Functions of Management

Management has been described as a social process involving responsibility for economical
and effective planning & regulation of operation of an enterprise in the fulfillment of given
purposes. It is a dynamic process consisting of various elements and activities. These
activities are different from operative functions like marketing, finance, purchase etc. Rather
these activities are common to each and every manger irrespective of his level or status.

Different experts have classified functions of management. According to George & Jerry,
“There are four fundamental functions of management i.e. planning, organizing, actuating
and controlling”.

According to Henry Fayol, “To manage is to forecast and plan, to organize, to command, &
to control”. Whereas Luther Gullick has given a keyword ’POSDCORB’ where P stands for
Planning, O for Organizing, S for Staffing, D for Directing, Co for Co-ordination, R for
reporting & B for Budgeting. But the most widely accepted are functions of management
given by KOONTZ and O’DONNEL
i.e. Planning, Organizing, Staffing, Directing and Controlling.

For theoretical purposes, it may be convenient to separate the function of management but
practically these functions are overlapping in nature i.e. they are highly inseparable. Each
function blends into the other & each affects the performance of others.

Planning

It is the basic function of management. It deals with chalking out a future course of action &
deciding in advance the most appropriate course of actions for achievement of pre-
determined goals. According to KOONTZ, “Planning is deciding in advance - what to do,
when to do & how to do. It bridges the gap from where we are & where we want to be”. A
plan is a future course of actions. It is an exercise in problem solving & decision making.
Planning is determination of courses of action to achieve desired goals. Thus, planning is a
systematic thinking about ways & means for accomplishment of pre-determined goals.
Planning is necessary to ensure proper utilization of human & non-human resources. It is all
pervasive, it is an intellectual activity and it also helps in avoiding confusion, uncertainties,
risks, wastages etc.

Organizing

It is the process of bringing together physical, financial and human resources and developing
productive relationship amongst them for achievement of organizational goals. According to
Henry Fayol, “To organize a business is to provide it with everything useful or its functioning
i.e. raw material, tools, capital and personnel’s”. To organize a business involves
determining & providing human and non-human resources to the organizational structure.
Organizing as a process involves:

Identification of activities.

Classification of grouping of activities.

Assignment of duties.

Delegation of authority and creation of responsibility.

Coordinating authority and responsibility relationships.

Staffing

It is the function of manning the organization structure and keeping it manned. Staffing has
assumed greater importance in the recent years due to advancement of technology,
increase in size of business, complexity of human behavior etc. The main purpose o staffing
is to put right man on right job i.e. square pegs in square holes and round pegs in round
holes. According to Kootz & O’Donell, “Managerial function of staffing involves manning the
organization structure through proper and effective selection, appraisal & development of
personnel to fill the roles designed un the structure”. Staffing involves:

Manpower Planning (estimating man power in terms of searching, choose theperson and
giving the right place).

Recruitment, Selection & Placement.

Training & Development.

Remuneration.

Performance Appraisal.

Promotions & Transfer.

1. Directing

It is that part of managerial function which actuates the organizational methods to work
efficiently for achievement of organizational purposes. It is considered life-spark of the
enterprise which sets it in motion the action of people because planning, organizing and
staffing are the mere preparations for doing the work. Direction is that inert-personnel
aspect of management which deals directly with influencing, guiding, supervising,
motivating sub-ordinate for the achievement of organizational goals. Direction has
following elements:

Supervision

Motivation

Leadership

Communication

Supervision- implies overseeing the work of subordinates by their superiors. It is the

act of watching & directing work & workers.

Motivation- means inspiring, stimulating or encouraging the sub-ordinates with zeal

to work. Positive, negative, monetary, non-monetary incentives may be used for this
purpose.

Leadership- may be defined as a process by which manager guides and influences

the work of subordinates in desired direction.

Communications- is the process of passing information, experience, opinion etc

from one person to another. It is a bridge of understanding.
 2. Controlling

It implies measurement of accomplishment against the standards and correction of

deviation if any to ensure achievement of organizational goals. The purpose of
controlling is to ensure that everything occurs in conformities with the standards. An
efficient system of control helps to predict deviations before they actually occur.
According to Theo Haimann, “Controlling is the process of checking whether or not
proper progress is being made towards the objectives and goals and acting if necessary,
to correct any deviation”. According to Koontz & O’Donell “Controlling is the
measurement & correction of performance activities of subordinates in order to make
sure that the enterprise objectives and plans desired to obtain them as being
accomplished”. Therefore controlling has following steps:

a. Establishment of standard performance.

b. Measurement of actual performance.
c. Comparison of actual performance with the standards and finding out
deviation if any.
d. Corrective action.

Learn management concepts & skills rapidly with easy to understand, richly
illustrated self-paced learning modules & downloadable powerpoint presentations.

Download DEMO Presentation Now!.

As a premium member, you get access to view complete course content online and
download powerpoint presentations for more than 200 courses in management and skills
area.

Planning Function of Management

 Organizing Function of Management

 Staffing Function of Management
 Directing Function of Management
 Controlling Function of Management
 Principles of Management
 Importance of Management
 Management and Administration

Levels of Management
The term “Levels of Management’ refers to a line of demarcation between various
managerial positions in an organization. The number of levels in management increases
when the size of the business and work force increases and vice versa. The level of
management determines a chain of command, the amount of authority & status enjoyed by
any managerial position. The levels of management can be classified in three broad
categories:

1. Top level / Administrative level

2. Middle level / Executory
 3. Low level / Supervisory / Operative / First-line managers

Managers at all these levels perform different functions. The role of managers at all the three
levels is discussed below:

LEVELS OF MANAGEMENT
Top Level of Management

It consists of board of directors, chief executive or managing director. The top

management is the ultimate source of authority and it manages goals and policies for
an enterprise. It devotes more time on planning and coordinating functions.

The role of the top management can be summarized as follows -

a. Top management lays down the objectives and broad policies of the
enterprise.
b. It issues necessary instructions for preparation of department budgets,
procedures, schedules etc.
c. It prepares strategic plans & policies for the enterprise.
d. It appoints the executive for middle level i.e. departmental managers.
e. It controls & coordinates the activities of all the departments.
f. It is also responsible for maintaining a contact with the outside world.
g. It provides guidance and direction.
h. The top management is also responsible towards the shareholders for the
performance of the enterprise.

Middle Level of Management

The branch managers and departmental managers constitute middle level. They are
responsible to the top management for the functioning of their department. They
devote more time to organizational and directional functions. In small organization,
there is only one layer of middle level of management but in big enterprises, there
may be senior and junior middle level management. Their role can be emphasized as
-

i. They execute the plans of the organization in accordance with the policies
and directives of the top management.
j. They make plans for the sub-units of the organization.
k. They participate in employment & training of lower level management.
l. They interpret and explain policies from top level management to lower level.
m. They are responsible for coordinating the activities within the division or
department.
n. It also sends important reports and other important data to top level
management.
o. They evaluate performance of junior managers.
p. They are also responsible for inspiring lower level managers towards better
performance.

Lower Level of Management

Lower level is also known as supervisory / operative level of management. It consists of

supervisors, foreman, section officers, superintendent etc. According to R.C. Davis,
“Supervisory management refers to those executives whose work has to be largely with
personal oversight and direction of operative employees”. In other words, they are
concerned with direction and controlling function of management. Their activities include -

q. Assigning of jobs and tasks to various workers.

r. They guide and instruct workers for day to day activities.
s. They are responsible for the quality as well as quantity of production.
t. They are also entrusted with the responsibility of maintaining good relation in
the organization.
u. They communicate workers problems, suggestions, and recommendatory
appeals etc to the higher level and higher level goals and objectives to the
workers.
v. They help to solve the grievances of the workers.
w. They supervise & guide the sub-ordinates.
x. They are responsible for providing training to the workers.
y. They arrange necessary materials, machines, tools etc for getting the things
done.
z. They prepare periodical reports about the performance of the workers.
aa. They ensure discipline in the enterprise.
bb. They motivate workers.
cc. They are the image builders of the enterprise because they are in direct
contact with the workers.

Information Systems Planning (Management Information System)

Information management is term that covers array of the systems and processes within an
organisation to create and use of corporate information. Information Systems Planning is
critical in developing and executing successful strategic plans in huge firms at global level. It
is observed in current business situation that the markets are very uncertain which pushes
companies to adopt effective, pro-active strategies in order to gain competitive advantage.
The strategy formula is oriented through company's operation and objectives based on a
cautious analysis of the involving company. Objectives of information system planning are
desired future positions and destinations the organizations intend to reach in order to fulfil its
mission. Its policies are a general guideline that directs and constraints decision making
within an organization.
Information technology enable a set of opportunities to gain competitive advantage and to
adjust the Information Systems for the benefit of organization.
In present scenario, information system planning is key issue faced by senior executives of
company. Information management planning mainly involves in identification of the stage of
IS in the organization, identification of the applications of organizational information systems,
evaluation of each of these applications, based on established evaluation criteria,
establishing a priority ranking for these application and determining the optimum architecture
of IS for serving the top priority applications. Theoretical literature of the information systems
planning suggests two challenging theories of effective planning in a turbulent environment.
One predicts that organizations using a formal, comprehensive planning approach will be
more successful. The other predicts that organizations using an informal, incremental
approach will be more successful in such an environment.
Stage model of Information System planning

1. Strategic planning:
a. Derivation from the organizational plan.
b. Strategic fit with organizational culture.
c. Strategy set transformation.
 2. Information requirement analysis:
a. Define underlying organizational requirements.
b. Develop sub system matrix.
c. Define and evaluate information requirements for organizational sub-systems.
3. Resource allocation:
a. Return on investment
b. Charge out
c. Portfolio approach
d. Steering committees.
4. Project planning
a. milestones
b. Critical path method
c. Gantt chart

To sum up, The Information Systems Planning is a key process for the success and
competitiveness of companies in present business environment. Plans explain the structure
and content of information system and the way it is developed. The major aim of Information
Systems Planning is to recognize the stages of IS planning in the organization.

Types of Coordination:
Coordination can be of the following types:
1. Internal and External Coordination, and

2. Vertical and Horizontal Coordination.

1. Internal and External Coordination:

Coordination between the activities of departments and people working within the
organisation is known as internal coordination. Coordination between activities of the
organisation with units outside the organisation (Government, customers, suppliers,
competitors etc.) is known as external coordination.

Organisations are open system which continuously interacts with the environment through
the input-output conversion process. They receive inputs from the environment, process
them and give them back to the environment in the form of outputs. This cycle is repeated
after receiving feedback from the environment about the acceptability of their products. This
requires complete coordination between what environment expects from the organisation
and what organisation expects from the environment, failing which, organisational survival
can be in danger.

2. Vertical and Horizontal Coordination:

Both these types of coordination are the forms of internal coordination. Vertical coordination
is achieved amongst activities of people working at different levels. It coordinates the
activities of top managers with those of middle and lower level managers.
It is “the linking of activities at the top of the organisation with those at the middle and lower
levels in order to achieve organisational goals.” Vertical coordination can be achieved
through span of management, centralisation, decentralisation and delegation.

Horizontal coordination is achieved amongst activities of different departments working at

the same level. It is “the linking of activities across departments at similar levels. It links the
activities of four primary departments — production, finance, personnel and sales”.

The need for horizontal coordination arises when departments depend upon each other for
information or products. When information is transacted across departments, departmental
managers share their views on the same problem and arrive at innovative ideas and
thoughts to deal with the situation. According to Jay R. Galbraith, “the more organisations
need to process information in the course of producing their product or service, the more
methods of horizontal coordination they will need to use”.

What do you mean by data processing?

Data processing is the conversion of data into usable and desired form. This conversion or
“processing” is carried out using a predefined sequence of operations either manually or
automatically. Most of the data processing is done by using computers and thus done
automatically. The output or “processed” data can be obtained in different forms like image,
graph, table, vector file, audio, charts or any other desired format depending on the software
or method of data processing used.

Fundamentals of data processing & how data is processed

Data processing is undertaken by any activity which requires a collection of data. This data
collected needs to be stored, sorted, processed, analyzed and presented. This complete
process can be divided into 6 simple primary stages which are:

1. Data collection
2. Storage of data
3. Sorting of data
4. Processing of data
5. Data analysis
6. Data presentation and conclusions

Once the data is collected the need for data entry emerges for storage of data. Storage can
be done in physical form by use of papers, in notebooks or in any other physical form. With
the emergence and growing emphasis on Big Data & Data Mining the data collection is large
and a number of operations need to be performed for meaningful analysis and presentation,
the data is stored in digital form. Having the data into digital form enables the user to perform
a large number of operations in small time and allows conversion into different types. The
user can thus select the output which best suits the requirement.

This continuous use and processing of data follow cycle called as data processing
cycle and information processing cycle which might provide instant results or take time
depending upon the need of processing data. The complexity in the field of data processing
is increasing which is creating a need for advanced techniques.

Storage of data is followed by sorting and filtering. This stage is profoundly affected by the
format in which data is stored and further depends on the software used. General daily day
and noncomplex data can be stored as text files, tables or a combination of both in Microsoft
Excel or similar software. As the task becomes complex which requires performing specific
and specialized operations they require different data processing tools and software which is
meant to cater to the peculiar needs.

Related: Data presentation and analysis

Storing, sorting, filtering and processing of data can be done by single software or a
combination of software whichever feasible and required. Data processing thus carried out
by software is done as per the predefined set of operations. Most of the modern-day
software allows users to perform different actions based on the analysis or study to be
carried out. Data processing provides the output file in various formats.

Different types of output files obtained as “processed” data

 Plain text file – These constitute the simplest form or processed data. Most of these
files are user readable and easy to comprehend. Very negligible or no further
processing is these type of files. These are exported as notepad or WordPad files.
 Table/ spreadsheet – This file format is most suitable for numeric data. Having digits
in rows and columns allows the user to perform various operations like filtering &
sorting in ascending/descending order to make it easy to understand and use. Various
mathematical operations can be applied when using this file output.
 Charts & Graphs – Option to get the output in the form of charts and graphs is handy
and now forms standard features in most of the software. This option is beneficial when
dealing with numerical values reflecting trends and growth/decline. Though there are
ample charts and graphs are available to match diverse requirements there exists
situation when there is a need to have a user-defined option. In case no inbuilt chart or
graph is available then the option to create own charts, i.e., custom charts/graphs
come handy.
 Maps/Vector or image file – When dealing with spatial data the option to export the
processed data into maps, vector and image files is of great use. Having the
information on maps is of particular use for urban planners who work on different types
of maps. Image files are obtained when dealing with graphics and do not constitute any
human readable input.
 Other formats/ raw files – These are the software specific file formats which can be
used and processed by specialized software. These output files may not be a complete
product and require further processing. Thus there will need to perform multiple data
processing.

Methods of data processing

1. Manual data processing: In this method data is processed manually without the use
of a machine, tool or electronic device. Data is processed manually, and all the
calculations and logical operations are performed manually on the data.
 2. Mechanical data processing – Data processing is done by use of a mechanical
device or very simple electronic devices like calculator and typewriters. When the need
for processing is simple, this method can be adopted.
3. Electronic data processing – This is the modern technique to process data. The
fastest and best available method with the highest reliability and accuracy. The
technology used is latest as this method used computers and employed in most of the
agencies. The use of software forms the part of this type of data processing. The data
is processed through a computer; Data and set of instructions are given to the
computer as input, and the computer automatically processes the data according to the
given set of instructions. The computer is also known as electronic data processing
machine.

Related: Data processing and data processing methods

Types of data processing on the basis of process/steps performed

1. Batch Processing
2. Real-time processing
3. Online Processing
4. Multiprocessing
5. Time-sharing

Related: Cluster Analysis, Data Visualization, Data Mapping

What makes processing of data important

Nowadays more and more data is collected for academic, scientific research, private &
personal use, institutional use, commercial use. This collected data needs to be stored,
sorted, filtered, analyzed and presented for it to be of any use. This process can be simple or
complex depending on the scale at which data collection is done and the complexity of the
results which are required to be obtained. The time consumed in obtaining the desired result
depends on the operations which need to be performed on the collected data and on the
nature of the output file required to be obtained. This problem becomes starker when dealing
with the very large volume of data such as those collected by multinational companies about
their users, sales, manufacturing, etc.

The need for data processing becomes more and more critical in such cases. In such
cases, data miningand data management come into play without which optimal results
cannot be obtained. Each stage starting from data collection to presentation has a direct
effect on the output and usefulness of the processed data.

Capture management (opportunity management) is a disciplined approach to qualifying

business opportunities and developing a win strategy to improve your probability of winning
a strategic opportunity.

Leadership that a qualified Capture Manager provides is critical to keeping the pursuit on
track.

Clients gain unbiased guidance and insight with our Capture Managers who provide:

 Capture planning structure and tools

  Competitive assessment insight
 Win strategies based on customer requirements and motivators
 Techniques for determining discriminators that matter to the customer
 Action plan guidance for customer contact plans, research, and proposal strategy

Capture planning structure and tools

We help clients work through the challenges of establishing key milestones and decision
gates as the pursuit advanced toward proposal development.

Competitive assessment and analysis

Assessing competitor strengths and weaknesses and comparing those to yours provides
insight into your win strategy and win themes as you compete for strategic opportunities.

Win strategy development

We help capture managers develop strong win strategies that set you apart from competitors
and position you as the favored provider.

Action planning and execution

Effective capture management leads to the development and execution of action plans,
including customer call plans, customer meetings, and other activities that advance the
opportunity.

Abstract
The paper focuses on computerized accounting system on monthly emolument of workers in
the Payroll. Payrolling is the process of listing the names of people employed by either
private or public establishments, showing the amount of money to be paid to each of them.
The paper examines the pros and cons of computerized accounting system in
wages/salaries administration, as well as factors that affect the applicability of computerized
accounting system. It also identifies some rules and principles guiding the payrolling
processes using the local government system as a case study. It is against this backdrop
that this paper seeks to find out the extent to which payrolling is carried out in the Nigerian
local government system. During the course of this study, it was discovered that payroll
officers engage in all sorts of frivolous activities such that workers have lost confidence in
them. The paper argues that the expected benefits derivable from a computerized
accounting system exceed the costs/challenges associated with it. It therefore
recommended that employers of labour, payroll officers, and wages/salaries administrators
in general should keep pace with the evolution in e-governmental system, e-ecommerce, -e-
payments, etc, which are all affiliated to computer system and a critical cost-benefit analysis
should be considered indispensable before a decision is made on the use of either manual
or computerized accounting system in computing employees’ monthly emolument

Payrolling

Payrolling is the process of listing the names of people employed by a company showing the
amount of money to be paid to each of them (Hornby, 2001: 857). It is obvious from the
above statement that payrolling is an exercise that is done in every establishment that has
some employees, which in all intent, are paid by the employers. In this respect, payrolling
becomes an exercise that is carried out both in the private and public organizations.
Therefore, it may not be out of place if payrolling, with respect to local government system, is
defined as the listing of all the people who are employed by the local government council,
showing the actual amount to be paid to each worker at the end of every month. In other
words, before any person is payrolled in the local government, he or she must be a bonafide
worker of the council.

Payroll software programs are becoming more popular everyday. A growing number of
business, both small and large, are using computer accounting solutions to automate the
process of paying salaries and wages. The essential features of a good payroll system are
presented below;

(a) Ability to calculate taxes: This includes:

Federal income
Social security
Medicate
State income
City income

(b) State and Federal unemployment

(c) State disability insurance

(d) Support for different types of deductions

(e) Ability to print pay checks, check stubs and ability to create detailed reports. A lot of
factors come into play while determining the emolument of employees.

Several scholars, Nwachukwu (2000), Ogunbameru, 2004), Agbonifoh et al (2005) in their

studies have emphasized the need to place premium on productivity in wage and salary
administration. According to Agburu (2012), the main wages and salaries structure
determinants have been identified to include job worth, training, economic value or market
value of an item, employee tastes and preferences, and unions. Other determinants of wage
structure as embraced by Ngu (2005) are highlighted thus:

(a) Discrimination: The trend nowadays is to shift away from wage differentials based on sex
or race.

(b) Industrial Relations Factors: Both industrial relations scholars and labour economists are
involved. The industrial relation relations scholars base their views mostly on non-economic
forces while the labour economists emphasized on such criteria as productivity, efficiency
and general performance of the employee.

(c) Social Determinants: These include such things as equity, status, and the preservation of
customary relations.

Computerized Accounting System

Computer is an electronic machine that can store, organize and find information, do
calculations and control other machines. This implies that instruction and the data upon
which the computer acts, can be changed, Igbe, (1999). Hence, computerized accounting
system has to do with the use of computer in recording, classifying measuring and
communicating financial information to enable users makes intelligent financial decisions.
The users of financial information include, but not limited to, employees, investors,
government, management, financial analysts, and the general public.
The biggest impact of information technology (I.T) is the ability of companies to develop and
use computerized systems to track and record financial transactions, (Osmond 2009). Paper
ledgers, manual spreadsheets and hand-written financial statements have all been
translated into computer systems that can quickly present individual transactions into
financial reports. Most accounting systems have also been tailored to specific industries or
companies. This allows companies/organizations to create individual reports quickly and
easily for management decision making. In addition, changes can be made relatively easy to
reflect any economic changes in business operations.

Computerized Inventory Control System

Definition: A Computerized Inventory Control System is the integration of sub-functions
involved in the management of inventory into a single cohesive system. It is software
installed on the computer systems that enables a firm to keep a check on the inventory
levels by performing the automatic counting of inventories, recording withdrawals and
revising the stock balance.

It is very difficult for any firm to maintain a large stock of inventories, and therefore, many
firms have adopted the JIT system in terms of Minimum and Maximum limit for the stock.
There is an inbuilt system for placing orders in computer systems that automatically
generates a PO to the supplier when the minimum level of the stock or the reorder point is
reached.

The benefits of a computerized inventory control system can be derived, when the business
integrates its inventory control system with the other systems such as accounting and sales,
that helps in better control of inventory levels.

What is an Electronic Invoice (E-invoice)?

An electronic invoice (e-invoice) is sent electronically over the internet, rather than being
paper-based, and can be easily integrated into a customer's accounts payable system.

The still-standard form of an invoice is one printed on paper and submitted along with, or
after, the goods are delivered or the services rendered. However, electronic invoicing, also
known as e-invoicing or e-invoices, are increasing in popularity as a more efficient means of
sending invoices.

Although to many, electronic invoices may simply mean a scanned form of a printed invoice,
electronic invoices have standards that can vary widely from country to country.

The standards for electronic invoices come from the Electronic Data Interchange standards,
which lists the rules for how electronic invoices should be created and transferred.
 This means that different countries or regions will have different formats for their electronic
invoices. Options include creating and sending invoices in CSV, PDF and XML formats.
These updated formats make it easier for customers to create invoices, especially with
simplified web applications, while still allowing for various accounts payable departments to
process them easily.

Software Life Cycle

Definition - What does Software Life Cycle mean?

The software life cycle refers to all the phases of a software product throughout its planning,
development, and use, all the way through to its eventual obsolescence or retirement. This
process has many variable parts, but it can often be segmented into several main pieces.
This helps developers and others to understand how a product is created, implemented and
used.
What are the characteristics of a good computer program?
admin Solutions 2013-08-03

Every computer requires appropriate instruction set (programs) to perform the required task.
The quality of the processing depends upon the given instructions. If the instructions are
improper or incorrect, then it is obvious that the result will be superfluous.
Therefore, proper and correct instructions should be provided to the computer so that it can
provide the desired output. Hence, a program should be developed in such a way that it
ensures proper functionality of the computer. In addition, a program should be written in
such a manner that it is easier to understand the underlying logic.
A good computer program should have following characteristics:
 Portability: Portability refers to the ability of an application to run on different platforms
(operating systems) with or without minimal changes. Due to rapid development in the
hardware and the software, nowadays platform change is a common phenomenon. Hence, if
a program is developed for a particular platform, then the life span of the program is severely
affected.
 Readability: The program should be written in such a way that it makes other programmers
or users to follow the logic of the program without much effort. If a program is written
structurally, it helps the programmers to understand their own program in a better way. Even
if some computational efficiency needs to be sacrificed for better readability, it is advisable to
use a more user-friendly approach, unless the processing of an application is of utmost
importance.
 Efficiency: Every program requires certain processing time and memory to process the
instructions and data. As the processing power and memory are the most precious
resources of a computer, a program should be laid out in such a manner that it utilizes the
least amount of memory and processing time.
 Structural: To develop a program, the task must be broken down into a number of subtasks.
These subtasks are developed independently, and each subtask is able to perform the
assigned job without the help of any other subtask. If a program is developed structurally, it
becomes more readable, and the testing and documentation process also gets easier.
 Flexibility: A program should be flexible enough to handle most of the changes without
having to rewrite the entire program. Most of the programs are developed for a certain period
and they require modifications from time to time. For example, in case of payroll
management, as the time progresses, some employees may leave the company while some
 others may join. Hence, the payroll application should be flexible enough to incorporate all
the changes without having to reconstruct the entire application.
 Generality: Apart from flexibility, the program should also be general. Generality means that
if a program is developed for a particular task, then it should also be used for all similar tasks
of the same domain. For example, if a program is developed for a particular organization,
then it should suit all the other similar organizations.
 Documentation: Documentation is one of the most important components of an application
development. Even if a program is developed following the best programming practices, it
will be rendered useless if the end user is not able to fully utilize the functionality of the
application. A well-documented application is also useful for other programmers because
even in the absence of the author, they can understand it.
Flowcharts are written with program flow from the top of a page to the bottom. Each
command is placed in a box of the appropriate shape, and arrows are used to direct program
flow. The following shapes are often used in flowcharts:

seudocode is a method of describing computer algorithms using a combination of natural

language and programming language. It is essentially an intermittent step towards the
development of the actual code. It allows the programmer to formulate their thoughts on the
organization and sequence of a computer algorithm without the need for actually following
the exact coding syntax. Although pseudocode is frequently used there are no set of rules
for its exact implementation. In general, here are some rules that are frequently followed
when writing pseudocode:

To update a resource

1. Start Report Manager (SSRS Native Mode).

2. In Report Manager, navigate to or search for the resource you want to update.
3. Click the resource to open it in the View page.
4. Click Properties to open the General properties page.
5. Click Replace to open the Import Resource page.
6. Click Browse.
7. Select the file that you want to use to replace the current resource. You can use an
updated version of the resource file, or specify a file with a different name or file type.
8. Click OK to upload the resource file, close the Import Resource page, and save your
changes to the report server.
9. Definition of: master file
10. master file
11.
A collection of records pertaining to one of the main subjects of an information
system, such as customers, employees, products and vendors. Master files contain
descriptive data, such as name and address, as well as summary information, such
as amount due and year-to-date sales. Contrast with transaction file. See master
data management.

Sequential File Organization

This method is the easiest method for file organization. In this method, files are stored
sequentially. This method can be implemented in two ways:
1. Pile File Method:
o It is a quite simple method. In this method, we store the record in a sequence, i.e.,
one after another. Here, the record will be inserted in the order in which they are
inserted into tables.
o In case of updating or deleting of any record, the record will be searched in the
memory blocks. When it is found, then it will be marked for deleting, and the new
record is inserted.

2. Sorted File Method:

o In this method, the new record is always inserted at the file's end, and then it will sort
the sequence in ascending or descending order. Sorting of records is based on any
primary key or any other key.
o In the case of modification of any record, it will update the record and then sort the
file, and lastly, the updated record is placed in the right place.

2.1.1 Sequential Files

A sequential file is one in which the individual records can only be accessed sequentially,
that is, in the same order as they were originally written to the file. New records are always
added to the end of the file.

Three types of sequential file are supported by this COBOL system:

 Record sequential

 Line sequential

 Printer sequential
 2.1.2 Relative Files
 A relative file is a file in which each record is identified by its ordinal position within
the file (record 1, record 2 and so on). This means that records can be accessed
randomly as well as sequentially. For sequential access, you simply execute a READ
or WRITE statement to access the next record in the file. For random access, you
must define a data-item as the relative key and then specify, in the data-item, the
ordinal number of the record that you want to READ or WRITE.
 Access to relative files is fast, because the physical location of a record in the file is
directly calculated from its key.

What is batch processing
 In batch processing data is processed in parts. This type of processing is done at the
end of the day, week, or month. Batch processing is used in many places like printing
utility bills, processing credit cards, processing group of images in Photoshop. In
batch processing, all data is stored in a master file. Data in the master file is first
sorted and then processed
 What is real-time processing
 In real time processing data is processed live (at the same time). In this type of
processing, the processor needs to be busy all the time. In air ticket reservation real-
time processing is used. The ticket is booked online and processor checks whether
this seat is already reserved or not.