BSA Bridging Program

  • Print

The BSA Bridging Program is designed to provide BS - Management Accounting, BS - Accounting Technology, and BS - Accounting Information System graduates with further training as they pursue a second degree in BS in Accountancy at CKS College.

Applicants should be scheduled to graduate from their previous school by the end of the school year prior to the school year of admission and entry to CKS College.

Coverage of Qualifying Examination

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

The admissions office will send an email to qualified and accepted applicants regarding enrollment dates, procedures, and payment instructions.

To stay in the program, successful applicants should: