Biography

SUERTE R. DY, CPA, MBA, is an Associate Professor IV of MMSU – CBEA. She handles Accounting, Taxation, Auditing, Financial Management and other related courses. She is an Accredited Accounting Teacher by the Board of Accountancy (BOA) and a holder of National Certificate III in Bookkeeping awarded by the Technical Education and Skills Development Authority (TESDA). She is also an active member of the National Association of CPAs in Education (nACPAE). She has coauthored various instructional materials including “Fundamentals of Accounting, Business and Management”, “Accounting Process for Sole Proprietorship”, “Accounting Process for Sole Proprietorship: Practice Set”, and “Financial Management in Tourism Industry”, among others. Prof. Dy has assumed various positions in PICPA – Ilocos Norte/Laoag City Chapter up to the present. She has previously been designated as the College Secretary of CBEA, Director for Business and Associate Dean of CBEA. She is currently the Department Chair of the Accountancy Department of the College.