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Chapter 1. The Nature and Objective of Accounting
9 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Introduction to Assets, Liabilities and Accounting Equation (27:41)
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Start2. Elements of Accounting (13:57)
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Start3. Financial Accounting versus Management Accounting (16:39)
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Start4. Elements of Accounting Explained (17:03)
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Start5. Accounting Equation With Example (27:26)
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Start6. F3 Exam format, questions solutions (57:19)
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StartComplete Study Notes
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StartQUIZ - Introduction to Accounting
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Chapter 3. Sources, Records and the Books of Prime Entry
10 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Source Documents (09:39)
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Start2. Books of Prime Entry (26:08)
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Start3. Complete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Question Practice (17:14)
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Start2. Question Practice (11:09)
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Start3. Question Practice (24:04)
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Start4. Question Practice (10:49)
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StartQUIZ - Sources, records and books of prime entry
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Chapter 4. Ledger Accounting and Double Entry
11 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Debit and Credit - Grace Part 1 (44:13)
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Start2. Completing General Journal - Grace Part 2 (26:51)
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Start3. Introduction to Ledgers - Grace Exercise (21:52)
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Start4. Ledger Posting Using T Accounts - Grace Exercise (26:43)
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Start5. Accounting Cycle - Grace Example - Trial Balance (26:48)
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Start6. Discussion - Open and Closing Balances of Ledgers (17:16)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Double Entry MCQs from Kaplan Kit - DM (59:40)
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StartQUIZ - Ledger accounts and double entry
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Chapter 5. From Trial Balance to Financial Statements
8 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Grace Example - Income Statement and Balance Sheet (18:22)
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Start2. Income Statement and Balance Sheet - Blubbermouth (19:45)
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Start3. Income Statement and Balance Sheet - Alpha Co (27:16)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Practice Trial Balance to Financial Statements (52:48)
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StartQUIZ - From Trial Balance to Financial Statements
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Chapter 6. Tangible Non-Current Assets
14 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Introduction to Tangible Non-Current Assets (25:57)
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Start2. Cost of Non Current Assets (11:03)
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Start3. Concept of Depreciation (28:11)
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Start4. Methods of Depreciation (50:22)
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Start5. Proportional Depreciation (23:44)
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Start6. Revaluation of Non Current Assets (56:15)
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Start7. Disposal of Non Current Assets (21:31)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Question Practice (19:39)
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Start2. Question Practice (15:45)
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Start3. Question Practice (22:53)
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StartQUIZ - Tangible Non Current Assets
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Chapter 7. Intangible Non-Current Assets
7 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Introduction to Intangible Assets (19:23)
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Start2. Treatment of Research and Development Cost (19:06)
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Start3. Complete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Kaplan kit questions (52:26)
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StartQUIZ - Intangible Non Current Assets
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Chapter 8. Cost of Goods Sold and Inventories
9 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Inventory - Introduction (27:05)
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Start2. FIFO and LIFO - Inventory Valuation Methods (13:27)
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Start3. Average Cost Method - Inventory Valuation Methods (12:44)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. MCQs - 6.1 - 6.13 - BPP Kit (43:41)
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Start2 Mark up and Margin Extra Session (28:26)
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StartQUIZ - Inventory
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Chapter 9. Irrecoverable Debts and Allowance for Receivables
8 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Irrecoverable Debts and Allowances (20:42)
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Start2. Irrecoverable debts and allowances (17:16)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. MCQs 11.4, 11.7 BPP Kit (12:46)
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Start2. MCQs Extra Questions (11:57)
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StartQUIZ - Irrecoverable Debts and Allowances
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Chapter 10. Accruals (And Prepayments)
7 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Introduction to Accruals and Prepayments (22:05)
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Start2. Accruals and Prepayments Explained (19:01)
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. MCQs 10.5 - 10.7 BPP Kit (22:06)
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Start2. MCQs 10.8, 10.10, 10.11, 10.12 BPP Kit (16:31)
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StartQUIZ - Accruals and Prepayments
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Chapter 11. Accounting for Sales Tax
9 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Sales Tax Introduction (13;30)
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Start2. Sales Tax Example (14:31)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. MCQs 5.1 - 5.4 - BPP Kit (35:09)
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Start2. MCQs 5.5 - 5.8 BPP Kit (17:10)
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Start3. Sales Tax- Kaplan Kit - Question - 77 - 86 (30:33)
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StartQUIZ - Sales Tax
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Chapter 13. Bank Reconciliations
8 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Bank Reconciliation Lecture (30:47)
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StartComplete Study Notes
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Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. MCQs 16.1 - 16.6 - BPP (42:05)
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Start2. Bank Reconciliations - MCQs 29 - BPP - Mock 1 (6:25)
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Start3. Bank Reconciliations - MCQs 16.7 - 16.15 - BPP (41:03)
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StartQUIZ - Bank Reconciliations
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Chapter 14. Control Accounts
9 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Control Accounts Lecture (15:47)
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Start2. Control Accounts Lecture 2 (25:01)
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StartComplete Study Notes
-
Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
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Start1. Question Practice (38:40)
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Start2. Question Practice (35:28)
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Start3. Question Practice (12:17)
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StartQUIZ - Control Accounts
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-
Chapter 15. Correction of Errors
14 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Correction of Errors Lecture 1 (28:48)
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Start2. Correction of Errors 2 (17:16)
-
StartComplete Study Notes
-
Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
-
Start1. MCQs 17.1 - 17.4 BPP Kit (30:06)
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Start2. MCQs 17.8 - 17.11 - 17.12 - 17.14 BPP Kit (16:58)
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Start3. Further Explanation (25:09)
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Start4. Kaplan MCQs 255 - 261 (1:09:09)
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Start5. Kaplan Kit MCQs 262 - 263 (18:04)
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Start6. Kaplan Kit Question 264 - 266 (32:04)
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Start7. Kaplan Kit Question 267 - 270 (17:31)
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Start8. Kaplan MCQs 262 - 270 (1:05:35)
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StartQUIZ - Correction Of Errors
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Chapter 16. Incomplete Records
7 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
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Start1. Complete Lecture (22:42)
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StartComplete Study Notes
-
Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
-
Start1. MCQs 20.4 - 20.9 BPP Kit (30:56)
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Start2. Incomplete Records - Kaplan Kit Question - 87 - 88 (10:59)
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StartQUIZ - Incomplete Records
-
-
Chapter 17. Preparation of Sole Traders’ Accounts
5 Lessons -
Chapter 18. Limited Liability Companies
10 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
-
Start1. Introduction to Company Accounting (23:38)
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Start2. Introduction to Company Accounting (25:06)
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Start3. Introduction to Company Accounting (23:50)
-
StartComplete Study Notes
-
Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
-
Start1. MCQs 13.1 - 13.3 BPP Kit (10:33)
-
Start2. MCQs 13.4 - 13.7 BPP Kit (27:46)
-
Start3. MCQ - 13.8 - BPP Kit (07:33)
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StartQUIZ - Introduction to Company Accounting
-
-
Chapter 20. Statements of Cash Flows
9 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
-
Start1. Introduction to Statement of Cash Flow (09:47)
-
Start2. Structure of Cash Flow Statement (14:23)
-
Start3. Statement of Cash Flow - Direct Method (13:28)
-
Start4. Statement of Cash Flow - Indirect Method (13:56)
-
StartComplete Study Notes
-
Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
-
Start1. MCQs 24.1 - 24.7 BPP Kit (20:56)
-
Start2. MCQs 24.8 - 24.16 BPP Kit (28:10)
-
-
Chapter 21. Interpreting Company Accounts
9 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
-
Start1. Interpretation of Financial Statements (04:51)
-
Start2. Interpretation of Financial Statements (14:47)
-
Start3. Interpretation of Financial Statements (18:39)
-
StartComplete Study Notes
-
Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
-
Start1. MCQs 13.1 - 13.3 BPP Kit (10:33)
-
Start2. MCQs 13.4 - 13.7 BPP Kit (27:46)
-
StartQUIZ - Interpretation of Financial Statements
-
-
Chapter 23. The Regulatory System
9 Lessons-
Start🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
-
Start1. Introduction to The regulatory framework (32:10)
-
Start2. IASB and the IFRS Foundation (15:37)
-
Start3. Complete Study Notes
-
Start🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
-
Start1. Question Practice (23:20)
-
Start2. Question Practice (18:51)
-
Start4. Question Practice (20:19)
-
StartQUIZ - Regulatory Framework
-
Vertex Learning SolutionsChanging Behaviours Through Education
Home > CIMA Course > Certificate Level > BA3
CIMA BA3 – Fundamentals of Financial Accounting
Build a strong foundation in financial accounting and pass your BA3 exam with confidence. Expert-led, exam-focused and designed for students progressing through the CIMA Certificate Level.
WHAT YOU'LL LEARN
✓
Double-entry bookkeeping
Record transactions accurately and confidently using accounting principles.
✓
Preparing financial statements
Produce income statements, balance sheets and cash flow statements accurately.
✓
Control accounts & reconciliations
Prepare and reconcile sales, purchases and bank control accounts accurately.
✓
Adjustments & corrections
Handle accruals, prepayments, depreciation and correction of errors confidently.
✓
Full BA3 syllabus coverage
Every topic and exam objective. Aligned with the latest CIMA syllabus materials.
✓
Exam technique
Objective test confidence and time management for exam day.
THIS COURSE INCLUDES
📹
Syllabus Topic Videos
Full HD lecture videos for every BA3 topic
📝
Kit Question Videos
Worked solutions with exam technique guidance
✅
Chapter-by-Chapter Quizzes
Chapter-by-Chapter Quizzes Graded quizzes with automated feedback
📄
Exam-Focused Study Notes
Concise notes written for the BA3 exam
💬
Tutor Support via WhatsApp
Direct access to your tutor throughout
🎯
Final Mock Exam
Full exam-style mock with tutor feedback
This is a complete course with everything you need to pass your CIMA exam on the first attempt with a good score. The course package includes video tutorials for both the learning and practice stages, a full analysis of the pre-seen, official CIMA study text, tests, mock exams, tutor support, etc.
Our CIMA students have shown outstanding pass rates in their official CIMA exams since 2007.
A. Accounting Principles, Concepts and Regulations (10%)
B. Recording Accounting Transactions (50%)
C. Preparation of Accounts for Single Entities (30%)
D. Analysis of Financial Statements (10%)
Course Curriculum
Course Pricing
-
Complete Course With Tutor Support
-
- Access and tutor support for six months
- Detailed video lectures on complete syllabus
- Video lectures for exam questions and solutions
- Exam focused short notes
- Regular update on materials
- Active tutor support until your exam day
