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CIMA Fundamentals of Financial Accounting (BA3) Study Text 2025

With Fundamentals of Financial Accounting study materials, you’ll learn how to prepare financial statements for single entities within a conceptual and regulatory framework.

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The Fundamentals of Financial Accounting Essentials Pack has everything you need for your studies and your exam. It will give you an understanding of the role of legislation and of accounting standards.

The Study Text provides the theory, with worked examples and real-world case studies to give context. The Exam Kit tests your knowledge with exam-style practice questions, exam tips and recaps of key areas. Use the Revision Cards to revise and memorise important areas. Two marked mocks are also included, that look and feel like the real thing. All study materials are CIMA approved, and cover the full syllabus.

Topics covered:

Accounting Principles, Concepts and Regulations

Recording Accounting Transactions

Preparation of Accounts for Single Entities

Analysis of Financial Statements