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BSAct : Business Education Core

FACCT2 - Accounting 2(Accounting for Partnership and Corporation)

This is a 6-unit course that deals with transactions, financial statements and problems peculiar to the operations of partnerships and corporations as distinguished from the sole proprietorship. Special topics on book value per share and earnings per share are also included.

Pre-requisite/s : FACCT1

Credits : 6.0 Units


OBLCON - Obligations & Contracts

This course deals with the basic principles of law in relation to contracts and obligations. It involves discussion of the nature, sources, kinds, and extinguishments of contracts including defective contracts and other miscellaneous topics relevant to the course.  Topics include: general legal concepts of enforceable rights and obligations; types of laws and the national legal system; nature, purpose, scope, and key principles of national legislation; sources of obligations; kinds of obligations under the Civil Code; specific circumstances affecting obligations in general (fortuitous events, fraud, negligence, delay, and breach of contract); duties of obligor to do or not to do; extinguishments of obligation; general principles of the law of contracts; elements and stages of contracts; freedom from contract and limitation; object of contracts; considerations of contracts; formalities; interpretations and reformations of contracts; and defective contracts (rescissible, voidable, unenforceable, and void).

Pre-requisite/s : None

Credits : 3.0 Units


PRITAX - Principles of Taxation

This subject covers the basic concepts, principles and laws applicable to income taxation and income taxes such as Basic, Final and Capital Gains Taxes.  This also includes discussion about the functions, duties and authorities of the Bureau of Internal Revenue and that of the Commissioner of Internal Revenue.  The discussions involve the computation of taxable income of the different income taxpayers such as individuals, estates, trusts, partnerships and corporations.  The determination of taxable income entails the calculation of gross income inclusions and exclusions, the allowed deductions from gross income as well as the tax credits deductible against the yearly income tax due.

Pre-requisite/s :MATINV, FACCT2,  OBLCON

Credits : 3.0 Units


MICECO- Microeconomics

This is a course that deals with the principles, concepts and theories of Microeconomics.  The course covers methods and tools of economic analysis; organizational structure of an economy and economic systems; supply and demand analysis including the concept of elasticity; equilibrium price and price controls; theory of consumer behavior and concept of marginal analysis; theory of production, cost and revenue; and theory of markets. Practical application of the principles, theories and concepts to real economics situations and/or problems is an integral part of the course, which are vital to managerial decision-making.

Pre-requisite/s : INTECO

Credits : 3.0 Units


SORGGO -Social Responsibility and Good Governance

This course focuses on the basic concepts, principles, frameworks and practices of social responsibility and good governance. It analyses the business framework that guides social responsibility and good governance practice. It also combines theory with field experience aimed at inspiring young leaders to become responsible citizen and entrepreneurs, and business leaders.

Pre-requisite/s : None

Credits : 3.0 Units


Jun 27

Guidelines for 2024 Commencement Exercises

Jun 20

Candidates for Graduation (Undergraduate) Class of 2024

May 27

Enrollment for Summer Classes and Internship 2024

May 7

Final Examination Schedule 2nd Semester A.Y. 2023-2024


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