SHS ABM Strand Guide: Programs and College Pathway

SHS ABM Strand Guide: Programs and College Pathway

ABM (Accountancy, Business and Management) is the senior high school strand built around business, accounting and management. Here's what it covers, which college programs it lines up with, and how to plan your college entrance tests.

A note on the new SHS curriculum. DepEd is phasing out the strands. Under DepEd Memorandum No. 012, s. 2026, students entering Grade 11 from school year 2026–2027 follow the Strengthened SHS Curriculum, which has two tracks (Academic and Technical-Professional, or TechPro) with elective clusters instead of ABM, STEM, HUMSS and GAS. Most Grade 12 students in 2026–2027 finish under the old strands (891 pilot schools switched a year earlier). This guide is for ABM students and graduates. If you're entering Grade 11 now, the closest match is the Academic track's Business and Entrepreneurship electives.

What ABM covers

ABM's specialized subjects include:

• Fundamentals of Accountancy, Business and Management 1 and 2
• Business Math
• Business Finance
• Business Ethics and Social Responsibility
• Organization and Management
• Principles of Marketing
• Applied Economics
• A Grade 12 capstone, such as a business simulation, research project or work immersion (it depends on your school)

You also take the core subjects every strand takes: English, Filipino, math, science, social science and PE. The focus is business, math and writing.

College programs that fit ABM

Accountancy

• BS Accountancy (the route to the CPA board exam, the CPALE)
• BS Management Accounting
• BS Internal Auditing
• BS Accounting Information System

Business

• BS Business Administration (majors such as Marketing Management, Financial Management, Operations Management and Human Resource Management)
• BS Entrepreneurship
• BS Real Estate Management

Hospitality and tourism

• BS Hospitality Management
• BS Tourism Management

Public administration and economics

• Bachelor of Public Administration
• BS or AB Economics

Can ABM students take STEM programs?

Yes. Under CHED Memorandum Order No. 105, s. 2017, SHS graduates from any strand can be admitted to any college program. A university can, however, require bridging subjects for students whose strand doesn't match the program, most often for engineering and science courses. Check the admission page of each program you're considering.

Scholarships work the same way. Non-STEM students can apply for the DOST-SEI undergraduate scholarship if they're in the top 5% of their class, and the scholarship funds priority science and technology courses. See the government scholarships guide.

College entrance tests: strengths and gaps

ABM students often have a head start on:

• Math word problems, thanks to Business Math and Business Finance
• Reading and writing, which matter for every test and for the ACET essay

Plan extra review for:

• Science. After Grade 10, ABM students only take the core science subjects, but the UPCAT and USTET both have a science section, and the DOST-SEI exam has a full science part.
• Algebra and geometry beyond business math, which show up on most entrance tests.

Which tests to consider

Private schools must waive the entrance test fee for applicants covered by RA 12006 (the Free College Entrance Examinations Act): natural-born Filipinos in the top 10% of their graduating class whose families are below the poverty line.

Choosing a school for accountancy or business

Many schools offer these programs, so don't go by reputation alone. Check two things:

• Whether the program is a CHED Center of Excellence or Development
• The school's recent CPALE results, which PRC publishes after each exam

Then weigh cost, location and fit. See choosing a college after CET acceptance.

When ABM is the right choice

• You want accountancy, business, marketing or management
• You're comfortable with math, especially applied math
• You like the idea of a corporate, finance or business-owner career

When ABM might not fit

• You want engineering, medicine or computer science (STEM fits better)
• You want the humanities or social sciences (HUMSS fits better)
• You're drawn to creative arts (the Arts and Design track fits better)

Where ABM graduates often go

• Accountancy: BS Accountancy, then the CPALE, then audit, tax, accounting or finance roles
• Business and management: management trainee programs, then supervisory and management roles
• Marketing: sales, brand and marketing roles
• Entrepreneurship: starting or growing a family business
• Banking and finance: bank and finance-company roles
• Economics: research, policy or further study

Where Super Tutor fits

Super Tutor has reviewers for the main college entrance tests: UPCAT (with full mock exams), ACET, DLSU's DCAT, USTET, PUPCET, the FEU and CEU entrance exams, MSU-SASE, and the DOST-SEI scholarship exam. See every exam Super Tutor covers or start free — 5-day trial, no card needed.

What to read next

• SHS strand vs college course
• Big 4 CPA hiring in the Philippines
• Choosing a college after CET acceptance