Coverage of Qualifying Examination (Bridging Program)

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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