Department of Accounting Education

Mabini Street, Tagum City

Davao del Norte
Telefax: (084) 655-9591, Local 116

Big Picture B
Week 4 & 5: Unit Learning Outcomes (ULO): At the end of the unit, you are expected to:
a. Explain the Computer-based transaction processing and the development standards
and practices for accounting information system
b. Discuss the important concepts of SAP Business One and its application as an
accounting information system.

Big Picture in Focus: ULOb. Explain the Computer-based

transaction processing and the development standards and practices
for accounting information system.

Metalanguage
The terms used for this specific unit learning outcome are already discussed and explained
in the essential knowledge section as part of the discussion. Hence, having separate
presentation will mean redundancy.

Essential Knowledge
To perform the aforesaid big picture (unit learning outcomes), you need to fully understand
the following essential knowledge laid down in the succeeding pages. Please note that you
are not limited to exclusively refer to these resources. Thus, you are expected to utilize other
books, research articles and other resources that are available in the university’s library e.g.
ebrary, search.proquest.com etc., and even online tutorial websites.

1. Data Processing Defined

1.1. Data Processing - is the transformation of data into useful information.

1.2. Data Processing System - is any operation or combination of operations on data

to generate the desired information. It involves the resembling of facts into more
meaningful terms, the summarizing of a mass of information into a form from which
judgment can be made and responsible action taken.

2. Data and Information Distinguished

2.1. DATA
- Defined as a collection of unorganized facts
- Consist of raw facts or figures obtained from one or more sources

2.2. INFORMATION
- Consists of data that have been organized into a meaningful manner.
- Consists of processed data

3. Basic Elements of Data Processing System

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 Department of Accounting Education
Mabini Street, Tagum City
Davao del Norte
Telefax: (084) 655-9591, Local 116

Every data processing application whether manual or electronic has four basic elements.
These are input, processing, output, and storage.

3.1. Input

This pertains to the act of acquiring or capturing data which will be transformed into
meaningful information. The activities in this stage are:

3.1.1 Initial recording of data on some medium (For example, a source

document).
3.1.2 Classifying of data according to predetermined system of classifications
(For example, a chart of accounts)
3.1.3. Batching or accumulation of similar inputs to be processed as a group.
3.1.4. Verification of data, which involves checking its accuracy prior to
submitting it for processing.
3.1.5. Scanning which involves searching for and assimilating facts about
events.

3.2. Processing
This pertain to the operations required to transform data into information required by
users. The transformation of inputs into outputs is accomplished by a processing
components with three subsystems.
3.2.1 Storage (Memory) - is necessary for retaining inputs (data and
instruction)
3.2.2 An Arithmetic Unit (ALU) - manipulates the data in mathematical and
logical way.
3.2.3 Control System - manages the transformation process by overseeing the
storage of data and instructions.

3.3. Output
This involve the delivery or communication of information to the users. The activities
in this stage are:
3.3.1 Reporting - which is the formal presentation and distribution of processed
data.
3.3.2 Issuance of documents such as checks, invoices, and reports.
3.3.3 Retrieval - which is the fetching of a specific item or items of stored
information at the request of a user.
3.4 Analysis - which encompasses all the ways in which receivers utilize
outputs.

4. Basic Data Processing Operations

The basic data processing functions involve the following steps, the order and techniques in
application of which may vary with the firm, the data being processed and the equipment
used:

4.1. ORIGINATING. This involves gathering of data within and outside the entity as
transactions takes place.

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 Department of Accounting Education
Mabini Street, Tagum City
Davao del Norte
Telefax: (084) 655-9591, Local 116

4.2. RECORDING. This involves the capturing or entering of data into formal form
used in the processing routine.

4.3. CLASSIFYING. This means identification of data having common features and
grouping them together to determine the appropriate treatment.

4.4. SORTING. This is the arrangement of data according to order, sequence, or

sequence required before they are processed.

4.5. CALCULATING. This involves the application of mathematical process to data.

4.6. SUMMARIZING. This is the compression of a body of data into a more concise
form.

4.7. COMMUNICATING. This is the process of transmitting of data from the point of
acquisition to a processing location.

4.8. STORING. This involves the filing of data.

5. Methods of data Processing

5.1. Manual Data Processing

Basic data processing operations are performed manually or by hand utilizing pencil
or pen, with or without the use of minor physical or mechanical devices such as
calculators, typewriters or check writers.

5.2. Electro- Mechanical Data Processing

Electro-mechanical equipment such as punched-card machines are used to increase
the speed and accuracy of data processing operations. This method requires the data
to be in a machine language, a code in the form of holes in cards.

5.3. Electronic Data Processing

Data processing is done with the use of an electronic device or computer. Data are
converted into magnetic and electronic impulses in or on electronic device.

6. Overview of Computer- Based Data Processing

Electronic Data Processing (EDP)

EDP is a data processing system that uses a computer. A computer is an electronic device
which performs sequences of internally stored instructions to accept data, apply the
prescribed processes to it and supply the result of these processes.

ADVANTAGES OF EDP
1. Extremely Fast
2. Extremely Accurate
3. Greater Processing Control

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 Department of Accounting Education
Mabini Street, Tagum City
Davao del Norte
Telefax: (084) 655-9591, Local 116

4. Large Data Volume handled with small external storage requirement

5. Reduced cost

DISADVANTAGES OF EDP
1. Relatively high cost of equipment
2. High cost of systems design and programming
3. Channeling of work
4. Conversion to an electronic system

COMPONENTS OF THE COMPUTERIZED SYSTEM

The main Components of Computer system are:
1. Hardware
2. Software
3. People ware
4. Procedures
5. Data

Let’s talk about the components more!

I. HARDWARE
This refers to the configuration of physical equipment comprising the input, processing and
output phases of an EDP system. This Includes:

1.1 Central Processing Unit (CPU) - The central processing unit or principal hardware
component of a computer system represents the “brain” of the computer which performs the
execution of the program instructions, process data and transfers data between the main
storage and input/output devises.

A. CONTROL UNIT
Part of Digital computer or processor which determines the execution and
interpretation of instruction in proper sequence, including the decoding of each
instruction and the application of the proper signals to the arithmetic unit and other
register in accordance with the decoded information.

B. ARITHMETIC UNIT
Portion of the hardware of a computer in which arithmetic and logical operations are
performed. Arithmetic operations refer to the basic mathematical operations of
addition, subtractions, multiplication and division. Logical Operations refer to the
comparison of two items to determine if one item is less than, greater than or equal to
the other.

C. STORAGE OR MEMORY
Device in which data can be stored and from which they can be obtained at a later
time. Primary storage is closely connected to the CPU in the central processor.
It consists of electronic components that store letters, numbers, and special
characters in processing.
C.a. RAM - used to large quantities of data

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 Department of Accounting Education
Mabini Street, Tagum City
Davao del Norte
Telefax: (084) 655-9591, Local 116

C.b. ROM - permanent storage used to hold the basic low-level programs and
data.

1.2 Peripheral Equipment

This encompasses the auxiliary machines that may be placed under the control of the CPU.
Classified as on-line or off-line, it consists of input, storage and output devices.

INPUT DEVICES/ DATA ENTRY DEVICES

These are the devices that that provide a means of transferring data into CPU storage.

1. Data Entry Terminal - with a keyboard is online equipment that is a common input device.
The terminal includes a monitor that allows display of user input and computer output.
a. Dumb terminal - has no other functions.
b. Smart Terminal - has processing capacity.
c. Intelligent Terminal - has Programming capacity
d. Terminal Emulator - permits a microcomputer to interface with a maintenance

2. Magnetic Diskette Drive. A device capable of writing and reading data recorded on an
eight or five-and-one quarter inch, thin, flexible, (floppy) magnetic disk enclosed in a semi-
rigid protective jacket.

3. Magnetic- Ink Character Reader (MICR). Reads characters based on an amount of

magnetic ink or actual shape.

4. Optical Scanner. Reads characters based on their shapes using light-sensing machines
and laser technology.

5. Console. Used for communication between operators and the CPU.

6. Remote Terminals. Communicates with communication processor from a location that is

time, space, or electrically distant.

7. Point-of-Sale Stations. Transaction devices that also perform as remote terminals.

8. Bar Code Readers. Read universal product codes which are vertical bars that identify a
manufacturer and the item.

9. Plastic card with magnetic strips. Hold financial/ nonfinancial data concerning an
individual.

10. An alternative to keyboard and text-based inputs is the use of a Computer mouse

11. Touch Screen. Provides another limited alternative to keyboard input.

12. Digital Scanners. Convert documents and pictures into digital form.

13. Voice Recognition. Input devices are still another alternative to keyboard input. These
systems compare the speaker’s voice patterns with pre-recorded patterns.

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 Department of Accounting Education
Mabini Street, Tagum City
Davao del Norte
Telefax: (084) 655-9591, Local 116

14. New forms of Mobile data Acquisition methods are available.

a. Palmtop computers are miniature notebook computers with keyboard input
b. Pen based input is possible with devise that have flat-screen tablet on which the
user can print directly with a special stylus.
c. Other special devices may be used to gather inventory data, read meters,
inspect goods, etc.

OUTPUT DEVICES
These are the devices that produce readable data for users or inputable data for further
processing.

1. Cathode Ray Tube (CRT) - Television-like devices to display output on a built in screen
2. Printers - Prints data on paper.
3. Plotter - Graphs output, such as temperatures
4. Magnetic Tape - Encodes output data as magnetized spots on a magnetic tape.
5. Magnetic Diskette Drive - Used extensively for this purpose by microcomputers
6. Console - Direct communications with CPU
7. Remote Terminals - Generally combine with electrical typewriters to provide convenient
input with a visual display.
8. Microfilms - project the output characters onto the screen of a CRT where a high-speed
microfilm camera captures the displayed data at speeds much faster than printers.
9. Microfiche - Same principles as microfilm but records a large amount of data on a small
rectangular piece of film greatly reduced image size.
10. Multimedia output device - Combines video, text, graphics, animation and sound to
produce multidimensional output.

STORAGE DEVICES

These are the devices that store data that can be subsequently used by the CPU.
1. Magnetic drum - A cylinder with a surface coating of magnetic material that stores binary
data in the form of positive or negative charges on its surface.
2. Magnetic Disk - Similar to magnetic drum only on a disk-shaped metal plate.
3. Magnetic Cards/strips - A length of flexible plastic material on which short pieces of
magnetic tape have been mounted in a side arrangement.
4. Magnetic diskette drive - Used extensively for this purpose by microcomputers.
5. Floppy Disks - Removable and are suitable for the backup of small files.
6. CD-ROM - Drives are laser optical disks that provide capacities of over 660 MB.
7. Image Processing - Allows users to store graphic images in digital format on secondary
storage devices.

OTHER PERIPHERAL EQUIPMENT

A. Controllers - are hardware units designed to operate specific input or output units, e.g.,
terminals and printers.
B. Channels - are hardware units located within or outside the CPU that are designed to
handle the transfer of data into or out of primary storage.
C. Console - consists of a VDT, a keyboard, and a printer.
D. Mode - is a hardware device in a network that can act as a message buffer (hold part of
the message until the rest is received), switch messages and serve as an error control.

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 Department of Accounting Education
Mabini Street, Tagum City
Davao del Norte
Telefax: (084) 655-9591, Local 116

E. Emulator - is a hardware device that permits one system to imitate another, that is, to use
the same data and obtain the same results as the other systems.
F. Performance Monitor - is a hardware or software that observes and records system
activities.

II. SOFTWARE
This refers to all computer programs, procedures, rules and related documentation which
direct and control the computer hardware in data processing, most notable of which are the
system programs and application programs.

A. System software
These are the software that supervise the operations of the CPU, control the input/output
functions of the computer system, translate programming languages and provide various
other support services. They Include:

1. Operating System - which control and schedule hardware use. It is a set of software
programs that help a computer run itself, and the application programs designed for it. An
operating system also manages job scheduling and accounts for computer usage, controls
input and output, assigns storage locations in main memory, and protects data in the event
of a system malfunction. Several Different Operating systems permit a single configuration
of hardware to function in the following modes:

a. Multiprogramming - The operating systems processes a program until an input/

output operation is required.

b. Multiprocessing - Multiple CPUs process data while sharing peripheral units,

allowing two or more programs to be executed simultaneously.

c. Virtual Storage - The operating system separates user programs into segment
pages automatically.

d. Batch Mode (single thread) - programs are processed from beginning to end without
interruption in processing.

e. Time sharing - differs from multiprogramming in that the CPU spends a fixed amount
of time on each program.

f. Multitasking - is multiprogramming on a single-user operating system for example,

in a microcomputer.

The following are the popular operating systems:

a. DOS – is used for older, 16-bit personal computers. It is based on the IBM standard.
MS-DOS is a text-based desktop operating system made by Microsoft.

b. Microsoft’s Windows 95 – is a 32-bit system with the ability to rum programs using
more than640K of memory (the limit for DOS).

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 Department of Accounting Education
Mabini Street, Tagum City
Davao del Norte
Telefax: (084) 655-9591, Local 116

c. UNIX - is a multi-user, multi-tasking operating system with different versions suitable

for personal computers, workstations, minicomputers, and mainframes.

d. Linux - is a version of UNIX-like operating system that runs on X86, Alpha, and
Power PC processors.

e. OS/2 is a 32-bit system used with IBM and IBM- compatible personal computers
and workstations and with Intel chips. OS/2 Warp is the latest version.

f. Macintosh OS X (ten) is a desktop operating system based on Rhapsody. Macintosh

OS X is made by Apple computer and will run on Motorola/ IBM PowerPC chips.

g. MVS is a mainframe operating system made by IBM.

h. NetWare is a dedicated network operating system made by IBM.

i. BeOS is a high-performance desktop operating system made by Be that runs on

Motorola/IBM PowerPC and Intel Pentium.

j. AmigaOS is an old but popular operating system that is being resurrected by

Gateway Computers. Only Low-end servers can run on this operating system.

2. DATABASE MANAGEMENT SYSTEMS (DBMS)

Which perform multipurpose data handling functions.

3 Primary Methods of Structuring Database Include:

a. Hierarchical - The data elements at one level “own” the data elements at the lower
level.
b. Networked - Each data element can have several owners and can own several
other elements.
c. Relational - A database with the logical structure of a spreadsheet.

3. Utility programs
Which perform basic EDP Operations such as sorting, merging and other file maintenance.

4. Interpreting Program
Which translates instructions written in the programming language (BASIC,
COBOL,FORTRAN, etc.) into machine language.

5. Compiler Program
Which reads and converts the whole program first and execute it after the entire source code
has been translated.

6. Source Program
Program written in all non-machine languages or source languages. They must be converted
into object programs before they can be used directly by a processor.

7. Object Program

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 Department of Accounting Education
Mabini Street, Tagum City
Davao del Norte
Telefax: (084) 655-9591, Local 116

A program of machine readable and executable instruction to be followed by the CPU.

8. Assembler Program
Programs that convert source programs written in assembler language (a mnemonic
language) into object programs.

9. Telecommunications Monitor Program

Provides edit capabilities and file maintenance to users, monitors, on-line terminals, and
handles input to application programs.

10. Access Control Software

Protect files, programs, data dictionaries, processing, etc., from unauthorized access;
restricts use of certain devices; and may provide an audit trail for access attempts.

11. File Access Managers

Provide for organizing and controlling data in a logical manner and for different models of
access.

12. Library Management Software

Stores, updates and protects source programs, job command statements, and, in some
cases, files and object programs, files, and job command statements.

13. Online Editors

Are useful to programmers for creating and maintaining source programs, files and job
command statements.

14. Communications Controllers

Allocate network resources and functions, control the connections between programs and
terminals, and transfer data between control nodes and terminals.

15. Operations Management Software

Provides for tape and disk management and for job scheduling in a batch processing
environment.

16. Software Monitor

Is a program or package that performs functions similar to those of hardware monitors; thus
it records signals emitted by the system’s components.

17. Firmware is software wired permanently into the hardware.

18. Kernel Program is a short program that run on different systems by a potential buyer to
provide information about their processing characteristics.

19. Middleware is software that oversees the interaction between disparate computers.

20. Business Intelligence

Spans a category dedicated to extracting from corporate databases for purposes of business
analysis.

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 Department of Accounting Education
Mabini Street, Tagum City
Davao del Norte
Telefax: (084) 655-9591, Local 116

21. Macro is a program that records keystrokes and commands used in repetitions jobs,
thereby reducing the necessary key strokes.

22. Antivirus is intended to prevent initial infections, stop replication attempts and remove
viruses.

23. Groupware
Provides support for the activities of work groups.

Application (User) Program

These are the programs that are written to perform specialized functions or data processing
requirements in any applied discipline. Application programs may be developed internally or
purchased from vendors.

Vendor-Produced software is in either source or object code, but vendors prefer to sell
latter.

Application Software productions is obviously a vital aspect of system development, and

control over its maintenance after implementation is likewise crucial.

III. PERSONNEL

The specialized job categories associated with computer systems include:

A. INFORMATION SYSTEM EDP MANAGER

Has overall responsibility for supervising and controlling all activities performed in the data
processing department.

B. SYSTEM DEVELOPMENT PERSONNEL

1. System Analyst
-Receives potential applications of data processing and works with users in defining
requirements for information.
-Evaluates the existing application system and designs new or improved data
processing procedures.
-Designs the various computerized and manual control
-Monitors the program maintenance function and maintains system documentation.

2. Systems Programmer
-Writes and maintains programs that manage the resources of the computer system.
-Provides the link between the needs of application systems and the requirements of
the operating system.

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 Department of Accounting Education
Mabini Street, Tagum City
Davao del Norte
Telefax: (084) 655-9591, Local 116

-Supplies technical guidance concerning the operating system to all other members of
the processing staff.

3. Application Programmer
-Determines the logic of the computer programs required by the overall system
designed by the system analyst.
-Codes the computer procedures for programmed controls
-Debugs the resulting program and prepares documentation

4. Database Administrator
-Responsible for managing the database and restricting access to the database to
authorized personnel.
-Controls all aspects of the design and development of database and is responsible
for the preparation of the data dictionary
-Provides continuing liaison between the EDP design team and he users in regard to
logical file structures and data content.

C. OPERATIONS PERSONNEL
1. Computer Operator
-Responsible for the daily operations of both the hardware and the software.
-Mounts magnetic tape on the tape drives, supervise operations on the operator’s
console, accept any required input and distributes any generated output.
-Provides physical security over data and program files that are in an operational
mode.

2. Data Entry Operator

a. Converts manual input to machine-readable form by entering it in a keyboard into a
device that will either record the data on machine-readable media or enter it directly
into the computer for processing.

3. Librarian
a. Maintains custody and control over magnetic tapes, computer documentations, and
other computer-related software

4. Control Check
a. Acts as liaison between users and the processing centers.
b. Monitors manual input that is transmitted from the functional areas.
c. Monitors computer output, performs control balancing and distributes reports
coming from the system.
d. Maintain error logs and ensures compliance with control totals.

IV. PROCEDURES
These refer to the process for obtaining and preparing data, operating the computer,
distributing the input from computer processing and controlling processing steps

V. Data

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 Department of Accounting Education
Mabini Street, Tagum City
Davao del Norte
Telefax: (084) 655-9591, Local 116

Raw facts to be gathered, processed to generate information which in turn is presented to

the user as basis for decision making.

The Data Hierarchy

1. File - An organized collection of related records.

2. Block - A group of records held or processed as a unit.

3. Record - A group of related items or fields of data handled as a unit

4. Field, item, word - A group of related characters that also is a subdivision of

a record

5. Byte, Character - A group of bits that represents a character or one column in a field
that contain some representation of a character.

6. Bit - A binary digit for representing characters. A master file would contain
information that does not change with transaction update. For example, a payroll
master file would contain the employee’s name, number, department rate of pay,
deduction specifications and so on. While a detail file or Transaction file is a file of
temporary information relative to master files. For example, a weekly payroll contains
employee number, regular time, over time, the hours the employee has worked in a
given period and other information that changes each pay period.

Flowcharts

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 Department of Accounting Education
Mabini Street, Tagum City
Davao del Norte
Telefax: (084) 655-9591, Local 116

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 Department of Accounting Education
Mabini Street, Tagum City
Davao del Norte
Telefax: (084) 655-9591, Local 116

Nature

Flowchart is a symbolic diagram of a specific part of an internal accounting control system

indicating the sequential flow of data and or authority.

Hierarchy of Computer Processes

Computers typically used in business today are commonly identified as:
1. Supercomputers
2. Mainframe
3. Minicomputers
4. Microcomputers
5. Personal Computers

Supercomputer
These are the largest type of computers. They can process billions of instructions per second.

Mainframe
Mainframe commonly refers to the processing unit plus other components contained in the
same physical cabinet at the processing unit in a large computer system. These units tend to
possess very large capacities and are capable of extremely high speeds in carrying out all
functions.

Minicomputers
Minicomputers were historically used in multi-user or multi-terminal environments. The
systems provide computing power and peripheral device access to a number of users and
do not require a special environment for operation.

Microcomputers
Microcomputers typically contains the processor, internal storage and limited number of
chips, perhaps as few as one each. Generally, they are limited to one user per machine and
are portable-you may even carry the unit in your hands.

Personal Computers
Personal computers are microcomputers that serve the needs of individual users. The
distinguishing characteristics is its use, which is individual, whether domestic or business.
Notebook, laptop, and palmtop computers are the smallest forms of personal computers.

MODES OF COMPUTER OPERATIONS

A. Based on the timing of transaction processing

1. BATCH MODE. Data are collected into groups (batches) before processing. The
collected data are then processed at regular intervals to update existing
information.
2. ON-LINE MODE. Data are processed immediately after a transaction is made to
update current information. Processing time in this system is instantaneous. This
is also known as a real-time processing and used by airlines and off-track betting.
B. Based on the physical location of the equipment.
1. In-House Systems - Computer hardware and personnel are maintained by the
company which utilizes them.

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 Department of Accounting Education
Mabini Street, Tagum City
Davao del Norte
Telefax: (084) 655-9591, Local 116

2. Not-In-House or Off-premise systems - Main processing hardware belongs to

another organization. The most common off premise systems are
a. Block Time
This involves rental of time by one firm of another organization’s computer.

b. Timesharing
This involves accessing another organization’s computer through terminal
devices. Computer shares its time with a number of users.

c. Service Bureaus
This involves the use of an outside organization to provide a wide range of data
processing services (from systems analysis and design to the actual running of
programs with data) for a fee.

COMPUTER INFORMATION SYSTEMS

The following discusses several computer information systems and developments in
information software that we often encounter. Small Computers Also referred to as
microcomputers, personal computers, laptop computers, these small computers are
powerful, affordable and provide a cost-effective information processing alternative for
entities that might otherwise be constrained by manual processing.

Computer or IT Network
Network of computers may be linked together through telecommunications. The
development of telecommunications that is, the electronic transmissions of information
by radio, wire, laser, microwave, fiber optics has made possible the electronic transfer
of information between computers.

Telecommunications
Many entities use telecommunications to transmit numeric, alphanumeric, voice,
video, facsimile and other data by wire, fiber optics, microwave stations, satellites or
laser.

Electronic Commerce (E-Commerce)

Involves individuals and organizations engaging in a variety of electronic transactions
with computers and telecommunications networks. Three areas of risk associated with
electronic commerce are:
A. Business Practices
B. Transaction Integrity
C. Information Protection

Self-Help: You can also refer to the sources below to help you
further understand the lesson:
* Cabrera, M. B. (2015).Management consultancy: Principles and Engagement (2015),
Philippines: GIC Enterprises & CO., Inc.

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 Department of Accounting Education
Mabini Street, Tagum City
Davao del Norte
Telefax: (084) 655-9591, Local 116

Note:
The content of this manual is based on the textbook for MAS 3 titled “Management
Consultancy: Concepts and Application” by Cabrera, Ma. Elenita B.

Let’s Check

Activity 1. True or False. Write “True” if the statement if correct otherwise write “False”.

1. Data refers to facts meaningfully organized to serve anyone who needs it while
information refers to a collection of unorganized facts.
2. Management information system is a system that provides information for decision
making, planning, and control.
3. Manual data processing involves the use of computer manned by a human being.
4. The elements of any data processing system, manual or electronicare input,
process, output, and storage.
5. Analog computer can perform any type of operation without being directed by
people through programmed instructions.

Activity 2. Mutiple Choice Questions. Encircle the letter that corresponds to your answer.

1. The purpose of using generalized computer programs is to test and analyze a client’s
computer
a. Systems c. Records
b. Equipment d. Processing logic

2. The computer system most likely to be used by a large savings bank for customer’s
accounts would be
a. An on-line, real time system c. A generalized utility system
b. A batch processing system d. A direct access data base system

3. A compiler is
a. a procedure oriented language.
b. a sympbolic language.
c. a machine that translates the assembler program to machine language.
d. a program that converts procedure oriented language to a machine language.

4. A procedure control used in the management of a computer center to minimize the

possibility of data or program file destruction through operator error includes
a. Control Figures c. Limit checks
b. Crossfooting test d. External labels

5. The use of header label in conjunction with magnetic tape is most likely to prevent
errors by the
a. Computer operator c. Computer programmer
b. Keypunch operator d. Maintenance technician

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 Department of Accounting Education
Mabini Street, Tagum City
Davao del Norte
Telefax: (084) 655-9591, Local 116

Let’s Analyze

Activity 1. In this activity, you are required once again to elaborate your answer to each of
the questions below.

1. Distinguish between a system and a procedure.

________________________________________________________
________________________________________________________
________________________________________________________

2. Distinguish between procedure and method.

________________________________________________________
________________________________________________________
________________________________________________________

3. What are the different criteria used in evaluating the data processing alternatives?
Discuss each.
________________________________________________________
________________________________________________________
________________________________________________________

In a Nutshell
In this part you are going to jot down what you have learned in this unit. The said
statement of yours could be in a form of concluding statements, arguments, or perspective
you have drawn from this lesson.
1. ________________________________________________________.
2. ________________________________________________________.
3. ________________________________________________________.
4. ________________________________________________________.
5. ________________________________________________________.

Q&A List
In this section you are going to list what boggles you in this unit. You may indicate your
questions but noting you have to indicate the answers after your question is being raised and
clarified. You can write your questions below.

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 Department of Accounting Education
Mabini Street, Tagum City
Davao del Norte
Telefax: (084) 655-9591, Local 116

Questions/Issues Answers

1.

2.

3.

4.

5.

Keyword Index
• Systems and procedure work
• Systems Analysis
• Systems Design

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