Introduction to Computers
●the process of entering data and programs into
Computer Literacy
● Computer literacy, also known as digital
literacy,
involves having a current knowledge and
understanding of computers and their uses.
● Because the requirements that determine
computer literacy change as technology changes,
you must keep up with these changes to remain
computer literate.
Computer
● The term computer is derived from the Latin
term ‘computare’, this means to calculate or
programmable machine.
● It is a set of electronic devices that can
systematically and sequentially follow a set of
instructions called a program to perform high-
speed arithmetic and logical operations on data.
● It is an advanced electronic device that takes raw
data as input from the user and processes these
data under the control of set of instructions
(called program) and gives the result (output)
and saves output for the future use. It can
process both numerical and non-numerical
(arithmetic and logical) calculations.
Data VS Information
DATA
● is a collection of unprocessed items, which can
include text, numbers, images, audio, and
video.
Information
● conveys meaning and is useful to people.
o Computers process data into information.
Basic Computer Operations
Input
the computer system.
Processing
● task of performing operations like arithmetic
and logical operations
Storage
● the process of saving data and instructions
permanently is known as storage.
Output
● process of producing results from the data for
getting useful information.
Control
● takes care of step-by-step processing of all
operations inside the computer.
Functional Units of the Computer
Arithmetic Logical Unit (ALU)
● Retrieves and stores data to and from the
primary storage unit.
● The major operations performed by the ALU
are addition, subtraction, multiplication,
division, logic, and comparison.
Control Unit (CU)
● acts like the supervisor seeing that things are
done in proper fashion.
● Responsible for coordinating the various
operations using time signal.
● Determines the sequence in which computer
programs and instructions are executed.
Central Processing Unit (CPU)
● CPU is the brain of any computer system.
● takes all major decisions, makes all sorts of
calculations, and directs different parts of the
computer functions by activating and
controlling the operations.
Benefits of Computers in Accounting
Speed
● An accountant may need to enter the same
data in two or more sections of the ledger, but
accounting software handles these duplicate
entries automatically. Accounting software
features automated functions that reduce the
tedious work of data entry and give
accountants more time to be productive.
Accuracy
● spreadsheets and ledgers on a computer total
column and perform other math functions
automatically.
 ● more opportunities to check their work and
examine potential problems with the
bookkeeping.
Easy Changes
● allows users to make changes quickly and
easily without updating.
● long strings of data that rely on the
information that has been changed.
Training
● Accounting programs come with tutorials,
online user manuals and searchable help files,
all of which make it easier to learn an
advanced accounting method alone or answer
a minor question quickly and accurately.
Saves Time
● Computers can perform complex calculations,
thus saving time to do all calculations
manually. Client data can be stored in
database bringing it up fast and efficiently.
Sharing of Information
● accountant in a firm can access an accounting
database and accounting information which
saves time, as less work needs to be carried
out. Such things as invoices, stock checks,
purchase orders, prepare payroll, purchase
progress reports and other standardized
document forms can be exchanged
directionally between computer systems
instantaneously for automatic processing.
Reduces Cost
● Computer saves money (it is cheap, paperless,
and instant) and strengthens relationships
between customers and suppliers.
Improved detail
● A variety of other details can easily be added;
details on perhaps hundreds of customers are
recorded in this way, they provide a rich
source of data for the company to analyze.
Real-time, online processing
● ‘real-time’ means that files are updated as
transaction happen; ‘on-line’ means that the
files are permanently accessible to be updated.
Diligence
● A computer is free from tiredness, lack of
concentration, fatigue, etc. It can work for
hours without creating any error. If millions of
calculations are to be performed, a computer
will perform every calculation with the same
accuracy.
Storage
● Computer has the power of storing any
amount of information or data. Any
information can be stored and recalled as long
as it is required, for any numbers of years.
Versatility
● It means the capacity to perform completely
different type of work.
Improved reporting
● No longer do staff have to extract information
directly from the ledger entries. This saves a
lot of staff time and reduces errors of
calculation and transcription.
● accounting software provides facilities for
generating period-end and year-end report.
● appropriate software turns the data into
summaries and tables (for management
accounting) or standard statement of financial
position and income statement (for financial
accounting).
Why knowledge of Computer is Necessary to the
Accountant?
Accuracy and Efficiency
● allows them to perform their job efficiently
and accurately, while keeping the information
securely stored.
Ease of Work
● Accounting application suites provide specific
programs and reports to make an accountant’s
job easier.
Paper-Less Work
● A computer helps accountants store and access
financial records, make changes, and alleviate
the need to keep paper files.
Better Financial Reporting
● Accounting applications can prepare tax
documents automatically and send them
electronically to government reporting
agencies.
Information Security
● Computers allow secure access of accounting
information by requiring a password for files,
programs, and the computer system itself.
Computerization of Accounting Systems
● the accountant has no option rather than to
acquire the knowledge of computers
technology and its application in various fields
of accounting so as to remain relevant.
Disadvantages of Computers
 ▪ computer responsible for the storage
Violation of Privacy and management of data files so that
● where personal and confidential records stored other computers on the same network
on computers were not protected properly, can access the files.
individuals have found their privacy violated o Print server.
and identities stolen. ▪ control network printer
Public Safety
● Adults, teens, and children around the world o Internet server
are using computers to share publicly their ▪ connections to the internet and
photos, videos, journals, music, and other regulates data usage and usually
personal information. has a big steady firewall.
Impact on Labor Force o Mail server
● the skills of millions of employees have been
▪ some companies receive their mail
replaced by computers.
locally on their own company
Health Risks
server.
● Prolonged or improper computer use can lead
o Web server
to health injuries or disorders.
Impact on Environment ▪ host your own website locally.
● Computer manufacturing processes and LAN (Local Area Network)
computer waste are depleting natural resources ● is a collection of devices connected
and polluting the environment. together in one physical location, such as a
building, office, or home.
Networks and the Internet WAN (Wide Area Network)
● the technology that connects your offices,
Network data centers, cloud applications, and cloud
● a collection of computers and devices storage together.
connected together, often wirelessly, via
communications devices and transmission Terms associated with Internet
media.
E-mail –
● When a computer connects to a network, it is
● allows you to send and receive messages
online.
to and from other users.
● allow computers to share resources, such as
chat room
hardware, software, data, and information.
● you can communicate with multiple users
Internet
at the same time.
● The Internet is a worldwide collection of
World Wide Web (WWW)
networks that connects millions of businesses,
● is one of the more popular services on the
government agencies, educational institutions,
Internet.
and individuals.
Web page
● People connect to the Internet to exchange ● can contain text, graphics, animation,
information with others around the world. audio, and video.
Web site
How do Computer Networks Work? ● is a collection of related Web pages.
Web application
Network ● is a Web site that allows users to access
● Linking multiple computers together
and interact with software from any
Switch
computer or device that is connected to
● digital crossroad
the Internet.
● can also connect to Wi-Fi.
online social network
Server
● encourage members to share their
● can be use as storage.
interests, ideas, stories, photos, music, and
● all files are kept in the server.
videos with other registered users.
o File server
Blog
 ● is an informal Web site consisting of
timestamped articles in a diary or journal
format, usually listed in reverse
chronological order.
microblog
● such as Twitter, allows users to publish
short messages, usually between 100 and
200 characters, for others to read.
podcast
● is recorded audio stored on a website that
can be downloaded to a computer or a
portable media player such as an iPod.
Computer Software
Software
● also called a program, is a series of related
instructions, organized for a common
purpose, that tells the computer what
task(s) to perform and how to perform
them.
Graphical User Interface (GUI pronounced gooey)
● you interact with the software using text,
graphics, and visual images such as icons.
An icon is a miniature image that
represents a program, an instruction, or
some other object. You can use the mouse
to select icons that perform operations
such as starting a program.
Types of Computers
Purpose Based
● General Purpose Computers
o multiple tasks
● Specific Purpose Computers
o built to solve only one particular
task.
Brand Based
● IBM PC
o IBM is an abbreviated form of
International Business Machine.
● IBM Compatible
o They have similar features of IBM
computers and are called as
duplicate of IBM PC.
● Apple Macintosh
o They have different features than
IBM computers.
Work (Functionality) Based
● Analog
o measures continuous type of data
and uses a physical quantity.
● Digital
o operate on inputs which are ON-
OFF type, and its output is also in
the form of ON-OFF signal.
● Hybrid (Analog + Digital)
o A combination of computers those
are capable of inputting and
outputting in both digital and
analog computers.
Size Based
● Supercomputers
o Supercomputers are the fastest
and most powerful type of
computers with large storage
capacity.
● Mainframe Computers
o A very large, high speed, large
storage capacity and expensive
computer capable of supporting
hundreds, or even thousands, of
users simultaneously.
● Mini Computers
o designed for a single user and are
capable of capable of supporting
from 4 to about 200 users
simultaneously.
● Micro Computers
o the cheapest among the other three
types of computers. Specially
designed for general usage like
entertainment, education and work
purposes and are small in size and
are portable.
Model Based
● XT computers
o Extended Technology
● AT Computers
o Advanced Technology.
● PS/2 Computers
o have advanced design and runs the
latest programs.
System Software
● programs that control or maintain the
operations of the computer and its devices.
● installed on the hard disk.
 ● consists of the programs that control or
maintain the operations of the computer
and its devices.
● serves as the interface between the user,
the application software, and the
computer’s hardware.
Two types of System Software
Operating Systems
● An operating system (OS) is a set of
programs containing instructions that
work together to coordinate all the
activities among computer hardware
resources.
Utility Programs
● A utility program, also called a utility, is a
type of system software that allows a user
to perform maintenance-type tasks,
usually related to managing a computer,
its devices, or its programs.
Operating Systems
● perform similar functions that include:
o starting and shutting down a
computer,
o providing a user interface,
o managing programs,
o managing memory,
o coordinating tasks,
o configuring devices,
o establishing an Internet
connection,
o monitoring performance,
o providing file management and
other utilities,
o and automatically updating itself
and certain utility programs.
● Some operating systems also allow users
to control a network and administer
security.
● Can run from an optical disc and/or flash
memory mobile media, in most cases, the
operating system is installed and resides
on the computer’s hard disk. On handheld
computers and many mobile devices, the
operating system may reside on a ROM
chip.
Operating System Functions
1. Starting and Shutting Down a Computer
● Booting is the process of starting or
restarting a computer. When turning on
a computer that has been powered off
completely, you are performing a cold
boot. A warm boot, by contrast, is the
process of using the operating system
to restart a computer.
● The kernel is the core of an operating
system that manages memory and
devices, maintains the computer’s
clock, starts programs, and assigns the
computer’s resources, such as devices,
programs, data, and information.
The kernel is memory
resident, which means it remains in
memory while the computer is running.
Other parts of the operating system are
nonresident, that is, these instructions
remain on a storage medium until they
are needed.
● Sleep mode saves any open documents
and programs to RAM, turns off all
unneeded functions, and then places the
computer in a low-power state.
● Hibernate, by contrast, saves any open
documents and programs to a hard disk
before removing power from the
computer.
2. Providing a User Interface
● a user interface controls how you
enter data and instructions and how
information is displayed on the screen.
Two types of user interfaces are
graphical and command-line.
Operating systems sometimes use a
combination of these interfaces to
define how a user interacts with a
computer.
▪ Graphical User Interface (GUI)
- you interact with menus and
visual images such as buttons
 and other graphical objects to
issue commands.
▪ Command-Line Interface - a
user types of command or
presses special keys on the
keyboard to enter data and
instructions (Figure 7-3b).
Some people consider
command-line interfaces
difficult to use because they
require exact spelling,
grammar, and punctuation.
(syntax)
3. Managing Programs
How an operating system handles programs
directly affects your productivity.
● A single user/single tasking operating
system allows only one user to run
one program at a time.
● A single user/multitasking operating
system allows a single user to work on
two or more programs that reside in
memory at the same time.
● A multiuser operating system enables
two or more users to run programs
simultaneously. Networks, servers,
mainframes, and supercomputers
allow hundreds to thousands of users
to connect at the same time, and thus
are multiusers.
● A multiprocessing operating system
supports two or more processors
running programs at the same time.
Multiprocessing involves the
coordinated processing of programs
by more than one processor.
Multiprocessing increases a
computer’s processing speed.
4. Managing Memory
The purpose of memory management is to
optimize the use of random-access memory
(RAM).
● RAM consists of one or more chips on
the motherboard that hold items such as
data and instructions while the processor
interprets and executes them.
● Virtual memory is a concept in which the
operating system allocates a portion of a
storage medium, usually the hard disk, to
function as additional RAM.
● Because virtual memory is slower than
RAM, users may notice the computer
slowing down while it uses virtual
memory.
5. Coordinating Tasks
● The operating system determines the
order in which tasks are processed. A
task, or job, is an operation the processor
manages. Tasks include receiving data
from an input device, processing
instructions, sending information to an
output device, and transferring items
from storage to memory and from
memory to storage.
● A buffer is a segment of memory or
storage in which items are placed while
waiting to be transferred from an input
device or to an output device.
● The operating system commonly uses
buffers with printed documents. This
process, called spooling, sends
documents to be printed to a buffer
instead of sending them immediately to
the printer.

6. Configuring Devices
● A driver is a small program that tells the
operating system how to communicate
with a specific device. Each device on a
computer, such as the mouse, keyboard,
monitor, printer, and scanner, has its own
specialized set of commands and thus
requires its own specific driver. When
you boot a computer, the operating
system loads each device’s driver.
● With Plug and Play, a user can plug in a
device, turn on the computer, and then
use the device without having to
configure the system manually.
7. Establishing an Internet Connection
● Operating systems typically provide a
means to establish Internet connections.
For example, Windows includes a Set Up
a Connection or Network wizard that
guides users through the process of
setting up a connection between a
computer and an Internet access provider
8. Monitoring Performance
● A performance monitor is a program that
assesses and reports information about
various computer resources and devices.
The information in performance reports
helps users and administrators identify a
problem with resources so that they can
try to resolve any problems.
9. Providing File Management and Other Utilities
● Operating systems often provide users
with the capability of managing files,
searching for files, viewing images,
securing a computer from unauthorized
access, uninstalling programs, cleaning
up disks, defragmenting disks,
diagnosing problems, backing up files
and disks, and setting up screen savers.
10. Updating Software Automatically
● With an operating system, these updates
can include fixes to program bugs
(errors), enhancements to security,
modifications to device drivers, access to
new or expanded components.
11. Controlling a Network
● A server operating system is an operating
system that organizes and coordinates
how multiple users access and share
resources on a network. Resources
include hardware, software, data, and
information.
● For example, a server operating system
allows multiple users to share a printer,
Internet access, files, and programs.
● The network administrator, the person
overseeing network operations, uses the
server operating system to add and
remove users, computers, and other
devices to and from the network.
12. Administering Security
● For each user, the network administrator
establishes a user account, which enables a
user to access, or log on to, a computer or a
network (Figure 7-7). Each user account
typically consists of a username and
password. A username, or user ID, is a
unique combination of characters, such as
letters of the alphabet or numbers, that
identifies one specific user. A password is a
private combination of characters associated
with the username that allows access to
certain computer resources.
Types of Operating Systems
1. Stand-Alone Operating System
● A stand-alone operating system is a complete
operating system that works on a desktop
computer, notebook computer, or mobile
computing device.
2. Server Operating Systems
● Server operating system is an operating
system that is designed specifically to support
a network. A server operating system
typically resides on a server. The client
computers on the network rely on the
server(s) for resources.
3. Embedded Operating Systems
● The operating system on most mobile devices
and many consumer electronics, called an
embedded operating system, resides on a
 ROM chip. Popular embedded operating
systems include Windows Embedded CE,
Windows Phone 7, Palm OS, iPhone OS,
BlackBerry, Google Android, embedded 4. Image Viewer
Linux, and Symbian OS. ● An image viewer is a utility that allows
users to display, copy, and print the contents
Utility Programs
of a graphics file. With an image viewer,
● utility program, also called a utility, is a type users can see images without having to open
of system software that allows a user to them in a paint or image editing program.
perform maintenance-type tasks, usually
related to managing a computer, its devices,
or its programs.

5. Disk Cleanup
● A disk cleanup utility searches for and
removes unnecessary files. Unnecessary
files may include downloaded program files,
1. File Manager
temporary Internet files, deleted files, and
● A file manager is a utility that performs
unused program files.
functions related to file management.
● A folder is a specific named location on a
storage medium that contains related
documents.

6. Disk Defragmenter
● A disk defragmenter is a utility that
2. Search Utility
reorganizes the files and unused space on a
● A search utility is a program that attempts to
computer’s hard disk so that the operating
locate a file on your computer based on
system accesses data more quickly and
criteria you specify.
programs run faster. When an operating
system stores data on a disk, it places the
data in the first available sector on the disk.

3. Uninstaller
● An uninstaller is a utility that removes a
program, as well as any associated entries in
the system files.
7. Backup and Restore Utilities
● A backup utility allows users to copy, or
back up, selected files or an entire hard disk
to another storage medium such as another
hard disk, optical disc, USB flash drive, or
tape. During the backup process, the backup
 utility monitors progress and alerts you if it programs, Web filters, phishing filters, and
needs additional media, such as another pop-up blockers.
disc.

8. Screen Saver
● A screen saver is a utility that causes a
display device’s screen to show a moving
image or blank screen if no keyboard or
mouse activity occurs for a specified time.
When you press a key on the keyboard or
move the mouse, the screen saver
disappears, and the screen returns to the
previous state.
9. Personal Firewall
● A personal firewall is a utility that detects
and protects a personal computer from
unauthorized intrusions. Personal firewalls
constantly monitor all transmissions to and
from a computer.

13. File Compression

● A file compression utility shrinks the size of
10. Antivirus Programs a file(s). A compressed file takes up less
● An antivirus program protects a computer storage space than the original file.
against viruses by identifying and removing Compressed files sometimes are called
any computer viruses found in memory, on zipped files. When you receive or download
storage media, or on incoming files. a compressed file, you must uncompress it.
To uncompress, or unzip, a file, you restore
it to its original form.

11. Spyware and Adware Removers

● A spyware remover is a program that detects
and deletes spyware, and similar programs.
An adware remover is a program that detects
and deletes adware.
12. Internet Filters
● Filters are programs that remove or block
certain items from being displayed. Four
widely used Internet filters are anti-spam
14. Media Player
● A media player is a program that allows you
to view images and animation, listen to
audio, and watch video files on your
computer.
 ● Computer software, or just software, is a
collection of computer programs and related
data that provides the instructions for telling
a computer what to do and how to do it.
● Any set of instructions that guides the
hardware and tells it how to accomplish
each task.

15. Disc Burning

● Disc burning
software writes
text, graphics,
audio, and video
files on a System Software
recordable or
rewritable CD,
DVD, or Blu-ray
Disc. This
software enables
the home user
easily to back up
contents of their
hard disk on an optical disc and make
duplicates of uncopy-righted music or
movies.

16. Personal Computer Maintenance

● A personal computer
maintenance utility
identifies and fixes
operating system
problems, detects and
repairs disk problems,
and includes the
capability of improving a PC Software Characteristics
1. User-friendly in terms of interface
computer’s performance.
2. Easy to access.
Computer Software 3. Intuitive and can be guided by the GUI and other
features.
● Consider communication between two 4. Minimum training and documentation needed to
humans, between a human programmer and use.
a computer, or between a network of Programming Software
computers. ● Programming software includes tools in the
● Understand what language is, how language form of programs or applications that software
works, and ways to define languages. developers use to create, debug, maintain, or
● Use language to describe procedures and use otherwise support other programs and
machines to turn descriptions of procedures applications.
into executing processes.
 ● The term usually refers to relatively simple Acquiring Software
programs such as compilers, debuggers,
interpreters, linkers, and text editors. Freeware
● Free to all
Software Types ● Copyrighted
● Distributed in machine-readable format.
1. Custom Software Commercial software
● Written by programmers. ● Used most often.
● Takes a lot of time to write and test. ● Copyrighted
● When specifications are unique ● Generally costly
2. Packed or Commercial ● May not be copied without permission of the
● Sold in stores, catalogs, or manufacturer.
downloadable from the WWW. Open source
● Purchased from software publishers. ● Free to all
● Must be installed. ● Source code is distributed.
o Standard or custom installation ● May be used or altered.
o The setup process copies some ● Popular under the LINUX OS
of all of the software to the hard Public-domain software
● Un-copyrighted
disk.
● May be used or altered without restriction.
o May require the CD-ROM to be
● Generally developed under government grants
in the drive to run.
Shareware\
Example of programming language:
● Freely distributed for a trial period
C, C++, C#
● Pay a nominal fee to register with the author.
● C++ is a low-level programming language that
adds object-oriented features to its base
language C whereas C# is a high-level language. Application Software
C++ compilers down to machine code whereas ● A program or group of programs designed to
C# 'compiles' down to CLR (Common Language allow end users to accomplish one or more
Runtime), which is interpreted by JIT in specific (non-computer related) tasks.
ASP.NET. ● Task-Oriented Software
PHP (recursive acronym for PHP: Hypertext ● Productivity Software makes work faster, and
Preprocessor) our lives easier.
● suited for web development and can be o Word Processing
embedded into HTML. ▪ Uses: Memos, Reports,
Python Correspondence, Minutes of
● often used in software applications, pages within
meetings, anything to be typed
a web browser, the shells of operating systems
o Desktop Publishing
and some games.
▪ Uses: Newsletters, Reports,
BASIC, Visual Basic
● Visual Basic provides a graphical user interface Brochures
GUI that allows the developer to drag and drop o Electronic Spreadsheets
objects into the program as well as manually ▪ Uses: Comparing mortgage
write program code. interest rates, preparing budgets,
JAVAscript Tracking weight loss.
● JavaScript is a lightweight interpreted o Data Graphics
programming language. The web browser ▪ Uses: Maps, Graphs, Charts,
receives the JavaScript code in its original text Makes Visual information more
form and runs the script from that. compelling
HTML o Database Management
● HTML (Hypertext Markup Language) is the ▪ Uses: Keep track of a large
code that is used to structure a web page and its number of related facts, Query
content. the data for specific
 information, Retrieve
information in a variety of ways
o Presentation Graphics
▪ Uses: Sales tool, demonstrate a
product, Show cost/benefit
projections on charts, Present
audio/video testimonials from
satisfied customers
o Office Suites
▪ Group of basic software
applications designed to work
together.
▪ Data is portable between basic
applications of the suite.
▪ Various applications in the suite
have the same “look and feel.”
o Graphics Arts
▪ Use software to produce art,
Express ideas.
o Integrated Applications
▪ Combine basic word processing,
spreadsheet, and graphics
capabilities.\
Counterfeiting
● Software is copied onto CD-ROMS / DVD-
ROMS
● Package duplicates the original
● Sold in flea markets or small stores.
● Cheaper price
● Occurs more overseas.
Computer Professionals
Users
● Any individual who operates a computer to
accomplish a task.
Data entry operators
● key data into a machine-readable format
Computer operators –
● monitor the computer.

o Communications Librarians –
▪ Communicate from home with ● catalog and keep secure the disks.
computer at office, Access data Computer programmers –
● write, test, implement, and maintain programs.
stored in another computer in
Systems analysts –
another location, Stock
● plan and design computer systems
exchange updates, Weather
Network manager –
information.
● oversees the network.
o Other Examples:
Chief information officer (CIO) –
▪ •Computer Aided Design ● department manager; makes strategic decisions
(CAD) relating to the flow of information in the
▪ •Video Editor organization.
▪ •Sound Editor ▪ Management Information Systems (MIS)
▪ •Video Games ▪ Computer Information Systems (CIS)
▪ •Educational Software ▪ Computing Services
▪ •Email Client ▪ Information Services
▪ •Electronic Media ▪ Information Technology (IT)
Software Piracy
Making illegal copies of copyrighted software
Why the fuss?
● Very easy to duplicate software vs. a textbook.
● Software companies may lose hundreds of
dollars per pirated copy.
Prosecution
● Yes: Small-medium sized business who
purchase a few copies and distribute to many
users
● No: Individual users who probably would not
have purchased software on their own anyway