AIS - Topic 2
Introduction to Transaction Processing
OVERVIEW OF TRANSACTION
PROCESSING
- TPS applications process financial
transactions
- A financial transaction is an economic event
that affects the assets and equities of the firm,
is reflected in its accounts, and is measured in
monetary terms.
TRANSACTION CYCLES:
1. Revenue cycle
2. Conversion cycle
3. Expenditure cycle
The Revenue Cycle
- involves processing cash sales, credit sales,
and the receipt of cash following a credit sale.
- Subsystems of the revenue cycle
● Sales order processing - includes
tasks such as preparing sales orders,
granting credit, preparing
products/rendering service to the
customers, billing the customers, and
recording the transaction.
● Cash receipts - for credit sales.
Includes collecting cash, depositing
cash in the bank, and recording these
events
The Conversion Cycle
2 major subsystems:-
the production system involves the planning,
scheduling, and control of the physical product
through the manufacturing process
1. determining raw material requirements
2. authorizing thee work to be performed
3. release of raw materials into
production
4. directing the movement of
work-in-process through the various
stages of manufacturing.
- the cost accounting system monitors the
flow of cost information including labor,
overhead, and raw materials related to
production
- information produced by this system is used
for
1. inventory valuation
2. budgeting
3. cost control
4. performance reporting
5. management decisions (such as make
or buy)
The Expenditure Cycle
- business activities start with acquisition of
materials, property and labor for cash =
expenditure cycle
- most B2B expenditure transactions are
based on a credit relationship between trading
parties.
- composed of 2 parts:
1. the physical component (acquisition of
goods/service)
2. the financial component (cash
disbursements to suppliers)
Sub-systems:
1. Purchase/Accounts Payable -
recognizes the need to acquire
physical inventory(such as raw
materials) and places an order with
the vendor. When the goods are
received, this system records the
event by increasing inventory and
establishing an accounts payable to
be paid at a later date.
2. Cash Disbursements System - when
the obligation created in the purchases
system, becomes due, this system
authorizes the payment , disburses the
funds to the vendor, and records the
transaction by reducing the cash and
accounts payable accounts.
3. Payroll System - collects labor usage
data for each employee, computes the
payroll and disburses paychecks to
the employees.
4. Fixed Assets System - processes
transactions pertaining to the
acquisition, maintenance and disposal
of fixed assets.
Accounting Records
Manual Systems
A. Documents
1. Source documents - documents at the
beginning of the transaction and are used
to capture and formalize transaction data
that the transaction cycle uses for
processing. Ex. sales order
2. Product documents - documents that
are a result of transaction processing
rather than the triggering mechanism for
the process. Ex. payroll check
3. Turnaround documents - product
documents of one system that become
source documents for another system. Ex.
remittance advice
The Revenue Cycle
Accounting Records
❖ Manual Systems
➢ Journals
■ Special journals
■ Register
■ General Journals
❖ Ledgers
● General ledgers
● Subsidiary ledgers
❖ Digital Accounting Records
A. Master file - contains account data, ex.
GL & subsidiary ledgers
B. Transaction file - a temporary file of
transaction records used to update data in
a master file, ex. sales order, inventory
receipts, cash receipts
C. Reference file - stores data that are
used as standards for processing
transactions, ex. tax table, price list, list of
authorized suppliers, employee roster,
customer credit files
D. Archive file - contains records of part
transactions that are retained for future
reference and form an important part in the
audit trail, ex. journals, prior period payroll,
list of former employees, records of
accounts written-off.
File Structures
2 Classes
1. Flat files - describe an environment in
which individual data files are not related to
other files.
- end users own their data files rather
than share them with other users.
- stand-alone applications rather than
integrated systems perform data
processing.
- when multiple users need the same
data for different purposes, they must
obtain same data sets structured to
their specific needs
Problems associated with flat files:
1. Data storage - an efficient information
system captures and stores data only once
and makes this single source available to
all users who need it. In a flat-file
environment, organizations incur the costs
of multiple collection and multiple storage
procedures.
2. Data updating - files need periodic
updating to reflect changes. When users
keep separate files, all changes must be
made separately for each user.
3. Currency of information - there may
be a problem of failing to update all the
user files affected by a change in status. If
update information is not properly
disseminated, the change will not be
reflected in some user’s data, resulting in
decisions based on outdated information.
4. Task-Data dependency - users may be
unable to obtain additional information as
his/her needs change. The user’s
information set is constrained by the data
that he/she possesses and controls.
2. Database Model - centralizes the
organization’s data into a common database that is
shared by other users.
DOCUMENTATION TECHNIQUES
5 Basic Documentation Techniques
● Data Flow Diagram - used symbols to
represent entities, processes, data flows
and data stores that pertain to a system
● Entity Relationship Diagram - a
documentation technique used to
represent the relationship between
business entities
● System Flowchart - the graphical
representation of the physical relationship
among key elements of a system
● Program Flowchart - shows the
relationship between computer programs.
 ● Record Layout Diagram - used to
reveal the internal structure of digital
records in a flat file or database table.
DATA CODING SCHEMES
involves creating simple numeric or alphabetic
codes to represent complex economic phenomena
that facilitate efficient data processing
Numeric and Alphabetic Coding Schemes
1. Sequential Codes - represent items in
some sequential order (ascending or
descending) ex. pre-numbering of
source documents
ADVANTAGE:
a. supports the reconciliation of a batch of
transactions. If the transaction processing system
detects any gaps in the sequence of transaction
numbers, it alerts management to the possibility of
a missing or misplaced transaction.
DISADVANTAGES:
a. Sequential codes carry no information content
beyond their order in the sequence.
They do not give information about the attributes of
an item, like, type, size, location, etc.
b. Sequential codes are difficult to change. Inserting
a new item at some midpoint requires re-numbering
items in the class accordingly.
2. Block Codes - a variation of sequential
coding that partly remedies the
disadvantages of sequential coding. Block
coding represents whole classes of items
by restricting such class to a specific range
within the coding system. Ex. chart of
accounts
ADVANTAGE:
a. allows for the insertion of new codes within a
block without having to reorganize the entire coding
structure
DISADVANTAGE:
a. Just like sequential codes, block codes carry no
meaning until matched against the chart of
accounts, which identifies it.
3. Group Codes - used to represent
complex items or events involving 2 or
more pieces of related data. The code
consists of zones or fields that possess
specific meaning. Ex. department store
chain in relation to the branch store:
ADVANTAGES:
a. facilitate the representation of large amounts of
diverse data
b. allow complex data structures to be represented
in a hierarchical form that is logical and more easily
remembered by humans.
c. permit detailed analysis and reporting bothe
within an item class and across different classes of
items.
DISADVANTAGE:
a. Because group codes can effectively present
diverse information, they tend to be overused. Thus,
unrelated data may be linked simply because it can
be done which ultimately will lead to difficulty in the
interpretation of the codes.
b. Overuse can increase storage costs, promote
clerical errors, and increase processing time and
effort.
4. Alphabetic Codes - alphabetic
characters are used and assigned
sequentially or may be used in block or
group coding techniques.
ADVANTAGE:
a. the capacity to represent large number of items is
increased dramatically through the use of pure
alphabetic characters embedded within numeric
codes (alphanumeric codes).
DISADVANTAGE:
a. just like numeric codes, there is difficulty
rationalizing the meaning of alphabetic codes that
have been sequentially assigned.
b. users tend to have difficulty sorting records
that are coded alphabetically.
5. Mnemonic Codes - alphabetic
characters in the form of acronyms and
other combinations that convey meaning.
Ex. course codes in schools Fin, Acctg,
Mktg, state codes, NY, NJ, CA
ADVANTAGE:
a. does not require the user to memorize meaning
DISADVANTAGE:
a. limited ability to represent items within a class
Chapter 1
INTRODUCTION TO COST ACCOUNTING
THE MAIN AND PRIMARY OBJECTIVE OF
ACCOUNTING - To provide financial information
about an economic entity to different types of users.
TWO MAJOR AREAS OF ACCOUNTING
Financial accounting - the use of accounting
information for reporting to external users.
Managerial accounting - focuses on the needs of
parties within the organization (internal users).

(internal)
● Managers – for planning, controlling and
decision making
● Owners/Partners/Shareholders
● Employees/Labor Union
(external)
● Potential investors/owners
● Creditors
COST ACCOUNTING
● Government/Regulatory Agencies
- the intersection between financial and
● Customers
● Suppliers managerial accounting.
● General public - needed and used by both financial and
managerial accounting.
COST ACCOUNTING - provides product cost information to external
- Informs management promptly with the cost of parties for credit and investment decisions.
rendering a particular service, buying and selling a - provides product cost information also to
product, and producing a product. internal parties for planning and controlling.
- The field of accounting that measures, records,
and reports information about costs.

Necessity of financial data for every type of

entity
Manufacturing – cost of goods sold (materials,
labor, overhead), operating expenses (selling and
administrative), and inventories (materials, work in
process, finished goods)
Merchandising – cost of sales (purchases),
operating expenses (selling and administrative),
and merchandise inventory
Service – cost of services (labor and overhead),
operating expenses (selling and administrative),
and supplies inventory
Government – public expenditures
Organizations/Associations – operating expenses
Note:
- Because the nature of the manufacturing process,
the information systems of manufacturing entities
must be designed to accumulate detailed cost data
relating to the production process. Thus, it is
common today for small, medium, and large
manufacturing companies to have structured costs
accounting systems.
- All sort of business entities incur costs, thus, cost
accounting is essential for all types of activities in all
types of organizations.
- Cost accounting is essential not only for
profit-seeking entities but also for not-for-profit
organizations such as governmental agencies,
churches, and charities.
USES OF COST ACCOUNTING DATA
- Determining Product Costs
● Determining the selling price of a product –
to ensure that it is set cover the total
production and operating costs and
provide a profit.
● Meeting competition – to know if selling
price can be reduced, or manufacturing
costs must be reduced, or the product
must be eliminated.
● Bidding on contracts – in submitting
competitive bids in order to be awarded
manufacturing contracts by the
government or private firms.
● Analyzing profitability – enables
management to determine the amount of
profit that each product earns and possibly
eliminate those that are least profitable.
FUNCTIONS OF MANAGEMENT AND COST
ACCOUNTING
1. Planning – Cost accounting provides historical
costs that managers can use to make
 projections and budgets to attain their
objectives or goals.
2. Controlling – Control is usually achieved by
comparing actual performance with expected
performance. Cost accounting provides
information about the actual performance of the
company.
3. Decision making – Cost information is needed
by the management in choosing among
competing alternatives.
Components of Planning
1. Strategic planning - concerned with setting
long range goals and objectives to determine
the overall direction of the company.
2. Tactical planning - concerned with plans for a
shorter range (or time period) and emphasizes
plans to achieve the strategic goals.
3. Operations planning - relates to the day to
day implementation of tactical plans.
behavior because it is used in planning and
performance evaluation.
- Statistics, mathematics, computer sciences,
and engineering – Use cost data to perform
cost analysis.
TWO BASIC PRODUCT-COSTING SYSTEMS
(Cost accumulation procedures)
1. Job order costing - a system for allocating
costs to groups of unique product. It is
applicable to the production of customer
specified products such as the manufacture of
special machines.
2. Process costing - a system applicable to a
continuous process of production of the same
or similar goods, e.g., oil refining and chemical
production.

RECENT DEVELOPMENTS IN COST

ACCOUNTING
- Manual bookkeeping has been reduced
because of the use of computers.
- Changes in production methods have made
traditional applications of cost accounting
obsolete in some cases.
- Increasing emphasis on cost control in
industries facing stiff foreign competition and in
many organizations that have traditionally not
focused on cost control.
- The use of accounting data for decision making
and performance evaluation.

COST ACCOUNTING AND OTHER FIELDS OF

STUDY
- Financial accounting – The recording of the
costs of a product or a service and use of cost
HYBRID COSTING
for valuation of inventory and cost of goods
Many manufacturing firms have production systems
sold for external reporting is also financial
which are not suited for strictly job-order costing or
accounting.
process costing, but instead require a costing
- Managerial accounting - The cost data used
system which incorporates ideas from both. This
in choosing between two or more alternatives is
blending of ideas is known as hybrid costing.
part of managerial accounting.
- Microeconomics - Differential cost analysis is
Note:
considered by others as a form of applied
- The costing system an organization selects will
microeconomics.
mainly depend on its underlying production
- Finance, operations management, and
system.
marketing - Cost accounting provides data for
- Operation costing is a hybrid costing system
use in decision models for finance, operations
often used in repetitive manufacturing where
management, and marketing.
finished products have common, as well as
- Human Behavior in Organization - Cost
distinguishing characteristics.
accounting is also related to motivation and
Chapter 2 - COSTS
CONCEPTS AND CLASSIFICATIONS

COST - the cash or cash equivalent value sacrificed

for goods and services that are expected
to bring a current or future benefit to the
organization.

Costs are associated with all types of

organizations:
- business B. Non-manufacturing costs/period costs
● service 1. Marketing or selling expense
● retail - Marketing – costs necessary to promote the
● manufacturing product in order to secure customer orders
- non-business (advertising and promotion)
● government - Selling – costs get the finished product or service
● churches/charitable institutions into the hands of the customer.
● associations 2. General or administrative expense
● individuals - Administrative expenses – costs
incurred in relation to the overall
CLASSIFICATION OF COSTS administration of the business
I. Costs classified in relation to a product - General expenses – all other costs
A. Manufacturing costs/product costs/inventoriable costs that are not related to manufacturing,
1. Direct materials marketing, selling, and administrative
- the basic ingredients that are transformed into related.
finished products through the use of labor and II. Costs classified as to variability
factory overhead A. Variable costs – fare in a jeepney
- its cost can be traced directly to the finished - The total cost will vary in direct proportion
product to the volume
- Cost per unit is fixed or constant even with
2. Direct labor the changes in volume within a relevant
- the amount paid as wages to those working range.
directly / involved in actually shaping the product - To the operating department: assignment
- its cost can be traced directly to the finished of cost is easy and reasonably accurate
since each department can determine
product actual costs incurred.
3. Factory overhead - Control for incurrence: rests basically on
● Indirect materials the operating supervisors.
- minor materials and other production supplies that B. Fixed costs – monthly rental
cannot be conveniently or economically traced to - The total cost is fixed within a relevant
range
specific products - Cost per unit decreases when the level of
- its cost cannot be traced directly to the finished production increases. Thus, the cost per
product unit changes inversely with the change in
● Indirect labor level of activity.
- the amount paid as wages to those working in the - To the operating department: the
assignment of cost to each department is
factory but NOT directly involved in actually shaping
based on the cost allocation method, thus,
the product it makes use of estimates.
- its cost cannot be traced directly to the finished - Control for incurrence: rests basically on
product the executive management
C. Mixed costs - contains both fixed and variable
● Other indirect costs
characteristics.
- All other factory costs (costs incurred in the factory
- Semi-fixed or step costs
or related to production) other than materials and
- Semi-variable
labor - Purely mixed cost
- its cost cannot be traced directly to the finished
product

III. Costs classified as to relation to
manufacturing departments
A. Direct departmental charges - costs that
are immediately charged to the particular
manufacturing department(s) that incurred
the costs since the costs can be
conveniently identified or associated with
the department(s) that benefited from said
costs.
B. Indirect departmental charges - Costs that
are originally charged to some other
manufacturing department(s) or account(s)
but are later allocated or transferred to
another department(s) that indirectly
benefited from said costs.
IV. Costs classified to their nature as common or joint
A. Common costs - are costs of facilities or services
employed in two or more accounting
periods, operations, commodities, or
services.
B. Joint cost - occurs when the production of one
product may be possible only if one or
more other products are manufactured at
the same time, thus, this cost must be
allocated to the joint products.
V. Costs classified in relation to an accounting period
A. Capital expenditures – costs intended to benefit
future periods and are classified as assets.
B. Revenue expenditures – costs that benefit
current periods and are termed as
expenses.
VI. Costs for planning, control, and analytical processes
A. Standard costs – are predetermined costs for
direct materials, direct labor, and factory
overhead. It represents the “should be”
amount of materials, labor and overhead.
B. Relevant costs – are future costs that are
expected to be different under each
alternative course of action. For example,
the additional cost of materials labor, and
overhead that would be incurred if a
special order is accepted.
C. Differential cost – refers to the difference in the
total costs of two alternatives (two relevant
costs). A differential cost can either be
increases (increments) or decreases
(decrements).
D. Opportunity costs – refer to the income or benefit
sacrificed or foregone when an alternative
is chosen.
E. Out-of-pocket costs – are costs that require
current or near future cash outlays or
incurring of a liability for a decision that is
at hand.
F. Sunk cost – sometimes referred to as historical or
past costs – refers to the non-recoverable
costs incurred in the past.
G. Controllable cost - A cost is considered to be a
controllable cost at a particular level of
management if that (management) level
has the power to authorize the cost.
Otherwise, the cost is non-controllable for
that management level.
H. Avoidable costs – are costs that will be saved or
those that will not be incurred if a certain
decision is made. This type of cost is
usually considered a relevant cost.
I. Postponable costs - are costs that may be
deferred or shifted to a future period of
time without adversely affecting current
operations. Incurrence of this cost may be
postponed, but may not be avoided.
J. Imputed costs – are assumed or hypothetical
costs representing the cost or value of a
resource that is utilized for a specific
purpose.
k. Shut-down costs – are those fixed costs that
would be incurred even if there was no
production. Examples of such costs are
rent, storage costs, insurance, salary, etc.
l. Committed fixed costs – arise from the necessity
to have a basic organizational structure in
terms of essential property, plant,
equipment, personnel, etc. It is long term
a long-term cost and cannot be reduced
without adversely affecting the ability of the
company to operate at a minimum level of
productive capacity.
m. Discretionary fixed costs – a short-run cost that
can be reduced to operate at any desired
level of activity warranted by the
committed fixed costs. It arises from
decisions for repairs and maintenance
costs, advertising costs, training of
personnel, and so on.
MANAGEMENT SCIENCE ● The maximization or minimization of some
quantity is the objective in all linear
Decision making - the act of selecting a preferred programming problems.
course of action among alternatives ● All LP problems have constraints that limit
the degree to which the objective can be
pursued.
● A feasible solution satisfies all the
problem's constraints.
● An optimal solution is a feasible solution
that results in the largest possible objective
function value when
● maximizing (or smallest when minimizing).
● A graphical solution method can be used
to solve a linear program with two
variables.
● If both the objective function and the
constraints are linear, the problem is
referred to as a linear programming
problem.
● Linear functions are functions in which
each variable appears in a separate term
raised to the first power and is multiplied
DECISION MAKING UNDER THE CONDITION OF by a constant (which could be 0).
UNCERTAINTY. ● Linear constraints are linear functions that
● Maximax strategy are restricted to be "less than or equal to",
● Maximin strategy "equal to", or "greater than or equal to" a
● Laplace Strategy constant.
● Hurwicz Criterion of Realism
● Maximax Regret strategy Problem formulation or modeling is the process
of translating a verbal statement of a problem into a
mathematical statement.
*****PLEASE SEE THE QUIZ PAPER FOR
Formulating models is an art that can only be
THE SOLVING******
mastered with practice and experience.
Every LP problems has some unique features, but
Chapter 02: LINEAR PROGRAMMING
most problems also have common features.

Linear Equations - can be used as mathematical

Guidelines for Model Formulation
models just likes in economics wherein
● Understand the problem thoroughly.
relationships between price and demand, profit and
● Describe the objective.
loss and many others can be expressed in terms of
● Describe each constraint.
equations
● Define the decision variables.
● Write the objective in terms of the decision
System of equations - composed of a set of two or
variables.
more equations
● Write the constraints in terms of the
Linear system - consist of a set two or more
decision variables.
equations

Linear programming
● The use of the word “programming” here
means “choosing a course of action.”
● involves choosing a course of action when
the mathematical model of the problem
contains only linear functions.

RS
CONCEPT OF GOD
St. Thomas’ five proof of the existence of God
1. The prime mover
2. The First cause
3. Contingency and necessity
4. Degrees found in things
5. The Cosmos
RELIGION - is a system of beliefs and practices by
a group of people interprets and responds to what
they feel is sacred and usually supernatural as well.
RELIGION AS A SOCIAL ENTITY
RELIGION IS A COLLECTIVE PHENOMENON
Any Individual who professes a religion is typically
associated with a particular religious organization.
RELIGION IS CONCERNED WITH ORDERING
BEHAVIOR IN RELATION TO THE
SACRED/SUPERNATURAL
Most of the time the sacred is often associated with
the supernatural as in the presence of heavenly
forces or divine beings
The sacred is often associated with entities,
events, figures, objects, and sights that are treated
with reverence
RELIGION INVOLVES A BODY OF BELIEFS AND
MORAL PRESCRIPTIONS
-It is mainly because they are guided by texts
rendered sacred by special events or figures.
RELIGION EXPECTS FROM ITS FOLLOWERS
TO FOLLOW A SET OF PRATICES THAT
RELATES TO THE NOTION OF THE SACRED
These practices are typically in the form of
individual & collective rituals involving prayer,
worship, purification, baptism, and sacrifice.
ELEMENTS OF RELIGION
1. BELIEF IN SUPERNATURAL POWERS
- They believe that this unseen power influences
every aspect of human life.
2. BELIEF IN THE HOLY OR SACRED.
- This belief is often expressed through symbols;
that symbolizes both the UNSEEN & TANGIBLE
THINGS.
- It is a belief that is based on FAITH rather that
EVIDENCE. - Eg. Hindus (cow is sacred)
3. SYSTEM OF RITUALS - Rituals refer to the
behavior performed by the individual reference to
supernatural power. - It includes wearing of special
types of cloth, reciting of prayers, hymns, taking a
bath in holy rivers, singing, dancing, crawling,
fasting, etc.
4. SINFUL ACTS - Every religion defines certain
acts as sacred and righteous and other acts as
profane and sinful. - This is the reason why there
are concept of Heaven and Hell in most religions.
5. THE METHOD OF SALVATION
Almost all religions consider salvation as the
ultimate goal of life.
Eg. Buddists call salvation as Nirvana
Hindus called it as Moksha (free from the chain of
cycle of life)
6. MODE OF WORSHIP
worship the supernatural power in the form of
STATUE / a FORMLESS MANNER.
Eg. Hindus worship with folded hands while
Muslims do not.
7. PLACE OF WORSHIP
Each religion has a definite place of worship which
they consider as sacred.
HINDU - TEMPLE MUSLIM - MOSQUE
CHRISTIAN - CHURCH JEWISH - SYNAGOGUE
What Characterizes a religion?
1. Wisdom or creed
2. Worship or cult
3. Works or code
Wisdom / creed - refers to theological beliefs and
scriptures of a religion.A creed is a set of truths and
a summary of the principle beliefs of a religion
Worship / cult - refers to the way of worshipping, to
the rituals that are practiced by follower
Works / Code - refers to the ethical values and the
system of moral practice. It is a set of moral
principles and guidelines
NATURALISM (ATHEISM, AGNOSTICISM,
EXISTENTIALISM)
REALITY: the material universe is all that exists and there
is no such thing as a soul or a spirit. Thus, everything
could be explained on the basis of natural law.
MAN: Man is the chance product of a biological process of
evolution. Man is entirely material. Thus, human species
will one day pass out of existence.
TRUTH: truth is usually understood as scientific proof.
Thus, only that which can be observed with the five
senses is accepted as real or true.
VALUES: No objective values/morals exist. Morals are
individual preferences or socially useful behaviors.
PANTHEISM (HINDUISM, TAOISM, CONFUCIANISM,
BUDDHISM)
REALITY: Only the spiritual dimension exists. All else is
illusion. Spiritual reality is eternal, impersonal, and
unknowable. Thus, it is only possible to say that
everything is a part of the ultimate reality that governs all.
MAN: Man is one of the Ultimate reality. Thus, man is
spiritual, eternal, and impersonal.
TRUTH: Truth is an experience of unity with “the Oneness
of the Universe.” Truth is beyond all rational description.
VALUES: Because Ultimate reality is impersonal, they
believe that there is no distinction bet. good and evil.
THEISM (JUDAISM, CHRISTIANITY, ISLAM
REALITY: An Infinite, personal God exists who created a
finite, material world. Reality then is both material and
spiritual. And the universe had its beginning and end.
MAN: Humankind is a unique creation of God. People
were created “in the image of God” which means that we
are personal, eternal, spiritual, & biological.
TRUTH: the truth about God is known through revelation.
VALUES: Moral values are the objective expression of an
absolute moral being.
SPIRITISM & POLYTHEISM
REALITY: The world is populated by spirit beings who
govern what goes on. Gods and demons are the real
reason behind natural events. Material things are real, but
they have spirits associated with them and therefore can
be interpreted spiritually.
MAN: man is a creation of gods like the rest of other
creatures. (Tribes/Races belief in gods: protect/punish)
TRUTH: truth about natural world is discovered through
the SHAMAN figure who has visions about what
gods/demons are doing and how they feel.
VALUES: Moral values take the form of taboos, which are
things that irritate or anger various spirits.
Religious experience as the ROOT OF EVERY
RELIGION
EXPERIENCE- derived from the two German terms:
“ERLEBNIS & ERFAHRUNG”
ERLEBNIS - It means an interior experience of an
intensely felt motion.
- it is an individual event, even a momentary one,
realized intensely in the area of the FEELINGS &
EMOTIONS.
ERFAHRUNG
- It speaks of real experiences that are based on
INDIVIDUAL HAPPENINGS that touched the
feelings, picked up by the intellect, and given a
connection among themselves and moreover
inserted and integrated into the totality of life.
- in the process of integrating, interpreting,
evaluating and judging, human reason is guided by
FAITH.
(FEELING, REFLECTION,CONRETE ACTION IN
LIFE)
SPIRITUALITY - comes from the Latin word
“Spiritualitas” related to “spiritus” and “spiritualis”,
which means also the state of being spiritual.
- refers to the relatedness of the human spirit or
soul to the Spirit of God/Divine/Transcendent.
There are 2 important ELEMENTS that has to be
considered in understanding the word “spirit”.
1. The Reality of the “Spirit of
God/Divine/Transcendent Reality” – (this
must be the primary focus of our
consideration.)
2. The reality is the “spirit in us human beings
& also all those creations with life”.
ELEMENTS OF SPIRITUALITY
1. HOLISTIC - spirituality is claimed to be a
fully integrated view of life. It encompasses
all aspects of being human and is a means
of experiencing life.
2. QUEST FOR MEANING - The quest to
determine the meaning and purpose of life
discovery.
3. QUEST FOR SACRED - spirituality
promotes having faith, And this faith
maybe viewed as a belief in God,
4. SUGGESTS A SELF-REFLECTIVE
EXISTENCE - -it emphasizes that in the
persons quest for meaning in life,
self-reflection is of great importance--
which may be expressed through
contemplation or meditation.
SPIRITUAL PERSON - individuals who associate
faith with the private realm of personal experience
RELIGIOUS PERSON - individuals who associate
faith with the with public realm of religious
institutions, creeds, and rituals.
JUDAISM
- began when GOD made divine covenant
with Abraham.
 - ABRAHAM AS THE FATHER OF THE
SEMITIC RELIGION (Judaism,
Christianity, Islam)
- “HEBREWS- those who accepted Yahweh
as their God.”
- “Israelite- who were the descendants of
the Hebrews, which originated from
Abraham”
HISTORY OF JUDAISM
- Abraham, had 12 sons and their
descendants became known as the 12
TRIBES OF ISRAEL. - JACOB,
- THE TERM “JEW”: comes from
YEHUDAH or JUDAH, the southern
kingdom of Israel. But now it is used to
refer someone who practices Judaism and
takes part in Jewish Culture.
ROLE OF MOSES
- leader who freed them from slavery in
Egypt.
- Moses protected the Jews from the wrath
of God, and negotiated with God on their
behalf.
SACRED TEXT (Written Tradition)
“TaNaKH” - it refers to the Hebrew Bible; which
Christians called it as the “OLD TESTAMENT”
consists of the following:
● Torah (The Law)
● Nevi’im (Prophets)
● Ketuvim (Writings)
TORAH (teaching/instruction)
- It is the first law given by God to Moses
and recorded into the sacred text.
- contains the early history of Judaism, as
well as the Law and Teaching “handed
down” by Yahweh himself.
- IT IS THE HEART OF THE JEWISH
SPIRITUALITY
- Stored inside the Ark in each Synagogue.
- known as the Star of David
- It is the main sacred text of Judaism, which
corresponds to the five books of Mosesn
Gk. (Pentateuch):
Genesis, (Bereshit): - contains stories of creation,
records the establishment of the covenant between
God and the Jewish people, tells of the lives of the
patriarchs.
Exodus (Sh’mot): account of Israelites enslaved in
Egypt, the exodus from Egypt, the receiving of the
10 Commandments at Mt. Sinai
Leviticus (Vayikra): gives God’s ethical and ritual
laws and specific instructions to priests on how to
perform their duties.
Numbers (Bamidbar) - recounts the of the
Israelites through the desert and gives more of
God’s ethical and ritual laws
Deuteronony (Devarim): Moses reviews the laws
and the people prepare to enter the promised land
NEVI’IM (Prophets) - Contains writings of God’s
messenger, who spoke His word to the Hebrews.
The writing is the more literary section of the
Tanakh, consisting of stories, proverbs, psalms, and
poetries.
KETUVIM (Writings) - It contains wisdom literature,
poetry, songs narrative, history, religious philosophy,
and love hymn.
TALMUD (Oral Tradition) - another form of
scripture and is the WRITTEN VERSION OF THE
JEWISH ORAL LAW which includes rabbinical
commentaries that explains the laws that may not
be clear in Scriptures.
composed of:
MISHNAH : compilation of Jewish laws that
includes discussion concerning prayer, diet
agricultural laws, holidays, women and family life,
sacrifices, offerings, etc. written in Hebrew and
edited sometimes around 200 C.E. in Israel.
GEMARA : It is the rabbinic commentaries and
discussions on the Mishnah.
SYMBOLS IN JUDAISM
✡️
MAGEN DAVID - (Shield of David), also
THE MENORAH - candelabrum with seven candle
holders - symbolises the burning bush as seen by
Moses on Mount Sinai.
THE MEZUZAH - little case, containing a tiny scroll
that is found on doorposts in Jewish homes. - The
writing on the scroll is from the bible. - It is in
Hebrew and it says that Jewish people should love
God and keep his rules.

(Monotheistic) - THE PRIMARY TENET OF
JUDAISM IS THE BELIEF IN ONE UNIVERSAL
GOD.
JEWISH LAW
HALACHAH - it is system of Laws that guides the
jewish people on how to act in accordance with the
Will of Yahweh
6 PRINCIPLES OF LIFE
1. Human Life is important- it has intrinsic
Value
2. Therefore the preservation of human life is
paramount-highest moral imperative.
3. All human lives are equal-each life has the
same value.
4. All life belongs to God- our lives are not
ours.
5. The sacredness of human life- God in us.
6. Therefore all actions towards others are
the ‘manifestation of our imitation of God.
JEWISH MODE OF WORSHIP - from offering
sacrifices to praying in the synagogue & reading the
TORAH
SPECIAL CLOTHING
Kippah - It serves as a reminder to them
that God is always above them.
Tallit - remind them of the many commandments of
the Torah.
JEWISH FEASTS
● PASSOVER
● FIRST FRUITS
● PENTECOST
● TRUMPETS
● ATONEMENT
● TABERNACLE
FEAST OF THE PASSOVER
- In Hebrew, it is called, “PESACH”
- It is an 8-day celebration of freedom that
memorializes an event when the Israelites
were freed from the Egyptian slavery after
the 10th plague.
- The Jews perform the SEDER MEALS
FEAST OF THE PENTECOST
- In HEBREW, it is called SHAVO’UT
- In Greek, PENTECOSTE (50th day
- This feast memorializes the event when
Moses brought 10 commandments from
Mt. Sinai.
FEAST OF THE TRUMPETS
- memorializes the time when the trumpets
were used to give signal to Yahweh’s act
of descending and visiting the Israelites on
the foot of Mt. Sinai. (Ex. 19)
FEAST OF ATONEMENT
- In Hebrew, it is called Yom Kippur which is
the holiest day of the year.
-
FEAST OF THE TABERNACLE
- In Hebrew, it is called SUKKOT or the
feast of booths.
- This feast is a commemoration of the
people of Israel who lived in booths while
they were in wilderness before they were
freed from the bondage of Egypt.
SECTS IN JUDAISM
1. ORTHODOX JUDAISM - believe the entire
Torah- including Written (pentateuch), and
the Oral (Talmud) was given to Moses by
God
2. REFORM JUDAISM - affirms the central
tenets of Judaism: God, Torah, and Israel,
and embraces diverse beliefs and
practices.
- They prepare for the messianic age
characterized by equality, freedom, and
brotherhood.
3. CONSERVATIVE JUDAISM - seek to
strike a balance between the extreme
traditionalism of Orthodox Judaism and
Liberalism of Reform Judaism.