Save more when you bundle. All prices in GBP — switch currency from the top menu.
Mocks
Mix and match mocks across BA1, BA2, BA3 and BA4 — and save 10%
from
What’s included
- 1 or 3 mocks per paper (BA1+BA2+BA3+BA4)
- Bundle comes with 10% discount
- Newest syllabus, 6 months access
Popular
Practice Kits
Bundle all four Practice Kits and save 25%
from
What’s included
- 4 x 500+ exam-style Q&A + mocks per paper
- Bundle comes with 25% discount
- Newest syllabus, 1 year access
Practice & Revision Kits
Best Value
Your own BA level Practice and Revision Kits with all-in-one resources
from
What’s included
- 4 x Practice and Revision Kits
- Bundle comes with 30% discount
- summary notes, Kaplan coursebook and more
Not sure yet? Start free.
Get instant access to Chapter 1 practice questions and a mini mock exam — no credit card, no commitment. See if PTA is right for you.
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Try your BA3 package with a 7-day money-back guarantee. No questions asked. If you're not entirely satisfied with your purchase, simply email us and we'll return your money right away.
And with our pass assurance, if you put in the work and don't pass, we'll make it right. Our team is always there to support you at every stage — from your first practice question to exam day. Your success is backed by our commitment to service excellence.
Depend on Practice Tests Academy to help you pass BA3 and build the financial accounting skills you need for F1 and beyond.
Frequently asked questions
Everything you need to know about CIMA BA3.
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