CIMA BA3 Free Online Study Resources
CIMA BA3 Fundamentals of Financial Accounting – Free Study Resources
Free Study Resources
CIMA BA3 Free Online Exam Resources

In addition to all the free BA3 study resources you get when you sign up with Astranti, we’ve put together a selection of free, useful resources from across the web to help you get to grips with every aspect of the CIMA BA3 syllabus. 

We’ve organised all the resources according to the different syllabus elements, so if you’re stuck on a particular area you can use these articles to help you out. Click on the images below to take a look.

Remember, when you sign up with Astranti you get the full BA3 course for FREE!

BA3 Accounting principles, costing and regulations: Syllabus weighting – 10%
Concepts of financial accounting
“Financial accounting is a specialized branch of accounting that keeps track of a company’s financial transactions.” This article will be useful in helping your understanding of CIMA BA3.
“The five account types are:   Assets, Liabilities, Equity, Revenue (or Income) and Expenses. And to fully understand how to post transactions and read financial reports, we must understand these five account types.”

This article effectively explains core elements of Financial Accounting.

The accounting equation
“Everything you need to know about the accounting equation in four minutes”. This easy-to-view animation neatly sums up the equation.

This video is important for your CIMA BA3 revision.

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BA3 Recording accounting transactions: Syllabus weighting – 50%
Accounting records
“The major accounting records are types of financial statements that summate the financial status of a business.”

This article neatly explains BA3 accounting records.

Nominal ledger
The nominal ledger (also commonly referred to as the general ledger) to is the main area where all of your accounting transactions are held.

This article successfully explains CIMA BA3 Recording Accounting Transactions.

Trial balance
This article explains what trial balance is, the purpose of and limitations of it using a good example.

This is a useful revision article in preparation for your BA3 exam.

Bank reconciliation
“A bank reconciliation is the balancing of a company’s cash account balance to its bank account balance.” This video and article is indepth and effectively explains bank reconciliation.

This is a useful revision video and article to support your BA3 revision.

Sales and purchases ledger control accounts
“Two of the most common Control Accounts are Sales Ledger Control Accounts and Purchases Ledger Control Accounts. After posting all transactions the balance of the Control Account and the sum of the detailed records in the Subsidiary Ledger should always be the same.”

This is a useful article to support your BA3 revision.

Payroll accounting
“Payroll Accounting is the method of accounting for payroll. Payroll is the aggregate expenditure on wages and salaries incurred by a business in an accounting period. It can also refer to a listing of employees giving details of their pay.”

This is a useful article that effectively explains payroll accounting for your BA3 revision.

Payroll accounting
“Payroll Accounting is the method of accounting for payroll. Payroll is the aggregate expenditure on wages and salaries incurred by a business in an accounting period. It can also refer to a listing of employees giving details of their pay.”

This is a useful article that effectively explains payroll accounting for your BA3 revision.

Non-current asset register
Non-current asset register is explained effectively in this video, the presenter is engaging and asks you questions to better your understanding of the topic.

This is great material to effectively explain accounting translations to support your BA3 revision.

Trial balance
The video explains the purpose of a trial balance in accounting and provides an example of how to put a trial balance together.

This is a useful video for CIMA BA3 revision.

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BA3 Preparation of accounts for single entities: Syllabus weighting – 30%
Accruals and prepayments
“Accruals and prepayments are adjustments that we make to ensure that expenses and income are recognised in the correct accounting period. According to the accruals concept, expenses should be recognised when incurred rather than when paid and income should be recognised when earned, not received.”
Manufacturing accounts
Introduction to Manufacturing Accounts, the presenter gives examples and a strong explanation of the topic with reference to direct manufacturing and direct wages that factor into accounts.

This video will help your understanding of accounts for single entities.

Financial statement preparation
This article from Money Instructor explains trial balance and financial statement preparation in detailed with graphs and examples throughout, it has a forum at the bottom of the page to write comments or see what other students have written.

This will help your BA3 revision, preparing accounts for single entities.

Incomplete records
This article gives you a hand on approach on how to complete incomplete accounts, going through each stage in detail.

This will give you a good insight into incomplete records as part of your CIMA BA4 preparation.

Single economic entity
This article gives you an effective explanation of a Single Economic Entity, it defines the concept effectively and comprohensively with an example and a diagram to show this.

This article will support your CIMA BA3 studies.

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BA3 Analysis of financial statements: Syllabus weighting – 10%
Accounting ratio
“Accounting ratios assist in measuring the efficiency and profitability of a company based on its financial reports.”

This article goes onto further define accounting ratios explaining the different types of ratios.

Accounting ratio
“Accounting ratios assist in measuring the efficiency and profitability of a company based on its financial reports.”

This article goes onto further define accounting ratios explaining the different types of ratios.

Profitability ratio
“Profitability ratios compare income statement accounts and categories to show a company’s ability to generate profits from its operations. Profitability ratios focus on a company’s return on investment in inventory and other assets.”

This will be a good revision tool to help with your CIMA BA3 revision.

Profitability ratio
“Profitability ratios compare income statement accounts and categories to show a company’s ability to generate profits from its operations. Profitability ratios focus on a company’s return on investment in inventory and other assets.”

This will be a good revision tool to help with your CIMA BA3 revision.

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