The USC Department of Accountancy proudly announces that 305 examinees successfully passed the Accountancy Readiness Test (ART) conducted on July 29, 2025.

An examination to waive the Fundamental of Accounting course, the ART is administered to incoming B.S. Accountancy, B.S. Management Accounting, and B.S. Internal Auditing first-year students and is an important component of the department’s commitment to academic excellence and professional preparation.

The Examination Committee was composed of:

• Dr. Challoner A. Matero, Chairman
• Joemel D. Dakay, Assistant Chairman
• Marichu S. Fornolles, Member

In recognition of outstanding academic performance, the department is pleased to acknowledge the following incoming students who garnered the Top 10 highest scores in this year’s ART:

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Top 10 highest scores

Rank 1

• ANG, ANGELA JASMINE T. – Sacred Heart School Hijas de Jesus

Rank 2

• LUGOD, KARYL ANGELI T. – University of San Carlos Senior High School
• MANLAPAZ, SOFIA NATALIE ANGEL Z. – Masbate National Comprehensive High School
• SADANG, MARY JULIANNE M. – Silliman University

Rank 3

• ALEJANDRE, MATTHEW B. – St. Francis Academy – Balamban, Cebu
• LARGO, CHRISTIENNE Q. – University of Cebu – Lapu-Lapu and Mandaue

Rank 4

• PUDALAN, JOHN MICHAEL C. – University of San Carlos Senior High School
• TY, CHARLES MATTHEW D. – University of San Carlos Senior High School

Rank 5

• COMBINIDO, ALLISA JOY C. – University of San Carlos Senior High School
• GALORIO, LHADE THERESE A. – Ormoc City Senior High School
• IMPUESTO, LINUS L. – University of Cebu – Banilad
• PARAGOSO, LANCE LORDJIM D. – Talamban National High School

Rank 6

• BABOR, JAMES – Xavier University Senior High School
• BELARMA, MARY CHLOE P. – Cebu City National Science High School
• CAÑEDO, ADRIAN GABRIEL B. – Cebu City National Science High School
• GUARDIANA, VYNNE MHARIAN AVEA C. – University of San Carlos Senior High School
• JOYOHOY, NEHREL M. – University of San Jose – Recoletos Senior High School
• LIBIRAN, KAELYN SAMUELLE T. – University of San Carlos Senior High School
• OCTOBRE, NICOLE KYLE J. – Cebu City National Science High School

Rank 7

• MENIL, ATHENA M. – Caraga Regional Science High School
• PASAYLO, FRANCINE CARLA MARIE E. – University of San Carlos Senior High School
• SUGUITAN, KHRISHANTA HANNAH C. – San Juan National High School
• YAP, LEILA IZABELLE S. – University of San Carlos Senior High School

Rank 8

• DIEZ, GIANNA ALAINE S. – St. Peter’s College of Ormoc, Inc.
• DOCTOLERO, SWEET ALTHEA B. – University of San Carlos Senior High School
• OFQUERIA, JAMES CARLO M. – Don Bosco Technical College – Cebu
• TISOY, NEIL KRISTOPHER T. – Nemesio-Epifania Taneo Memorial High School

Rank 9

• ABELLANA, NICOLA I. – University of San Carlos Senior High School
• AVILA, YAELLA P. – University of San Jose – Recoletos Senior High School
• BORROMEO, SHANE ELDRICK W. – Philippine Christian Gospel School
• BRODETH, GABRIELLE GRACE C. – Ormoc City Senior High School
• DE JESUS, ENRACEL O. – University of San Carlos Senior High School
• EPOGON, ALCEL MARY SHIFRA B. – Colegio de la Inmaculada Concepcion – Cebu
• MADRONERO, RAPHAEL TERRENCE M. – Mactan National High School – Senior High School

Rank 10

• ABENASA, CLARK KRISTOFFE G. – Tisa National High School
• NIERE, ZARA ALTHEA B. – Cebu City National Science High School
• PEDROZA, HANNAH FAYE M. – City of Bogo Senior High School

The Department commends all passers and their respective senior high schools for this academic milestone. We look forward to welcoming these future accounting professionals to the University of San Carlos.

by Joemel D. Dakay, CPA, Department of Accountancy