College of Business and Accountancy
- About
- Vision, Mission & Goals
- Academic Programs
- Faculty
- Research & Publications
- Student Organizations
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

Dean
cba.dean@hnu.edu.ph



Full Professor I
Program Head
lvirador@hnu.edu.ph
Full Instructor I
Program Head
cingles@hnu.edu.ph
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) |



