CIMA BA3 - Fundamentals of Financial Accounting

CIMA BA3: Financial Reporting

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%)

Lecture Videos

Comprehensive yet easy-to-understand lecture videos provide complete coverage of the exam syllabus.

Practice Question Videos

Videos for exam questions from practice kit and previous exam questions. Explanations are included for all answer.

Short Notes

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Online Quizzes & Mocks

Online quizzes & Mock Exams help identify knowledge gaps as well as they are a source of quick learning.

Day By Day Study Plan

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Course Curriculum

Chapter 1. The Nature and Objective of Accounting
9 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
  Start
- 1. Introduction to Assets, Liabilities and Accounting Equation (27:41)
  Start
- 2. Elements of Accounting (13:57)
  Start
- 3. Financial Accounting versus Management Accounting (16:39)
  Start
- 4. Elements of Accounting Explained (17:03)
  Start
- 5. Accounting Equation With Example (27:26)
  Start
- 6. F3 Exam format, questions solutions
  Start
- Complete Study Notes
  Start
- QUIZ - Introduction to Accounting
  Start
Chapter 2. An Introduction to Final Accounts
1 Lesson
- Complete Study Notes
  Start
Chapter 3. Sources, Records and the Books of Prime Entry
5 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
  Start
- 1. Source Documents (09:39)
  Start
- 2. Books of Prime Entry (26:08)
  Start
- 3. Complete Study Notes
  Start
- QUIZ - Sources, records and books of prime entry
  Start
Chapter 4. Ledger Accounting and Double Entry
11 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
  Start
- 1. Debit and Credit - Grace Part 1 (44:13)
  Start
- 2. Completing General Journal - Grace Part 2 (26:51)
  Start
- 3. Introduction to Ledgers - Grace Exercise (21:52)
  Start
- 4. Ledger Posting Using T Accounts - Grace Exercise (26:43)
  Start
- 5. Accounting Cycle - Grace Example - Trial Balance (26:48)
  Start
- 6. Discussion - Open and Closing Balances of Ledgers
  Start
- Complete Study Notes
  Start
- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
  Start
- 7. Double Entry MCQs from Kaplan Kit - DM (59:40)
  Start
- QUIZ - Ledger accounts and double entry
  Start
Chapter 5. From Trial Balance to Financial Statements
6 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
  Start
- 1. Grace Example - Income Statement and Balance Sheet (18:22)
  Start
- 2. Income Statement and Balance Sheet - Blubbermouth (19:45)
  Start
- 3. Income Statement and Balance Sheet - Alpha Co
  Start
- Complete Study Notes
  Start
- QUIZ - From Trial Balance to Financial Statements
  Start
Chapter 6. Tangible Non-Current Assets
13 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
  Start
- 1. Introduction to Tangible Non-Current Assets (25:57)
  Start
- 2. Cost of Non Current Assets (11:03)
  Start
- 3. Concept of Depreciation (28:11)
  Start
- 4. Methods of Depreciation (50:22)
  Start
- 5. Proportional Depreciation (23:44)
  Start
- 6. Revaluation of Non Current Assets (56:15)
  Start
- 7. Disposal of Non Current Assets (21:31)
  Start
- Complete Study Notes
  Start
- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
  Start
- 8. MCQs 7.3, 7.4, 7.5, 7.7 BPP Kit (24:30)
  Start
- 9. MCQs 7.8, 7.15, 7.12, 7.14, 8.1, 8.2, 8.6, 8.12, BPP Kit(22:13)
  Start
- QUIZ - Tangible Non Current Assets
  Start
Chapter 7. Intangible Non-Current Assets
5 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
  Start
- 1. Introduction to Intangible Assets (19:23)
  Start
- 2. Treatment of Research and Development Cost (19:06)
  Start
- 3. Complete Study Notes
  Start
- QUIZ - Intangible Non Current Assets
  Start
Chapter 8. Cost of Goods Sold and Inventories
9 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
  Start
- 1. Inventory - Introduction (27:05)
  Start
- 2. FIFO and LIFO - Inventory Valuation Methods (13:27)
  Start
- 3. Average Cost Method - Inventory Valuation Methods (12:44)
  Start
- Complete Study Notes
  Start
- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
  Start
- 4. MCQs - 6.1 - 6.13 - BPP Kit (43:41)
  Start
- 6. Mark up and Margin Extra Session (28:26)
  Start
- QUIZ - Inventory
  Start
Chapter 9. Irrecoverable Debts and Allowance for Receivables
8 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
  Start
- 1. Irrecoverable Debts and Allowances (20:42)
  Start
- 2. Irrecoverable debts and allowances (17:16)
  Start
- 8. Complete Study Notes
  Start
- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
  Start
- 3. MCQs 11.4, 11.7 BPP Kit (12:46)
  Start
- 4. MCQs Extra Questions (11:57)
  Start
- QUIZ - Irrecoverable Debts and Allowances
  Start
Chapter 10. Accruals (And Prepayments)
7 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
  Start
- 1. Introduction to Accruals and Prepayments (22:05)
  Start
- 2. Accruals and Prepayments Explained (19:01)
  Start
- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
  Start
- 2. MCQs 10.5 - 10.7 BPP Kit (22:06)
  Start
- 4. MCQs 10.8, 10.10, 10.11, 10.12 BPP Kit (16:31)
  Start
- QUIZ - Accruals and Prepayments
  Start
Chapter 11. Accounting for Sales Tax
9 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
  Start
- 1. Sales Tax Introduction (13;30)
  Start
- 2. Sales Tax Example (14:31)
  Start
- Complete Study Notes
  Start
- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
  Start
- 3. MCQs 5.1 - 5.4 - BPP Kit (35:09)
  Start
- 4. MCQs 5.5 - 5.8 BPP Kit (17:10)
  Start
- 5. Sales Tax- Kaplan Kit - Question - 77 - 86 (30:33)
  Start
- QUIZ - Sales Tax
  Start
Chapter 12. Accounting for Payroll
1 Lesson
- Complete Study Notes
  Start
Chapter 13. Bank Reconciliations
8 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
  Start
- 1. Bank Reconciliation Lecture (30:47)
  Start
- Complete Study Notes
  Start
- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
  Start
- 2. MCQs 16.1 - 16.6 - BPP (42:05)
  Start
- 3. Bank Reconciliations - MCQs 29 - BPP - Mock 1 (6:25)
  Start
- 4. Bank Reconciliations - MCQs 16.7 - 16.15 - BPP (41:03)
  Start
- QUIZ - Bank Reconciliations
  Start
Chapter 14. Control Accounts
5 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
  Start
- 1. Control Accounts Lecture (15:47)
  Start
- 2. Control Accounts Lecture 2 (25:01)
  Start
- Complete Study Notes
  Start
- QUIZ - Control Accounts
  Start
Chapter 15. Correction of Errors
5 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
  Start
- 1. Correction of Errors Lecture 1 (28:48)
  Start
- 2. Correction of Errors 2 (17:16)
  Start
- Complete Study Notes
  Start
- QUIZ - Correction Of Errors
  Start
Chapter 16. Incomplete Records
7 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
  Start
- 1. Complete Lecture (22:42)
  Start
- Complete Study Notes
  Start
- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
  Start
- 2. MCQs 20.4 - 20.9 BPP Kit (30:56)
  Start
- 3. Incomplete Records - Kaplan Kit Question - 87 - 88 (10:59)
  Start
- QUIZ - Incomplete Records
  Start
Chapter 17. Preparation of Sole Traders’ Accounts
4 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
  Start
- 1. Preparation of Financial Statements for Sole Traders (28:42)
  Start
- Complete Study Notes
  Start
- QUIZ - Preparation of Financial Statements for Sole Traders
  Start
Chapter 18. Limited Liability Companies
10 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
  Start
- 1. Introduction to Company Accounting (23:38)
  Start
- 2. Introduction to Company Accounting (25:06)
  Start
- 3. Introduction to Company Accounting (23:50)
  Start
- Complete Study Notes
  Start
- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
  Start
- 4. MCQs 13.1 - 13.3 BPP Kit (10:33)
  Start
- 5. MCQs 13.4 - 13.7 BPP Kit (27:46)
  Start
- 6. MCQ - 13.8 - BPP Kit (07:33)
  Start
- QUIZ - Introduction to Company Accounting
  Start
Chapter 19. Manufacturing Accounts
1 Lesson
- Complete Study Notes
  Start
Chapter 20. Statements of Cash Flows
9 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
  Start
- 1. Introduction to Statement of Cash Flow (09:47)
  Start
- 2. Structure of Cash Flow Statement (14:23)
  Start
- 3. Statement of Cash Flow - Direct Method (13:28)
  Start
- 4. Statement of Cash Flow - Indirect Method (13:56)
  Start
- Complete Study Notes
  Start
- 🔻 PRACTICE STAGE - KIT AND EXAM QUESTION VIDEOS
  Start
- 5. MCQs 24.1 - 24.7 BPP Kit (20:56)
  Start
- 6. MCQs 24.8 - 24.16 BPP Kit (28:10)
  Start
Chapter 21. Interpreting Company Accounts
6 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
  Start
- 1. Interpretation of Financial Statements (04:51)
  Start
- 2. Interpretation of Financial Statements (14:47)
  Start
- 3. Interpretation of Financial Statements (18:39)
  Start
- Complete Study Notes
  Start
- QUIZ - Interpretation of Financial Statements
  Start
Chapter 22. Preparing Accounts: Concepts and Conventions
1 Lesson
- Complete Study Notes
  Start
Chapter 23. The Regulatory System
5 Lessons
- 🔵 LEARNING STAGE - TOPIC VIDEOS & NOTES
  Start
- 1. Introduction to The regulatory framework (32:10)
  Start
- 2. IASB and the IFRS Foundation (15:37)
  Start
- 3. Complete Study Notes
  Start
- QUIZ - Regulatory Framework
  Start

Course Pricing