The ABM (Accountancy, Business, and Management) Strand is designed for students who are interested in business, finance, entrepreneurship, and accounting. The curriculum of the ABM strand provides a strong foundation in the principles of business and management, as well as financial and accounting concepts. Some of the subjects covered in the ABM strand include:

• Organization and Management
• Principles of Marketing
• Applied Economics
• Fundamentals of Accountancy, Business, and Management 1 and 2
• Business Math 
• Business Finance 
• Business Ethics and Social Responsibility
• Business Enterprise Simulation/Work Immersion
• Business Research/Feasibility Study

The advantages of choosing the ABM Strand for students interested in business, finance, entrepreneurship, and accounting include:

• Preparation for college courses in business, management, accounting, and finance
• Development of analytical, problem-solving, and communication skills that are applicable to a wide range of careers.
• Exposure to business concepts and practices that are relevant to the Philippine economy and the global market. 

At Sacred Heart School – Ateneo de Cebu, the ABM Strand is designed to provide students with a well-rounded education that emphasizes practical skills, innovation, and creativity. Some of the key features of the ABM Strand at SHS-AdC include:

• Faculty who are not merely academics but practitioners.
• Small class sizes that allow for personalized attention and support from teachers.
• Emphasis on the innovative curriculum with the inclusion of Philippine Labor Laws and international certification from Pearson’s Certiport. 
• Emphasis on the development of entrepreneurial and leadership skills through co-curricular activities such as the Business Conference, Marketing Expo, Entrepreneurship Summit, CSR Convergence, World-Class Filipino Symposium, Accounting and Finance Bootcamp, Business Research and Innovations Conference, Business Mathematics Debate, Moot Coot Competition, and Young Leaders Economic Congress. 
• Opportunities for students to gain practical experience through Work Immersion Program in partnership with Concentrix, Robinsons Land Corporation, and IONOS.
• Opportunities for students to acquire immersive academic and industry experiences through International College and Career Exposure in Singapore, Japan, Canada, Australia, and USA. 
• Opportunities for students to simulate start-up business plans with the mentoring and coaching of well-known Cebuano gurus, business owners, and CEOs. 
• Access to modern facilities and resources such as Engr. William C. Liu Sr. Innovation Room, Lily G. Ngochua Library, Virginia Chiongbian Theater, Computer Laboratory, and state-of-the-art sports complex. 
• Support services such as guidance counseling, learning support, and career and college guidance. 

We believe in providing our students with a transformative education that prepares them to become agile servant leaders who are committed to making a positive impact on the world. Our ABM Strand is designed to provide students with the pragmatic skills, up-to-date information, and fit-for-purpose experience needed to succeed in the world of business, while also instilling in them the values of magis (more), cura personalis (care for the person), and being men and women with and for others.

What we do differently at SHS-AdC:

• Our commitment to the Jesuit tradition of academic excellence, social justice, and spiritual growth
• Our focus on innovation, creativity, and practical skills development, which helps students to become globally competitive and successful in the business landscape. 
• Our emphasis on values formation, which helps students to become ethical, responsible, and socially aware leaders.
• Our commitment to providing a supportive and inclusive learning environment where every student can thrive.