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


A business college upholding excellence in educating Christian servant professionals.


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.


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

Prof. Dr. Jemma J. Jay
Prof. Dr. Ernesto Golosino, CMITAP, DBA
Program Head
Business Administration
Prof. Dr. Florita Acero, CPA
Program Head
Prof. Lutgarda Cañedo, MBA
Program Head
Tourism and Hospitality Management

Faculty Members


Prof. Dr. Florita Acero, CPA, DBA

Ms. Cecile Evemary Batingal, CPA
MS in Accountancy major in Internal Auditing

Prof. Lutgarda Cañedo, MBA

Mrs. Catherine Delgado
MS in Industrial Technology - Food Technology

Mr. Peter Elezar Duquilla, MBA

Prof. Dr. Precillano Echavia
DM major in Human Resource Management

Prof. Dr. Ernesto Golosino, CMITAP, DBA

Prof. Dr. Jemma Jay, CPA
DM major in Human Resource Management

Prof. Roger Magallanes, MBA

Mr. Remark Montalban, CPA, CMA
MS in Accountancy major in Internal Auditing

Mrs. Ma. Emily Navales, MBA

Prof. Leomar Virador, CPA, CMITAP
MS in Accountancy major in Management Accounting

Prof. Dr. Rosemary Zacal, DBA


Mr. Eli Adel Pague, MBA

Mr. Mark Gerald Tesorio
MBA major in Hotel & Restaurant Management


Mr. Stephen John Bolotaolo, CPA

Mrs. Ivy Xyzeth Boniel

Mr. Kent Anthony Calumba

Prof. Michael Cañares, CPA
MS in the Faculty of Economics

Ms. Ma. Elisa Castrodes, CPA

Ms. Syra Monica Damalerio

Atty. Lady Victoria Dejaño, CPA

Prof. Dr. Maria Paz Espiritu, DBA

Mrs. Mary Ann Icamen

Mr. Gabriel Christian Labasan, CPA

Atty. John Rey Laga

Ms. Xiaofang Liu
MA in Chinese Literature

Ms. Evangelyn Luminarias, CPA

Mr. Allan Luzano, MBA

Ms. Cindy Pinat

Mr. Gerald Rodriguez

Mr. Philip Rey Salazar, CPA

Mr. John Carmelo Servidad

Mrs. Rheena Simbajon
Master in Marketing Communication

Atty. Lawrence Louie Uy

Research and Publications

Student Organizations

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