The Polytechnic University of the Philippines (Filipino: Politeknikong Unibersidad ng Pilipinas) commonly known as PUP is a public research university in the Philippines. It was founded on October 19, 1904 as the Manila Business School, offering commerce-related courses. The university offers graduate and undergraduate degrees in accountancy, engineering, political science, social science, business, arts, agriculture, media and communication and associate programs. The main campus is located at Santa Mesa, Manila, along the Pasig River. The PUP Manila consists of three sub-campuses named Mabini, NDC and M.H. del Pilar. The house where Mabini died is now located in the campus of the Polytechnic University of the Philippines. The simple nipa house retains the original furniture, and some of the books he wrote, and also contains souvenir items, while hosting the municipal library and reading facilities, hence, the main campus is named after Mabini. Some campuses are located on the other side of the metropolis and the rest are located across the country. The Polytechnic University of the Philippines System is among the state universities in the Philippines with the lowest tuition.