This study aimed to investigate the instructional competencies of Accountancy, Business and Management (ABM) teachersand their relationship to the performance skills in entrepreneurship of grade 12 students in public schools in Zone IV, Division of Zambales during the academic year 2018-2019. The descriptive-correlation method was used to analyze if there is a significant correlation between the instructional competencies of ABM teachers and the performance skills in entrepreneurship of the students. The teacher- respondents demonstrated high level of human relations, organizational, technical, and conceptual skills. However, the ABM students received a mean score that indicated a “needs improvement” level of performance skills in entrepreneurship. A very low positive correlation was found between the instructional competency of teachers in terms of human relations skills and the performance skill of students in entrepreneurship. The study recommended additional skills training for teachers through workshops and enrolling in TESDA Courses, and for ABM teachers to strive for an outstanding level of competencies through professional education. It also suggested conducting human relations development symposium or team building to enhance the interactions among teachers and students. Finally, a follow-up study may be conducted to validate the results of this research by extending the study to other schools or districts offering the same strand.