Everything you need for BA3 Fundamentals of Financial Accounting — 500+ exam-style practice questions and mock exams built to the current CIMA syllabus.
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A proven three-stage approach used by thousands of CIMA students.
500+ exam-style questions covering every BA3 topic — filter by chapter, track your weak areas and build confidence.
Timed full-length mock exams that replicate real exam conditions — with detailed performance analysis after each attempt.
Go into your BA3 exam knowing you've practised on questions written by CIMA specialists specifically for the BA 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:
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.
Over 500 exam-style questions, all mapped to the current BA3 syllabus. The more you practise, the less the exam feels like a surprise.
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.
The more mocks you complete, the more the real exam feels familiar.
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.
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:
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Mocks
Practice Kit
Practice and Revision Kit

KAPLAN EBOOKS
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Depend on Practice Tests Academy to help you pass BA3 and build the financial accounting skills you need for F1 and beyond.
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