Senior High · Philippines
Best SHS strand or track for accountancy
Want to become a Certified Public Accountant? ABM — now the Business and Entrepreneurship elective cluster — gives you a head start on accounting and business math, but students from other tracks also take BS Accountancy.
Where it can lead
- BS Accountancy
- Future CPAs
- Business and finance degrees
Entrance tests to plan for
The CPA Licensure Exam comes after your degree: six subjects over three days, and you pass with a 75% general average and no subject below 65%. The May 2026 CPALE passing rate was 30.83%. CPALE review is coming soon to Super Tutor.
The SHS curriculum has changed
From School Year 2026–2027, students entering Grade 11 follow DepEd's Strengthened Senior High School Curriculum: two tracks — Academic and Technical-Professional (TechPro) — with elective clusters in place of the old STEM, ABM, HUMSS and GAS strands. Students already in Grade 12 finish under the strand system. Schools only offer the tracks and electives they have teachers for, so check with yours.
Source: DepEd Memorandum No. 012, s. 2026.
The exams that come next
Prepare for your entrance tests
Super Tutor doesn't teach your SHS subjects — it helps with what comes next. Each college entrance test is its own course (UPCAT, ACET, DLSU's DCAT, USTET, PUPCET and more) with chapter reviewers, practice quizzes and an AI tutor; UPCAT also has full mock exams. Start free with a 5-day trial, no card.
Questions
What can the Best SHS Strand or Track for Accountancy lead to in college?
BS Accountancy; Future CPAs; Business and finance degrees.
Which entrance tests should I plan for?
The CPA Licensure Exam comes after your degree: six subjects over three days, and you pass with a 75% general average and no subject below 65%. The May 2026 CPALE passing rate was 30.83%. CPALE review is coming soon to Super Tutor. Tests to look at: UPCAT, DLSU (DCAT), ACET.
Are SHS strands still offered?
From School Year 2026–2027, students entering Grade 11 follow DepEd's Strengthened Senior High School Curriculum: two tracks — Academic and Technical-Professional (TechPro) — with elective clusters in place of the old STEM, ABM, HUMSS and GAS strands. Students already in Grade 12 finish under the strand system. Schools only offer the tracks and electives they have teachers for, so check with yours. (DepEd Memorandum No. 012, s. 2026)
Does Super Tutor have SHS or strand courses?
No. Super Tutor reviews for college entrance, civil service and PRC board exams — not SHS subjects.
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