Asia Pacific Theological Seminary (APTS)
444 Ambuklao Road, Baguio City, Benguet 2600, Philippines

Department: Business Office - Budgeting and Accounting

Application Deadline: November 27, 2026

Asia Pacific Theological Seminary (APTS) invites qualified applicants to apply for the position of Business Office Supervisor. This position leads the seminary’s budgeting and accounting functions, safeguards financial resources, and provides timely, reliable financial information to support responsible stewardship and the mission of the APTS community.

Submit your resume and additional requirements to: apts.jobs@apts.edu

Position Summary

The Business Office Supervisor leads the budgeting and accounting functions of Asia Pacific Theological Seminary (APTS). The role safeguards financial resources, maintains reliable accounting records, supervises business office workflows, and provides timely financial information to support responsible stewardship and the Seminary’s theological education and ministry mission.

The position works closely with Seminary leadership, department heads, and designated financial oversight bodies. The reporting line, staffing arrangements, employment classification, and compensation are to be established by APTS before recruitment.

Key Responsibilities

Budgeting and Financial Planning

• Lead preparation of the annual operating and capital budgets, consolidating departmental requests and aligning proposed spending with institutional priorities and available funding.

• Develop budget assumptions and cash-flow forecasts; assess the financial implications of enrollment, tuition income, donations, scholarships, staffing, and operating costs.

• Prepare monthly budget-to-actual reports, explain significant variances, and recommend corrective actions to leadership and department heads.

• Monitor approved spending limits and coordinate budget revisions through the appropriate approval process.

• Support longer-term financial planning, reserve planning, and evaluation of proposed programs and major expenditures.

Accounting and Financial Reporting

• Oversee daily accounting activities, including the general ledger, accounts payable, accounts receivable, cash receipts, disbursements, and payroll accounting in coordination with authorized personnel.

• Maintain accurate records of tuition and fees, student account balances, donations, scholarships, and other institutional income and expenses.

• Complete monthly and year-end closing procedures; review journal entries and reconcile bank accounts, subsidiary ledgers, and key balance-sheet accounts.

• Prepare accurate financial statements, cash-flow reports, account-aging schedules, and management reports within established deadlines.

• Maintain fixed-asset records, supporting schedules, and documentation for depreciation and asset disposals.

• Apply the accounting framework applicable to APTS and consistently document

  accounting policies, judgments, and supporting evidence.

Nonprofit Funds and Donor Accountability

• Track restricted and unrestricted resources separately and ensure expenditures comply with donor stipulations and grant agreements, where applicable.

• Maintain supporting documentation for contributions, designated gifts, scholarship funds, and funded projects.

• Reconcile fund balances and prepare financial reports for donors, grantors, and institutional oversight bodies as required.

• Apply consistent, documented allocation methods for shared costs and identify funding shortfalls or unsupported charges promptly.

QuickBooks and Financial Systems

• Serve as the lead QuickBooks resource for the Business Office, maintaining the chart of accounts and appropriate tracking structures for departments, programs, and funds.

• Review transaction coding, reconciliations, adjusting entries, and financial reports for accuracy and completeness.

• Establish documented workflows for data entry, review, period closing, and correction of errors using the QuickBooks edition adopted by APTS.

• Coordinate appropriate user access, data protection, and backup or recovery procedures with authorized administrators and technology support.

• Train staff in QuickBooks procedures and improve the reliability and efficiency of

  financial processes.

Internal Controls, Compliance, and Audit Support

• Implement and monitor approval procedures, segregation of duties, cash-handling safeguards, and independent reconciliation reviews; arrange compensating reviews where staffing limits separation.

• Ensure payments and reimbursements have appropriate authorization and supporting documentation; escalate exceptions or suspected irregularities promptly.

• Coordinate preparation of applicable Philippine tax and statutory filings with qualified advisers and authorized institutional personnel.

• Coordinate external audit preparation, provide schedules and supporting records, and follow through on agreed corrective actions.

• Protect confidential financial, payroll, student, and donor information and maintain orderly records under institutional retention policies.

Supervision and Service

• Supervise assigned Business Office personnel, distribute work, establish deadlines, and provide training and clear procedural guidance.

• Maintain written procedures and cross-training to support continuity during absences and peak workloads.

• Provide courteous, accurate assistance to students, faculty, staff, vendors, and donors on financial matters within the office’s authority.

• Communicate financial results and risks clearly to nonfinancial colleagues and recommend practical improvements.

• Perform related budgeting and accounting duties assigned within the scope of the position.

Required Qualifications

• Bachelor’s degree in Accounting, Finance, or a closely related field with substantial accounting coursework.

• Must be a Certified Public Accountant (CPA).

• Extensive experience in nonprofit accounting, demonstrating hands-on responsibility for fund accounting, restricted and unrestricted resources, donor reporting, reconciliations, financial statements, and audit preparation.

• Expert-level proficiency in QuickBooks, including chart-of-accounts design, transaction processing, accounts payable and receivable, bank reconciliations, adjusting entries, budget reporting, fund or department tracking, and troubleshooting accounting discrepancies.

• Demonstrated ability to lead annual budgeting, analyze budget variances, forecast cash flow, and provide clear financial recommendations.

• Strong understanding of internal controls and the accounting, tax, and reporting requirements applicable to nonprofit operations in the Philippines; ability to work effectively with external accountants and advisers.

• Experience supervising accounting or business office staff and managing recurring closing and reporting deadlines.

• Advanced spreadsheet skills, including financial analysis, reconciliation, and preparation of management reports.

• High standards of integrity, discretion, accuracy, and accountability, with sound judgment in handling confidential information.

• Strong written and verbal communication skills and the ability to serve effectively in a multicultural academic community.

• Commitment to supporting APTS’s mission through responsible stewardship, respectful collaboration, and service-oriented financial administration.

Preferred Qualifications

• QuickBooks certification relevant to the edition used by APTS.

• Accounting experience in a seminary, Christian ministry, educational institution, or international nonprofit.

• Experience with student accounts, scholarship administration, donor-funded projects, and foreign-currency transactions.

• Experience improving financial workflows and supporting accounting-system implementation or migration.

Expected Outcomes

• Accurate financial records and timely monthly and annual closing.

• Credible budgets, useful variance explanations, and current cash-flow forecasts.

• Documented fund balances and adherence to donor restrictions.

• Well-maintained QuickBooks records, effective controls, and organized audit support.

• Reliable Business Office service and trained staff with clear responsibilities.

Application Requirements

All applicants must submit the following documents as part of their application:

• Resume

• Cover Letter

• Education credentials, including diploma and transcript

• Certification from previous employer (not current employer)

• NBI or police clearance

• Medical certificate

• SSS/Pag-IBIG, PhilHealth numbers