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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

Announcements


Jun 11

Enrollment for AY 2018 - 2019, 1st Semester

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May 26

Results of BSMA-BSA Bridging Program Qualifying Exams (May 25, 2018)

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May 3

List of Students Who Passed the Entrance Exam for Bridging Program (as of March 10, 2018)

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Apr 21

Teacher Certificate Program for Summer 2018

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