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  • Bridging Program

    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 before 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

    Admission documents needed for submission:

    • Honorable Dismissal
    • Transcript of Records
    • Birth Certificate (NSO/PSA) / ICard / Certification of Naturalization for naturalized citizens
    • Applicant’s latest 1×1 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.