BA3 introduces you to the principles of financial accounting and helps you understand how to prepare and interpret basic financial statements. You’ll cover key topics such as double-entry bookkeeping, trial balances, reconciliations, and how financial information is structured for decision-making. This subject is designed to build the foundation for later CIMA studies in management and financial reporting.
For BA3, I found Astranti to be more than enough. Their revision notes, practice exercises, and mock exams gave me all the structure I needed to pass in one attempt. Unlike with other papers, I didn’t use their tutorials much — instead, I relied on writing short notes and using ChatGPT to create summaries and flowcharts, which gave me a clear big-picture view of the syllabus.
Personally, BA3 was not a very challenging paper, so my study approach was simple: revise actively, focus on mocks, and sharpen exam technique.
My Advice to Students
If you prefer guided study, take advantage of Astranti’s tutorials and make your own short notes.
If you learn better through active recall, prioritize their exercises and mocks.
Use ChatGPT or another study assistant to check your answers, summarize tricky concepts, and create flowcharts — this really helps build clarity.
Don’t underestimate the power of mock exam corrections. Reviewing your mistakes carefully can often be more powerful than reading a chapter twice.
With the right focus and consistent practice, BA3 can be one of the smoother subjects on your CertBA journey.