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

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.

• Download the Application Form.
• Submit the accomplished Application Form and other admission documents* through email to This email address is being protected from spambots. You need JavaScript enabled to view it. with the subject [BSA Bridging Program Application - Full Name of Applicant]
• There shall be NO entrance exam for the Academic Year 2025-2026.
• The qualifying exam shall be scheduled by the admissions office.

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

• Admission documents needed for submission:

  • Honorable Dismissal

  • Transcript of Records

  • Birth Certificate (NSO/PSA) / ICard / Certification of Naturalization for naturalized citizens

  • Applicant's latest 1x1 colored photo

  • Certificate of Good Moral Character

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:

• Abide by the rules and regulations of the college, as stated in the CKS College student handbook.

• Students who accumulate 9 units of failing grades (5.0) shall be disqualified from the program.

What is the CKS College Honors' Circle?

The CKS College Honors' Circle is a program designed through a joint undertaking between the Chiang Kai Shek College Alumni Association, Inc. (CKSCAAI) and the CKS College School of Business and Accountancy. It seeks to provide an enhanced educational experience to high-achieving students in an environment that supports social, emotional, and intellectual development.

This program shall only be available to high-achieving students who will enroll in any of the following courses under the CKS College School of Business and Accountancy:

• Bachelor of Science in Business Administration

  • Major in Marketing Management

  • Major in Management

• Bachelor of Science in Entrepreneurship

• Bachelor of Science in Accountancy

• Bachelor of Science in Accounting Technology

To be retained in the Honors' Circle, the student must…

•  Enroll in and receive credit for at least 18 units every semester at CKS College

•  Attend and participate in extra-curricular activities organized by CKS College and the CKSCAAI

•  Be an active member and/or officer of a student organization at CKS College

•  Maintain a grade point average of at least 1.75 (rating of 89%-91%)

•  No grade below 2.50 (rating of 80%-82%)

What are the Benefits of Joining the Honors' Circle?

DOWNLOAD APPLICATION FORM HERE