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List of Specialized Subjects in ABM Strand

The Senior High School (SHS) ABM Strand is for those who plan to take up business-related courses in higher education or engage in business, entrepreneur ship, and other business-related careers.

List of Specialized Subjects in Accountancy, Business, and Management (ABM) Strand

Applied EconomicsThis subject is an introduction to the application of economic principles to management of business organizations. It also covers familiarization with Philippine industries as an aid to identifying potential business opportunities. This subject covers analysis of industries and culminates in the preparation of a socio-economic impact study of a business venture.
Business Ethics and Social ResponsibilityThis subject deals with the fundamental concepts, principles, and practices of ethical standards in the business environment. It combines the theoretical foundations of setting up business enterprises in the context of personal accountability and social responsibility.
Fundamentals of Accountancy, Business, and Management 1 (Grade 11 Quarter 3)This is an introduction to accounting, business, and management data analysis that will develop students’ appreciation of accounting as a language of business and an understanding of basic accounting concepts and principles that will help them analyze business transactions.
Fundamentals of Accountancy, Business, and Management 1 (Grade 11 Quarter 4)This subject discusses the accounting cycle for a service business and a merchandising business of a sole proprietorship. This includes journalizing of transactions, posting to the ledger, preparation of a trial balance, preparation of adjusting entries, worksheet preparation, and completing the cycle.
Fundamentals of Accountancy, Business and Management 2 (Grade 12 Quarter 1)This subject deals with the preparation and analysis of financial statements of a service business and merchandising business using horizontal and vertical analyses and financial ratios. Knowledge and skills in the analysis of financial statements will aid the future entrepreneurs in making good economic decisions.
Fundamentals of Accountancy, Business, and Management 2 (Grade 12 Quarter 2)This subject deals with the preparation of basic business forms and documents that includes bank transactions, and preparation of a simple bank reconciliation statement. Integration of information technology in accounting will also be introduced. The students will prepare an accounting practice set that requires the application of learning in the first three accounting subjects.
Business MathThis subject will provide an understanding of the basic concepts of mathematics as applied in business. It includes a review of the fundamental mathematics operations using decimals, fractions, percentages, ratios, and proportions; mathematics concepts and skills in buying and selling; computing gross and net earnings; overtime and business data presentation; and analysis and interpretation. The use of the computer and software applications for computation and data presentation is encouraged in this subject.
Business FinanceThis subject deals with the fundamental principles, tools, and techniques of the financial operation involved in the management of business enterprises. It covers the introduction to money, finance, the Philippine financial system, financial analysis, financial planning and control, introduction to investments, and personal finance. Using the dual learning approach of theory and application, each chapter and module engages the learner to explore all stages of the learning process from knowledge, analysis, evaluation, and application to preparation and development of financial plans and programs suited for a small business.
Organization and ManagementThis subject is designed to familiarize students with the basic concepts, principles, and processes related to business organization, and the functional areas of management. Particular emphasis will be given to the study of management functions like planning, organizing, leading, and controlling, and to orienting the students on the importance of these functions and the role of each area in entrepreneurship.
Principles of MarketingThis subject deals with the principles and practices in marketing goods and services. It also focuses on the development of integrated marketing programs that will help grow businesses.
Work Immersion/ Research/Career Advocacy/ Culminating Activity i.e. Business Enterprise SimulationThis subject integrates all the key concepts and processes of Accounting, Business, and Management (ABM) as applied in real-life activities following the business cycle: business opportunity research, product/service conception, business formation/organization, business implementation, business control, business liquidation, and management reporting in the context of ethical standard and social responsibility. Appropriate technologies will be used in a business enterprise.


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