PANAHON NG KASTILA
miyembro ng SWP kay pangulong
Hari ng espanya – turuan ang mga
katutubo ng wikang kastila
Hindi nasunod ang utos ng hari dahil:
1.Ayaw nila mahihigitan ang kanilang
talion
2.natatakot sila baka maghimagsik ang
mga katutubo
3.nangangambang baka magsumbong
PANAHON NG REBOLUSYONG PILIPINO
- namulat ang isipan at damdaming
Makabayan ng mga Pilipino
-“Kartilya ng katipunan”
-maraming naisulat na mga akdang
pampanitikan
dahil sa biak na bato (1897), nakasaad
na ang wikang tagalog ang siyang
wikang opisyal
PANAHON NG AMERIKANO
-pagbabagong nagaganap
-kabaligtaran ang nangyari sa panahon
ng amerikano
-pilit nilang pinakalimutan sa mga
katutubo ang wikang bernakyular
- sapilitang ipagamit ang wikang ingles
-nagpatayo ng 7 pampublikong paaralan
sa maynila
- sundalong amerikano ang unang guro
Monroe Educational commission (1925)
– mabagal matuto ang mga batang
Pilipino kung ingles ang gagamiting wika
panukalang batas blg. 577 (1932) –
paaralang primary ang mga katutubong
wika mula taong 1932-1933
PANAHON NG PAGSASARILI
Saligang batas ng 1935, artikulo blg 14,
seksyon 3 – pagpapatibay at
pagpapaunlad ng isang wikang
Pambansa
Pagtibayin ang batas komonwelt blg.
184 (1936) – pag aaral sa lahat ng mga
sinasalitang wika sa kapuluan
Nobyembre 9,1937 – isinumite ng mga
ng lingo ng wika tuwing marso 29-abril 4
Quezon
Disyembre 13,1939 – nailimbag ang
kauna unahang balarilang Pilipino
Disyembe 30,1939 – wikang tagalog ang
gawing batayan sa pagpili ng wikang
Pambansa
Abril 1,1940 – kautusang
tagapagpaganap blg. 263 – ipinalimbag
ang diksyunaryong tagalog-ingles
Hunyo 19,1940 – sinimulang ituro ang
pambansang wikang nakabatay sa
tagalog sa mga paaralang pribado
PANAHON NG HAPON
-sumiklab ang ikalawang digmang
pandaigdig
-pagkatapos ng digmaan ay binuksan
muli ang mga paaralan at ipinagamit ang
wikang katutubo bilang wikang panturo
at pinakalimutan ang wikang ingles
-naging maunlad sa panitikan ang
pilipinas
-sapilitang ipinatuo ang wikang
Pambansa at wikang niponggo
Nobyembre 30,1943 – nilagdaan ni
pangulong jose p laurel
Enero 3,1944 – ituro ang mga tagalog sa
mga gurong di-tagalog
PANAHON NG REPUBLIKA
Hulyo 4,1946 – wikang opisyal sa
pilipinas
1946 – “WIKANG PAMBANSANG
PILIPINO”
Proklamasyon blg. 13 nonng marso 26,
1954 – nilagdaan ni pangulong ramon
Magsaysay ang tungkol sa pagdiriwang
Proklamasyon blg.186 noong
setyembre 23,1955- inilipat ang petsa
ng pagdiriwang ng lingo ng wika sa
Agosto 12-19
Manuel L. Quezon – Ama ng wikang
Pambansa
Kautusang tagapagpaganap blg. 7
nonng Agosto 13,1959 – WIAKNG
PAMBANSA AY PILIPINO
Kautusang pangkagawaran blg. 96
(1967) – pangalanan sa Pilipino ang mga
gusali
Resolusyon blg. 70 (1970) – wikang
Pambansa ay nagging wikang panturo sa
antas elementarya
Memorandum sirkular 488, hulyo 29,
1971 – magdaos ng palatuntunan sa
pagdiriwang ng lingo ng wikang
Pambansa tuwing Agosto 13-19
PANAHON NG BAGONG LIPUNAN
Resolusyon blg. 73 (1973) – midyum ng
pagtuturo sa mga tiyak na aralin
Noong 1974-75 – patakarang
edukasyong bilingguwal
1975- “MGA KATAWAGANG SA
EDUKASYONG BILINGGUWAL”
Memorandum serkular 77 (1977) –
paggamit ng wikang Pilipino sa mga
transaksyon.
Lumabas ang kautusang pangministri
blg.22 (1978) – 6 na yunit na Pilipino sa
lahat ng kurso sa tersyarya at 12 yunit sa
mgs kursong pang edukasyon
Kautusang pang ministry blg.40 (1979)
– studyante sa medisina, dentisa,
abogasya at paaralang gradwado
Memorandum Sirkular Blg. 80-86
( Nobyembre 1980 ) - gobernador at
mayor ng Pilipinas sa isa-Pilipino ang
mga Sagisag-opisyal
Kautusang Pangministri Blg. 102 –
Pagsasanay ng mga guro sa Pilipino
bilang midyum ng pagtuturo
Constitutional Commission ( Setyembre binasa
10, 1983 ) - Pilipino ay gagawin bilang
Wikang Pambansa
PANAHON NG KASALUKUYAN
Oktubre 12,1986- Ang wikang
pambansa ng Pilipinas ay Filipino.
Samantalang nililinang ito ay dapat
payabungin at pagyamanin pa
Kautusang Tagapagpaganap Blg. 117
( Enero 1987 ) – ay pinalitan ng Linangan ISKANING - keyword, pamagat at
ng mga Wika sa Pilipinas (LWP)
Kautusang Pangkagawaran Blg.84
(1988) – nag-uutos na gamitin ang
Filipino sa lahat ng komunikasyon at
transakyon ng pamahalaan.
Marso 19, 1989 – Isidro Carino ng
Edukasyon , kultura at Palakasan ang
kautusang pangkagawaran Blg. 21
Batas Republika Blg. 7104 (Agosto
14,1991) – nilikha ang komisyon Sa
Wikang Filipino (KWF)
Hulyo 15, 1997 - Pangulong Fidel V.
Ramos ang Proklamasyon Blg. 1041 na
nagpapahayag ng taunang pagdiriwang
ng Buwan
Batis ng impormasyon – penomeno, o
panlipunang realidad.
Primaryang batis - orihinal na pahayag,
obserbasyon at teksto na direktang
nagmula sa isang indibidwal, grupo
Sekundaryang batis - hindi direktang
nakaranas, nakaobserba o nagsaliksik sa
isang paksa
Kahalagahan ng pagbasa – gamut sa
pagkabagot, nakakapagbigay aliw, life
blood
Apat na proseso ng pagbabasa ni
William gray
PERSEPSYON – pagbabasa sa akda o
pagkilala
KOMPREHENSYON- pag-unawa sa
ASIMILASYON- pagsasama-sama at pag-
uugnay ng mga kaalaman mula sa binasa
REAKSYON sa binasa
DALAWANG PARAAN NG PAGBASA –
tahimik at malakas
IBAT IBANG PATERN O URI NG
PAGBABASA
subtitles
ISKIMING – mabilisang pagbasa
PREVIEWING - hindi kaagad sa aklat o
chapter.
MULING PAGBASA – paulit na binabasa
PAGTATALA – pagbasang may kasamang
pagtatala
MGA SAGABAL SA MABISANG
PAGBABASA – kalagayan ng isip,
pagbabasa nang walang direksyon
PAGBUBUOD – pinaikling bersyon ng
teksto
Tsismisan: pakikipag kwento ng buhay
buhay ng mga kababayan – parte na ito
ng kulturang Pilipino, marijuana
Talakayan: Masinsinang palitan at
talaban ng kaalaman – pagpapalitan ng
ideya sa pagitan ng dalawa o higit pang
kalahok. Impormal o pormal
Pormal – karaniwang nagaganap sa mga
itiknakdang pagpupulong at sa mga
palabas ng telebisyon
Impormal – madalas nangyayari sa mga
umpukan, at minsan sa tsismisan
Umpukan – maliit na grupo o pangkat,
pagtitipon ng mga tao para sa isang
okasyon
Pagbabahay bahay : PAkikipag-kapuwa
sa kanyang tahanant kaligiran –
impormasyon o datos na kinakailangan
Pulong bayan: Marubdob na usapang
pambayan – pagpupulong ng mga taong
naninirahan sa isang bayan upang pag-
usapan ang mga suliranin
Komunikasyong di berbal – ekspresyon
ng mukha, galaw ng katawan at salitang
hindi maintindihan
IBAT IBANG URI NG KOMUNIKASYONG
DI BERBAL
ORAS (chronemics) – isang bagay na
kulang sa maraming tao.
Espasyo (proxemics) – espasyong
inilalagay natin sa pagitan ng ating sarili
at ng ibang tao
Katawan ( Kinesics) – higit pa sa mga
tunog na lumalabas sa ating mga bibig
Pandama (Haptics) – bawat paraan may
iba ibang kahulugan
Simbolo (iconics) – paligid ay marami
kang makikitang simbolo na may
malinaw na mensahe
Kulay (colorics) – magpapahiwatig ng
damdamin o oryentasyon
Bagay (objectives) – kahulugang
ipinahihiwatig na minsan ay hindi
napapansin ng mga tao
Kapaligiran – malinaw, maayos, hindi
magulo
Paralanguage – paraan ng pagbigkas sa
isang salita.
Umpukan – pinagsasaluhan at
pinaguusapan ang kung ano ano lang
Masamang bisyo – ayon sa artikulo 26
Pulong bayan – demokratikong desisyon Hunyo 07, 1940 – idineklara na ang
Primarya – panayam
Lope k. Santos – ama ng baralilang
Pilipino
Pagkagalit – panlalaki ng mata
May masamang balak – nakatingin sa
shoulder bag
Pagkunot ng noo – naguguluhan o nag
iisip ng malalim
1939 – kautusng tagapagpaganap blg.
134
Hopia – tao na patuloy na umaasa sa
isang bagay
Patola – mainitin ang ulo at pumapatol
sa isyu
Primarying batis – talumpati, liham,
record ng korte
Sekondaryang batis – kaganapan o
interpretasyon ng may akda
Primarying datos – awtobayograpiya
Upang maaliw – BOB ONG NA
ABNKKBSNPLAKO?
Encyclopedia – tutmuklas ng mga
bagong kaalaman
Pakikinig – Anderson 1998
1954- nilagdaan ni pangulong ramon
Magsaysay
Iskaning – espisipikong impormasyon ng
gusto mong malaman
Previewing – naglalaman ng kailangan
mong impormasyon
Pagtatala – isinulat ni Danica ang
salitang hindi niya maunawaan upang
hanapin ang kahulugan
Sarbey – primarying batis
1937 – pangulong Quezon ang kanilang
rekomendasyong tagalog
wikang Pambansa ay isa sa mga opisyal
na wika
Manuel l. Quezon – magkaroon ng
wikang Pambansa ang ating bansa
Artikulo XVI, sek 7 – pambansang wika
ay Pilipino ang gagamitin
Corazon aquino – lumagda na
magkaraoon ng komisyong pangwika
Agosto 07, 1973 – petsa na nagsasaad
na gagamiting midyum ng pagtuturo
INAC
Tangible asset – finite monetary value
Intangible asset - nonmonetary asset
without physical substance.
Identifiability - separable (capable of
being separated
Convertibility – Current Assets and Fixed Research and Development- gaining
Assets
Physical Existence – Tangible Assets and
Intangible Assets
Usage – Operating Assets and Non-
operating Assets
Goodwill - one business acquires
another business
Franchise Agreements - grants the legal
right to a business to operate
Patents - grants a business the exclusive
right to manufacture sell
Copyrights - sell a software, book,
journal, magazine
Trademarks - prevents others from using
a business’s name, logo
Licenses - permit a licensee to use a
trademark, patent, or copyright
Broadcast Rights - enable a broadcasting
organization to display
Government Grants - promote particular
business activity.
Non-competition Agreement - prohibit
one party to work or become a
competitor
Internet Domain Names - identify
different resources like a computer
Customer Lists and Relationships - build
and create a customer base that is loyal
Backlog of Orders - generate orders for
its products
Works of artistic importance - valuable
from an owner’s point of view
Service Contracts and Lease
Agreements- lot of value as they assist
in smooth functioning
Trade Secrets and Know-how - sole
reason for takeover of a company too,
scientific or technical know-how
Recognition criteria - requires an entity
to recognise an intangible
If recognition criteria are not met -
intangible item does not meet both the
definition of and the criteria for
recognition
Business combinations – presumption
Reinstatement - subsequently
reinstating
research and development costs -
Charge all research cost to expense
in-process research and development
acquired in a business combination -
even if a component is research
internally generated brands, mastheads,
titles, lists - internally generated should
not be recognised
computer software - Purchased:
capitalise
Initial measurement - Intangible assets
are initially measured at cost.
Cost model - less accumulated
amortisation
Business – running a business is an
Revaluation model - less any subsequent investment
amortisation
Indefinite life – no foreseeable limit
Finite life – limited period
Subsequent expenditure - will only
rarely meet the criteria
Intercorporate investments - companies
invest in the equity or debt of other
firms
- depending on the percentage of Lending Investment - risks generally are
ownership or voting
Investments in Financial Assets -
ownership of less than 20%
Held-to-Maturity – intended to be held
Held for trading – held with intent
Available-for-Sale - indefinite periods of
time
Classification Choice - analysing financial
asset investments
Investments in Associates - between
20% and 50%
Equity Method of Accounting - recorded Education - lifelong rewards
on the balance sheet at cost
Merger - acquiring firm absorbs the
acquired firm
Acquisition - continues to exist
Consolidation - two firms combine to
create a completely
Special Purpose Entities - single purpose
or project
The Bottom Line - watch for accounting
treatments
Ownership - word investment is batted
around
Stocks – owning a portion of a company
- extremely large potential
returns
Entrepreneurship – requires more than
just a money
Real Estate - Houses and apartments
that are purchased to rent
Precious Objects and Collectibles - , they
may rise or fall in value over time
lower than for many investments
Bond - issued by a company or a
government will pay a set amount
Savings Accounts - lending money to the
bank.
Bonds - category for a wide variety of
investments
Cash Equivalents - as good as cash
Money Market Funds - commits to
leaving the money alone
- liquid than other investments
Consumer Purchases - may spend more
to acquire something of higher intrinsic
value
REVENUE RECOGNITION - identifies the
specific conditions
Understanding Revenue Recognition -
heart of all business performance
Special Considerations - issued
Accounting Standards Codification
Completion of Earnings and Assurance
of Payment - seller must not have a
remaining obligation to the customer
Sales Basis - sale and can be for cash or
credit
Percentage of Completion - to be able to
show its shareholders
Cost Recoverability - conservative
revenue recognition method of all
Installment - common in real estate
transactions
Percentage of Completion - recognition
of revenues, expenses, and taxes
- Premature booking
- Reasonably estimated
Completed Contract - directly related to
a long-term contract
Special Considerations - e buyer and the
seller have enforceable rights.
Cash basis - time cash is received or paid
out
Cash Basis Accounting - less accurate
than accrual accounting
Cost Recovery Method - not record
gross profit or income
installment method - business owner
defers gross profit on a sale
- permission to pay off an invoice
in periodic
Accrual basis accounting – first
transaction, without accounting
Sales basis – most sense to investors
Cash basis – revenue and expense at the
time
Cost recoverability – does not record
gross profit or income
Installment method – conservative
approach to revenue
Sales basis – revenue is earned and
records
BTAX
Law – system of rules created and
enforced
Taxation law - consumer sales taxes, use
taxes and real estate taxes
Taxation - imposition of a mandatory
levy on the citizens
- the process or means by which
the sovereign
Taxes - property levied by the law-
making
Theory of taxation - necessity that is it
cannot continue
basis of taxation - Reciprocal duties of
protection
Social contract theory - economic
independence through the tax
- society and the relationship
between rules and laws
Thomas Hobbes (1588-1689) - society
without rules and laws to govern our
actions would be a dreadful
Hobbes – man is “evil” a wolf unto his
fellow man
Rousseau – “Man is born free; and
everywhere he is in chains”
Locke – man possesses perfect liberty
Police power - public health, public
morals, public safety
- Power springs from the
obligations
- restraining and regulating the
use of both liberty
Power of eminent domain - paying to
the owner a just compensation
POWER OF TAXATION - enforced
contributions for public purpose
lifeblood theory- taxes are the lifeblood
of the nation which means without it
the government would be paralyzed for
lack of motive power
police power – for public good
power of eminent domain – for public
use
power of taxation – for public revenue
Constitutional limitation – expressly
found in the constitution
Inherent limitations – restrict the power
Pollock (2007) - five main reasons that
laws
Philippine taxation - require payments
of money that is taxes from people.
Revenue or fiscal - enable it to finance
its multifarious activities
Non-revenue or regulatory - attain non
revenue objectives
Secondary - strengthen anemic
enterprises, protect local industries
against foreign, promotion of general,
reduction of social inequality
SCOPE OF TAXATION - sovereign power
upon persons, property
FISCAL ADEQUACY - elastic or capable of
expanding
- sufficient to meet the demands
Equality of Theoretical Justice -
proportion to the taxpayer’s ability to
pay, apportioned
Administrative Feasibility - should be
capable of convenient
Lifeblood theory - existence of the
government is a necessity
Revenue - income derived by the
government
Benefir received principle – protection
and support
Inherent in sovereignty – although it is
not expressly
Legislative in character – legislature can
impose taxes
Personal tax, Poll or Capitalization - fixed
amount upon all persons residing
Property Tax - one assessed on all
property located within a certain
territory
Excise tax - not laid directly upon a
person
Value-Added Tax - indirect taxes levied
Direct - tends to buy or purchase a good
Indirect - paid primarily by a person who
can shift
Specific Tax - standard weight and
measurement
Ad Valorem Tax - intervention of
assessors
General Tax - general public purpose
Special Tax - particular or specific
purpose
National Tax - entire jurisdiction thereof
Local Tax - political subdivision of state
Proportional Tax - Flat law, affects low,
middles
Progressive Tax - greater percentage of
taxation on higher income
Regressive Tax - same percentage on
products
TOLL - sum of money for the use of
something
Penalty - punishment for violation of law
Special assessment - peculiarly
benefited by public improvements
License or permit fee - purposes of
regulation, nature of a special privilege
Subsidy - deemed beneficial to the
public
Internal Revenue - imposed by the
legislature
Customs – taxes imposed on goods
Tariffs - names of several kinds of
merchandise
Levy – same act of seizure
Forfeiture – divestiture of a property
Compromise – parties avoid litigation
Distraint/Distress – tangible or
intangible
Actual distraint – involves physical
transfer
Constructive Distraint – possession
remains
Appeal to supreme court – unfavorable
judgment is rendered
Appeal to the court of tax appeals –
made within 30 days
Submit supporting documents - Must be
done within 60 days from the filing
Protest of dispute the assessment - File
a request for reconsideration, 30 days
Issuance of assessment – writing the
law and the fact
Pre-assessment notice - findings of BIR,
respond within 15 days
Notice of informal conference -
discrepancy between tax paid and tax
du, 15 days
Civil action – appeal to the court, action
to content, action for damages
Criminal action – filing criminal
complaint againt
false fraudulent return with intent to
evade the tax within 10
When do pre-assessment notice not
required?
-when the finding
-when a discrepancy
-when the excise
TRAIN (Tax Reform for Acceleration and
Inclusion) - Republic Act 10963
- new law would affect their
everyday lives
- longstanding inequity of the tax
system by reducing personal
income
December 19, 2017 – President
Duterte signed into law
It aims to make the Philippine Tax
System simpler, fairer, and more
efficient to promote investments,
create jobs and reduce poverty
Infrastructure programs – public
works and highways
Health care services – tax reform
can fund
Education - conducive learning
Nonmettalic minerals and quarry
resources –
Copper and other metallic mineral –
4%
Gold and chromite – 4%
Indigenous petroleum – 6%
Coal (mineral products
Cosmetic tax -5%
Donors tax – 6%
Estate tax – 6%
Tobacco excise tax – 32.50 on
1/1/18 – 6/30/18
35 on 7/1/18 – 12/31/2019
37.50 on 2020 – 2021
40 on 2022 – 2023
4% increase onwards
Automobile excise tax – up to 600k
hybrids 2% nonhybrid 4%
Over 600k to 1m h-5% nh-10%
Over 1m to 4m h-10% nh-20%
Over4m h-25% nh-50%
Petroleum excise tax – diesel
2.50,4.50,6 (2018-2020)
Lpg 1perkg,2perkg,3perkg
Regular and unleaded 7,9,10
Sugar sweetened beverages –
6perliter artificial sweeteners,
12perliter corn syrup
Sweetened juice drinks, flavored
water, energy drinks, sports
drink,cereal and other grain
beverages
FMAN
Financial Management - preparing,
directing and managing
Financial Management - planning,
acquiring and utilizing
Finance - body of fact, principles,
and theories
Investment decisions - scarce or
limited resources, capital
investment proposals, overall
profitability
Financing decisions - maximize the
value of investments, consider the
cost of finance
Dividend decisions - determination
of quantum of profits, Distribution
policies, expansion schemes
Accounting - systematic recording of
transactions
Financial Management - than an art
MICROECONOMICS - economic
decisions of individuals
MACROECONOMICS - particular
business concern is operating
Profit maximization - cashing per
share
Wealth maximization - innovations
and improvements
Broad Terms Objectives - leader in
technology
STRATEGIC FINANCIAL
MANAGEMENT - Long-range in
scope
Short-term Financial Objectives -
Growth in earnings per share and
price
Long-term Financial Objectives -
sustained growth in dividend
Investing - Evaluation and selection
of capital investment
Financing - pattern of short-term,
medium-term
Operating - resolved in relation to
managing a firm’s working capital
FOUNDATIONS OF FINANCE -
lifeblood of business
FINANCE -Art and science, utilization Public Corporation - stock anyone
in business concerns, money at the may buy, sell
time when it is needed, unique
Initial Public Offering (IPO) - wishes
meaning
to go “public”
Finance - circulation of money
Quasi-public corporation - operated
Forecasting financial requirements - by the federal, state
estimate the financial requirement
Non-profit corporation - providing a
Acquiring necessary capital - service rather than earning
mobilized
Board of Directors - oversee the
Investment decision - reasonable & general
stable
Inside Directors - board and are
Cash management - major role in employed by the corporation
the area of finance
Outside Directors - e not directly
Interrelation with another affiliated with the corporation
department- marketing,
Preferred stock - have a claim to
production, personnel
profits before
Private finance - individual, firms,
Common Stock - voting rights in the
business or corporate
corporation
Public finance - revenue and
Joint Venture - specific project or for
disbursement of government
a limited time
Corporate finance - budgeting,
S-Corporation (S-Corp) - partnership
financial forecasting, cash
with restrictions on shareholders
management
Limited Liability Company (LLC) -
Sole Proprietorship - operated by
fewer restrictions on members
one individual
Cooperative (Co-Op) - reap the
Partnership - two or more persons
benefits of belonging
General partnership - complete
Microeconomics - allocation of
sharing in both the management
resources
Limited partnership - assumes
Demand, Supply, and Equilibrium -
unlimited liability
Prices are determined by the theory
Corporations - created by the state of supply and demand
whose assets
Production Theory - how goods and
Stock - shares of a corporation that services are created
may be bought or sold
Costs of Production - resources used
Dividends - payments to during production
stockholders
Labor Economics - tries to
Private corporation - one or a few understand the pattern of wages
people
Macroeconomics - s policies affect
the economy as a whole. aggregates
and econometric correlations
John Maynard Keynes - founder of
macroeconomics
Keynesian theory (1930s) -
Depression-advocated
Adam Smith - “Father of Economics”
Market - sellers sell their goods and
service in exchange for money
“Market Competition” - two or
more parties come together to
exchange goods
MONOPOLY - only one seller in the
market, no control of the
government
OLIGOPOLY - market is controlled by
two or more than small companies
Oligopoly market competition - oil
industry, steel industry, tire
manufacturing
PERFECT COMPETITION - large
number of buyers as well as a large
number of sellers
MONOPOLISTIC COMPETITION - sell
identical or homogeneous products
Monopoly – tap water, railways
Oligopoly – airlines, mass media,
computers
Monopolistic competition – movies,
novels, restaurant
Perfect competition – agri products,
internet related industries
Debt markets, or bond markets -
corporations, and individuals to
borrow to finance
stock market - where common stock
The Foreign Exchange Market -
international currencies trade and
exchange
Financial Market - financial assets
(securities) can be purchased
Direct Financing - ultimate savers to
ultimate
Indirect Financing - one set of
characteristics
Money markets – short-term funds
Capital market – long terlong-termm
funds
Primary markets – facilitate the
insurance
Secondary markets – facilitate the
trading
Organized market – visible
marketplace
Over-the-counter markets – occur in
the oever the counter
Depository institutions - surplus
units and provide credit
Commercial Banks - dominant
depository institution
Savings Institutions - owned by
depositors
Credit Unions - nonprofit
organizations
Role of Non depository Financial
Institutions - generate funds from
sources
Mutual Funds - Sell shares to
surplus units
Securities firms - bid-ask spread
Investment
Insurance Companies - death,
illness, and damage to property
Pension Funds - withdrawn from the
retirement account
International trade - raising living
standards
Simple Interest - multiplying the
daily interest rate by the principal
Compound Interest - calculated
based on both the initial principal
Future Value – Annuity -
compounding each individual
payment into the future and then
adding
Present Value – Annuity -
discounting each individual payment
Deferred Annuity - combination of
single amounts and an annuity
BLOG
Business logic - custom rules or
algorithms, real-world business
rules
Business logic – know as “DOMAI
LOGIC”
Business rules - useless without
business logic
Presentation Layer - Graphical User
Interface, Validation is also done in
this layer to ensure that all required
Business/Service Layer- determine
how to save or process data, occur
when creating, updating, or deleting
data
Data Layer - transformed objects or
DTO, LINQ to SQL
Advantages of Three-Tiered
Architecture - independent of the
other
Disadvantages of Three-Tiered
Architecture - there are some pitfalls
Business rule management system-
define, deploy, execute
Business rules approach- practices
of a business organization
User interface management system
- mechanism for cleanly separating
process
Magic pushbutton - partitioned into
two parts
Domain model - incorporates both
behavior and data
Knowledge economy - e 21st-
century economy
A Change in Skill Requirements and
a Shift in Assets - highly skilled
employees whose jobs require
special
Programming in business - solve
complex problems
Coding for Business - create,
maintain, and improve software
Coders are Constantly Improving
Their Environment - improving the
way software functions with a code,
new development environments
and tools
Coders Prioritize Efficiency and
Production - brainstorming solutions
that generate measurable
Coders Develop and Test Innovative
Business Processes - willing to try
and fail many times
Java - relative simplicity
JavaScript - powerful language that
is used by millions of people
SQL - basis of many technologies
Python - resemble the syntax of
basic English
C++ - great percentage of the OS
C# - run on top of the .NET Act as a start point for
documentation - essential aspect of
Ruby on Rails - problem-solving
building
language
Easier bug detection and fixing - edit
PHP - Personal Home Page, invented
and discover bugs
by Rasmus Lerdorf
SEQUENCE - sequentially performed
iOS (Also Known as “Swift”) -
compete with Microsoft in 2014, WHILE - condition at its beginning
Python was named after the REPEAT-UNTIL - condition at the
comedian Monty Python bottom
Programming - writing computer FOR - another way of looping
code
IF-THEN-ELSE - changing the flow of
programming language - artificial the algorithm
language, tell a computer what to
CASE - generalization form of IF-
do
THEN-ELSE
algorithm - accomplishing a task
Precision – precisely stated
Uniqueness - each step are uniquely
Finiteness - f instructions are
executed
Input – receives input
Output – produces input
Generality - applies to a set of
inputs
Variables - names you give to algorithm is a procedure for solving
computer memory problems, shown in step-bystep
instructions, complex and difficult to
Pseudocode - app development,
understand, solution is showcased,
data science, easy to understand
easier to solve a complex problem,
Better readability - mathematicians, costs more time, convenient
business partners
flowchart - graphical or pictorial
Ease up code construction - representation, process is shown in
developing and generating a block-by-block, intuitive and easy
pseudocode to understand, hard to debug, hard
to solve a complex problem, less
A good middle point between
time
flowchart and code - not always a
smooth ride
Variables - computer memory
locations
Variables in Java - very similar to C
programming
Variables in Python - there is no
need to create variables in advance
I – poor choice – it has no meaning
Length – vague
side_length – good
sideLength – good
side length – wrong – don’t use
spaces
Data Types - used to store numbers
String (or str or text) – combination
of any characters
Character (or char) – single letters
Integer (or int) – whole numbers
Float (or Real) - contain decimal
points
Boolean (or bool) – True/false or
Yes/No
Arithmetic Operators - a specific
mathematical
== - if yes then the condition becomes Process and procedures – company cope
true with heavy
!= - values are not equal Specialization – facilite ease of
processing
>- greater than the value
Computerization – speed up the process
<-less than the value
Information system – personel, records
>= - greater than or equal
and procedures
<= - less than or equal
Accounting -generate financial data
Logical Operators - make decisions
Ais effective – presence, compatibility,
based on certain conditions
flexibility, favorable
&& - AND OPERATOR, operands are non-
Hardware – electronic equipment like
zero
computer and printers
I I – OR OPERATOR , two operands are
non-zero
! – NOT OPERATOR, reverse the logical
state
if...else statement - Boolean expression
is false
The Switch Statement - tested for
equality
Decisions in Python - curly braces for
conditional body
Decision Statements - based on the
given conditions
IAIS