College of Business and Accountancy

 

About the College of Business and Accountancy


The college was originally named College of Commerce (COC) when it was given its first government recognition in June 1955. When the BS Accountancy program was recognized as a separate program from BS Commerce, e name of the college was changed to College of Commerce and Accountancy (CoCA). With the inclusion of the BS Hospitality Management and BS Tourism programs under the college, the name was appropriately changed to what it is known today, the College of Business and Accountancy (CBA).

Currently, the CBA has three relatively large departments, namely: Accountancy, Business Administration and Tourism and Hospitality Management.

CBA has two Level - III accredited programs, BS Accountancy and BS Business Administration, with the Philippine Association of Accredited Schools, Colleges and Universities (PAASCU) under the Federated Accrediting Association of the Philippines (FAAP).

It is the largest college in terms of student population. Its flagship program, Bachelor of Science in Accountancy (BSA) has produced CPAs and topnotchers including a 1st placer in 1991. The performance of the graduates in the CPA board examinations over the years has consistently exceeded the national standard. HNU graduates in the business programs are holding key positions in the business community in the province and beyond.

Vision, Mission and Goals


Vision

A business college upholding excellence in educating Christian servant professionals.

Mission

We commit ourselves to the:
  • development of a center for quality business education
  • constant quest for excellence in scholarly research, dynamic instruction and needs-based community extension; and
  • molding of persons imbued with high ideals of integrity and moral values.

Goals

We aim to:
  • offer relevant business curriculum responsive to the needs of the community and industry;
  • undertake the production of peer-refereed research outputs, updated instructional materials, and engage in outreach activities founded on specific needs of the community; and
  • practice professional and personal ethics guided by gospel values.

Academic Programs


  • Bachelor of Science in Accountancy (BSA)
  • Bachelor of Science in Management Accounting (BSMA)
  • Bachelor of Science in Business Administration major in:
  • Financial Management (BSBA-FM)
  • Marketing Management (BSBA-MM)
  • Human Resource Management (BSBA-HRM)
  • Bachelor of Science in Hospitality Management (BSHM)
  • Bachelor of Science in Tourism Management (BSTM)

Dean and Program Heads

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Dr. Florita D. Acero, CPA
Dean
cba.dean@hnu.edu.ph
photo_filler.png
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canedo.jpg
Dr. Leomar Virador, CPA, CMITAP
Full Professor I
Program Head
lvirador@hnu.edu.ph
Prof. Catherine Delgado, MSIT
Full Instructor I
Program Head
cingles@hnu.edu.ph
Prof. Lutgarda Cañedo, MBA
Assistant Professor I
Program Head
lcanedo@hnu.edu.ph

Faculty Members

First Semester School Year 2026-2027

Prof. Acero, Florita, CPA, DBA
Associate Professor 1
Professor of Accountancy
Dean, College of Business and Accountancy


Prof. Virador, Leomar, CPA, CMITAP, PhD BA
Full Professor 1
Faculty of Accountancy
Program Head


Ms. Delgado, Catherine, MSIT
Full Instructor 5
Faculty of Tourism and Hospitality
Program Head
 

Ms. Almedilla, Jenilyn
Associate Instructor 1
Faculty of Business Administration

 
Mr. Añosa, Silvino Jr., MBA
Full Instructor 1
Faculty of Business Administration

Ms. Araño, Cindy
Associate Instructor 1
Faculty of Tourism and Hospitality


Ms. Batingal, Cecile Evemary , CPA, MSA-IA
Full Instructor 5
Faculty of Accountancy
 

Ms. Binangbang, Cleo
Associate Instructor 1
Faculty of Accountancy
 

Prof. Cañedo, Lutgarda, MBA, CHRA
Assistant Professor 3
Faculty of Tourism and Hospitality

 
Prof. Duquilla, Peter Elezar, MBA
Assistant Professor 1
Faculty of Tourism and Hospitality

 
Mr. Felicitas, Leenard Nickolson, MBA
Full Instructor 5
Faculty of Business Administration
 

Ms. Jagunos, Princess Diane
Associate Instructor 1
Faculty of Tourism and Hospitality

 
Ms. Javier, Regie Grace
Associate Instructor 1
Faculty of Tourism and Hospitality

 
Ms. Juson, Rose Ann, CPA
Associate Instructor 2
Faculty of Accountancy
 

Ms. Lero, Ross Catherine, CPA
Associate Instructor 2
Faculty of Accountancy
 

Ms. Macua, Evanessa, CPA
Associate Instructor 2
Faculty of Accountancy

 
Prof. Magallanes, Roger, MBA
Assistant Professor 1
Faculty of Business Administration
 

Ms. Maglupay, Floramae, MLS
Associate Instructor 1
Faculty of Tourism and Hospitality

Ms. Parma, Maria Genelle
Associate Instructor 1
Faculty of Tourism and Hospitality
 

Mr. Peguit, Lourd Gerard
Associate Instructor 1
Faculty of Tourism and Hospitality
 

Ms. Saligumba, Ma. May
Associate Instructor 1
Faculty of Tourism and Hospitality

 

Mr.Tesorio, Mark Gerald, MBA-HRM
Full Instructor 1
Faculty of Tourism and Hospitality
 

Ms. Almarie Ross Ungab
Associate Instructor 1
Faculty of Tourism and Hospitality


PART-TIME FACULTY

 
Mr. Aranzado, Gerry, MSBA
Full Instructor 1
Part-time Faculty of Business Administration
 

Mr. Bolotaolo, Stephen John, CPA
Associate Instructor 2
Part-time Faculty of Accountancy
 

Ms. Echavia, Kayrene Marielle
Associate Instructor 1
Part-time Faculty of Business Administration
 

Prof. Echavia, Precillano, DM
Associate Professor 2
Part-time Faculty of Business Administration
 

Prof. Espiritu, Maria Paz, DBA
Associate Professor 1
Part-time Faculty of Accountancy
 

Mr. Hurboda, Reymund, MATVE
Full Instructor 3
Part-time Faculty of Tourism and Hospitality
 

Prof. Jabines, Epifania, MBA
Assistant Professor 1
Part-time Faculty of Business Administration

 

Prof. Jay, Jemma, CPA, DM
Associate Professor 3
Part-time Faculty of Accountancy
 

Prof. Llanos, Joan, DODT
Assistant Professor 3
Part-time Faculty of Business Administration
 

Mr. Luzano, Allan, MBA
Associate Instructor 1
Part-time Faculty of Business Administration

 
Mr. Narval, Heber
Associate Instructor 1
Part-time Faculty of Business Administration

Atty. Navales, Ma. Emily, MBA
Full Instructor 1
Part-time Faculty of Business Administration
 

Mr. Remolador, Marbert
Associate Instructor 1
Part-time Faculty of Business Administration

Ms. Reyes, Cecil, JD
Associate Instructor 2
Part-time Faculty of Business Administration
 

Atty. Sabillo, Matthew Jason
Full Instructor 1
Part-time Faculty of Accountancy
 

Fr. Salvar, Ernesto, MA
Full Instructor 1
Part-time Faculty of Tourism and Hospitality

 
Mr. Santiago, Earl Justine,CPA
Associate Instructor 2
Part-time Faculty of Accountancy

 
Fr. Solde, Jaekel, MA
Full Instructor 1
Part-time Faculty of Tourism and Hospitality

 
Atty. Uy, Lawrence Louie
Full Instructor 1
Part-time Faculty of Accountancy

 
Ms. Wate, Nanelyn, JD, MPA
Associate Instructor 1
Part-time Faculty of Business Administration

 
Prof. Zacal, Rosemary, DBA
Associate Professor 3
Part-time Faculty of Business Administration

Research and Publications

Student Organizations


Organization  
Junior Business Executives Association (JBEA)  
Junior Philippine Institute of Accountants (JPIA)  
Hospitality and Tourism Society (HATS)