In the Philippines, ABM stands for Accountancy, Business, and Management. It is one of the specialized tracks offered in Senior High School (SHS) by the Department of Education (DepEd). 

The ABM track is designed for students who are interested in pursuing careers in business, finance, entrepreneurship, accounting, and management. It provides a comprehensive education that emphasizes financial literacy, business management principles, and entrepreneurial skills.

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Students who choose the ABM track typically study subjects such as:

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1. **Accounting:** This subject covers the principles of accounting, financial statements, budgeting, and auditing, providing students with a foundation in financial management and reporting.

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2. **Business Management:** Students learn about the fundamentals of business operations, management principles, organizational behavior, human resource management, and strategic planning.

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3. **Entrepreneurship:** This subject focuses on the skills and knowledge needed to start and manage a business, including business planning, market analysis, product development, sales and marketing strategies, and financial management.

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4. **Economics:** Students study the principles of economics, including microeconomics, macroeconomics, economic systems, markets, and economic policies, to understand the broader economic context in which businesses operate.

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5. **Business Math:** This subject covers mathematical concepts and techniques relevant to business and finance, such as algebra, statistics, probability, and financial mathematics.

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Overall, the ABM track in DepEd aims to prepare students for higher education and careers in the fields of accounting, business administration, entrepreneurship, finance, and management. It provides students with practical skills, knowledge, and competencies that are valuable in the business world and in pursuing further education in related disciplines.