Coverage of Qualifying Examination (Bridging Program) - CKS College (大學)

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Coverage of Qualifying Examination (Bridging Program)

Coverage of Qualifying Examination

BSA Bridging Program


1.      Cash

a.       Cash and Cash Equivalents

b.      Bank Reconciliation

2.      Receivables

a.       Methods of Estimating Doubtful Accounts

b.      Direct and Allowance Method

3.      Inventories

a.       Inventory Valuation

b.      Inventory Estimation

4.      Property, Plant and Equipment

a.       Classification of Land, Building and Machinery

b.      Different Modes of Acquisition

c.       Subsequent Measurement – Cost Model only

d.      Depreciation methods

5.      Liabilities

a.       Current Liabilities

i.      Trade and other payables

ii.      Warranties

iii.      Premiums

iv.      Provisions

b.      Non-Current Liabilities

i.      Bonds

6.      Shareholders’ Equity

a.       Share Issuance

b.      Treasury Share Transactions

c.       Share Retirement

d.      Dividends

e.       Book Value per share

f.       Basic Earnings per share

7.      Partnership

a.       Formation

b.      Operation

c.       Dissolution

d.      Liquidation – lump sum only

8.      Installment Sales

9.      Construction Contracts

10.    Franchise


Jun 30

Schedule of Classes for Teacher Certificate Program (TCP) S.Y. 2017 - 2018

Jun 8

Enrollment for 1st Semeter, SY 2017-2018

Apr 2

Bridging Program (AY 2017-2018): Entrance Exam Results (Updated on April 11, 2017)

Mar 22

Commencement Exercises 2017: Important Dates


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