Information Technology Application Tools in 
Business  Introduction to Information System: Accountant’s
● The biggest impact that IT has made on
accounting is the ability of companies to
develop and use computerized system to track
and record financial transactions
● IT network and computer systems have
shortened the time needed by accountants to
prepare and present financial information to
management
Course Objectives
● Prepare:
○ Accounting and audit related
documents using the functionalities of
word processors
○ Structured accounting and audit related
presentation using appropriate
presentation tools and effectively
deliver the presentation
○ Basic project management reports and
documents using project management
tools
○ A complete set of financial statements
with the corresponding package with
the use of word processing,
spreadsheets, and database programs.
● Evaluate the impact of key trends in accounting
information systems and information
technology to the work of a financial
statements auditor, an information systems
auditor and a management accountant.
Flow of Discussion
1. Introduction to Accounting Information Systems
2. Basic Spreadsheet for Accountants
3. Intermediate Spreadsheet for Accountants
4. Advanced Spreadsheet for Accountants
5. Introduction to Database System
6. Basic Data Analysis
7. Selected Word Processing Topic for Accountants
8. PowerPoint and Introduction to Project
Management
9. Capstone Project
 
Perspective 
● The rule of accounting system is of great
importance for business decision, making
process, and management.
● Accounting actually is an information system
and to be more precise, it is the practice of
general theories of information in the field of
effective economic activities and consists of
major part of the information which is
presented in the quantitative form.
● An accounting information system is a part of
the overall information system whose main goal
is to generate information for business
decisions.
● The way of gathering, analyzing, processing,
distribution and archiving of accounting
information has been changed during the years.
However, accounting information has always
been an important part of the business
operations.
● The most significant influence belongs to
information technology.
Course Objectives:
● Illustrate the primary information flows within
the business environment and identify the
functional areas of a business.
● Differentiate accounting information systems
and management information systems and
financial transactions and non-financial
transactions.
● Describe the stages in the evolution of
information systems and the general model for
information systems
● Explain the relationship between the three roles
of accountants in an information system
● Distinguish between external auditing, internal
auditing, and advisory services as they relate to
accounting information systems.
Discussion Agenda:
● Information Environment
● Organizational Structure
 ● Role of accountants to AIS
● Technology for Success
Information Environment 
What is Information?
● Information is a business resource that:
○ Needs to be appropriately managed
○ Vital to the survival of contemporary
businesses
Fundamental objectives of information common to all
organizations
● Support the firm’s day-to-day operations
● Support management decision making
○ The accounting information is very
important for the management or the
decision making body of the
organization. The management cannot
decide without reasonable information
for backing it up. To make a decision, it
has to be based on genuine facts and
figures. For deciding every level of
management, information is crucial. For
making the right decision, management
depends on statistical data and
information that accounting provides.
● Support the stewardship function of
management
○ The role of the management is very
important in the overall development of
a business organization. The functions
of management are planning,
organizing, collecting business
elements, motivating, coordinating,
controlling and budgeting, etc.
Successful completion of these
functions of management depends on
an efficient accounting system.
● Horizontal flows of information are used
primarily at the operations level to capture
transactions and operations data.
● As for vertical flows of information, downward
flows contain instructions, quotas and budgets.
While upward flows are aggregated
transactions and data.
Each user group has unique information requirements. The
higher the level of the organization, the greater the need for
more aggregated information and less need for details.
What is an Information System?
● A system is a group of interrelated multiple
components or subsystems that serve a
common purpose. Thus, an information system
is a set of formal procedures by which data are
collected, processed into information and
distributed to users.
● Information system has two subsystems:
○ Management Information System (MIS)
■ It is a system that processes
non-financial transactions, not
normally processed by
traditional accounting
information systems.
■ This supports the four
functional areas of business
accounting and finance, sales
and marketing, manufacturing
and distribution and human
resources.
■ Purely information, they
translate the financial
information into a narrative.
○ Accounting Information System (AIS)
 ■ Accounting is an information
system.
■ It identifies, collects, processes,
and communicates economic
information about a firm using
a wide variety of technologies.
■ It captures and records the
financial effects of the firm’s
transactions.
■ It distributes transaction
information to operations
personnel to coordinate many
key tasks.
■ Process financial transactions
(e.g. sale of goods) and
non-financial transactions that
directly affect the processing of
financial transactions (e.g.
addition of newly approved
vendors)
Framework/ Subsystems of Accounting Information
System
● General Ledger/ Financial Reporting System
(GL/FRS)
○ Non-discretionary reporting is a type of
reporting in which the organization has
few or no choices in the information it
provides. Much of this information
consists of traditional financial
statements, tax returns and other legal
documents.
○ Summarized reports
● Management Reporting System (MRS)
○ Discretionary reporting is a type of
reporting in which the organization can
choose what information to report and
how to present it.
○ Purposely for the use of management
for their decision making
○ Under AIS, which is financial in nature
● Transaction Processing System (TPS)
○ Expenditure Cycle
■ Purchase System
■ Cash Disbursement System
■ Payroll Processing System
■ Fixed Asset System
○ Conversion Cycle
■ Cost Accounting System
■ Production and Planning
Control System
○ Revenue Cycle
■ Sales Processing System
■ Cash Receipts System
Difference of MIS and MRS
Both support the four functional areas of business.
MIS
- focus on non-financial transactions
- purely information kasi yung financial information
ginagawa nyang narrative
- processed by traditional accounting information
system
MRS
- discretionary that’s why they can choose what
information to present and how they will present it
- financial transactions
-for the use of management in their decision making
Accounting Information System are specialized subset
of information system that processes:
● Financial transactions; e.g. sale of goods
● Non Financial transactions that directly affect
the processing of financial transactions; e.g.
addition of newly approved vendor
An information system processes transactions to provide
information that could assist in decision making.
● Transactions are events that affect the areas of
interest to the organization and are processed
by its information system as a unit of work. It
can be categorized into two types:
○ Financial Transactions: economic event
that affects the assets and equities of
the organization. It is measured in
financial terms and is reflected in the
accounts of the firm
 ○ Non-financial Transactions: events that
do not hit the narrow definition of
financial transactions.
AIS is a model that describes all of the information systems
regardless of their technological architecture.
1. Transactions or Data Sources
○ Data Sources ​are financial transactions
that enter the information system from
internal and external sources.
i. External Source of Data:
External financial transactions
are the most common source of
data for most organizations.
Examples include sale of goods
or services, purchase of
inventory, receive of cash, and
disbursement of cash including
payroll.
ii. Internal Sources of Data:
Internal financial transactions
involve the exchange or
movement of resources within
the organization. Examples
include the movement of raw
materials to work in process
(WIP), application of labor and
overhead to WIP, transfer of
WIP to finished goods
inventory, and depreciation of
equipment.
2. Transforming the Data into Information
○ Data collection is the first operational
stage in the information system.
○ It involves:
i. Capturing transaction data
ii. Recording data on to forms
iii. Editing and validating data
3. Data Processing
○ Data processing is a group that
manages the computer resources used
to perform the day-to-day processing of
transactions.
○ It involves classifying, transcribing,
sorting, batching, merging, calculating,
summarizing, and comparing collected
data.
4. Database Management
○ Once processed, data is stored in a
repository or database.
i. The organization’s database is
its physical repository for
financial and non financial data.
It could be a filing cabinet or a
computer disk.
○ Database Management includes storing,
retrieving or deleting processed data.
i. It can also refer to a special
software system that is
programmed to know which
data elements each user is
authorized to access.
5. Information Generation
○ The last step of transforming data into
information is ​information generation.​
i. It is the process of compiling,
arranging and preparing data
for presentation to the
end-user.
○ One must ensure that the information
shared to the end-users are “​useful
information​”. ​CARTS
i. Completeness​: All essential
information to complete a
decision or task is present
● All information
essential to a decision
or task is present
ii. Accuracy​: Information is free
from material errors
 iii. Relevance​: Information must
serve the purpose of its
generation
● Serves a purpose
iv. Timeliness​: The timeline of the
information is aligned with its
objectives.
● No longer than time
period of the action it
supports
v. Summarization​: Information is
aggregated in accordance with
the end-user’s needs
6. Information is presented to the end-users
○ End users are users for whom the
system is built.
i. External End Users:​ creditors,
stockholders, potential
investors, regulatory agencies,
tax authorities, suppliers, and
customers
ii. Internal End Users:
management at all levels of the
organization as well as
operations personnel
7. Feedback
○ Feedback is a form of output that is
sent back to the system as a source of
data.
○ It is usually used as a basis for
improvement of the accounting
information system.
○ Data coming from external end users
Data Hierarchy
Data hierarchy refers to the systematic organization of
data. It is a basic concept in data and database theory
that helps to show the relationship between smaller
and larger components in a database or data file. It is
used to give a better sense of understanding about the
components of data and how they are related.
1. Data Attribute
○ The most elemental piece of potentially
useful data in the database.
○ It holds a single fact or attribute of an
entity.
○ In a form you may refer to them as a
data field.
■ Example: Customer Account
Number, Customer Name,
Customer Address, Customer
Balance of Account, Customer
Credit Limit
○ The collection of data attributes is
known as the ​record​.
2. Record
○ A record is a complete set of attributes
for a single occurrence within an entity
class or collection of related fields.
■ Example: Account Receivable
Records that includes the
Customer Account Number,
Customer Name, Customer
Address, Customer Balance of
Account, Customer Credit Limit
3. File​: A complete set of records of an identical
class
■ Example: multiple Account
Receivable Records
Organizational Structure
- is a system that outlines how certain activities
are directed in order to achieve the goals of an
organization. These activities can include rules,
roles and responsibilities.
The structure of an organization helps to allocate:
● responsibility
● authority
● accountability
Physical AIS​ is composed of technologies of various
types and configurations as well as people and tasks
from across the organization because there is a need for
segmentation.
● Segmentation
○ means to divide the organization into
parts or segments which are defined all
accessible actionable and profitable
○ segmenting by five business functions is
a very common method of organizing.
○ Example: sales processing system is a
subsystem of the revenue cycle,
 including the following organizational
functions: sales, credit, inventory
control, warehousing, shipping, billing,
accounts receivable, general ledger and
data processing.
How does an organization carry out the segmentation?
- Business organizations consider the resources
that they need to manage within a business.
There are four resources that a business must manage
these resources are:
● materials
● labor
● financial capital
● information
From these resources the firm assigns a department for
a group of people whose functions are focused on each
aspect of the motion of resources.
1. Materials
○ Materials Management
■ Incharge of purchasing and
receiving materials as well as
managing the stores
○ Production
■ Production planning​ which
involves scheduling the flow of
materials, labor and machinery
to efficiently meet production
needs
■ Quality control​ which monitors
the manufacturing process at
various points to ensure that
the finished products meet the
firm’s quality standards
■ Maintenance​ which keeps the
firm’s machinery and other
manufacturing facilities in
running order
○ Marketing
■ Generates revenue
■ Main tasks: to thoroughly
understand their potential
customers and to determine
how they will reach them
■ Major function: sales
○ Distribution
■ Main functions: warehousing
and shipping
■ Ensures that a product or
service is available for the
consumers or business users
who needs it
2. Labor
○ Managed by the personnel group
○ Supplies the organization with
personnel and takes care of their
well-being
○ Ensures that each one is fit for the role
they are chosen for
3. Financial Capital
○ Concentrates on forecasting and
budgeting of business revenues
○ Most business plans concentrate on this
area because they need loans for
investments
○ One of its notable functions is credit
which ensures the credit worthiness of
the clients
4. Information
○ Managed by the accounting and
technology department
○ Accounting functions​:
■ Control of Inventory to
safeguard the assets
■ Recording of the accounts
receivable and preparation of
billing, all of which are recorded
in the general ledger
○ Accounting manages the financial
resources of the firm:
■ capturing and recording
transactions as well
■ distributing transaction
information to operations
personnel
○ The value of the distributed information
is determined by its reliability.
■ information should be
complete, accurate, relevant,
timely and summarized to the
needs of the user.
○ Unreliable information has no value.
○ Information reliability requires
accounting independence:
■ Accounting activities must be
separate and independent of
the functional areas
maintaining resources
■ Accounting supports these
functions with information but
does not actively participate
■ Decisions makers in these
functions require that such vital
information be supplied by an
independent source to ensure
it’s integrity.
○ Technology advancement​ has
enhanced the accountants ability to
interpret data officially and effectively
because of the readily ability of data
and information needed.
■ Accountants now have the
ability to interpret the language
of business with such ease that
the accountant has become a
corporation‘s most trusted
business advisor.
■ Main role of technology and
business: drive growth and
improve operations
■ Most final task: data processing
for its internal and external
users
i. Data Processing
■ There are two methods of
processing data that most
companies employs:
Organizations employ a combination of both
types.
1. Distributed Data Processing:
Reorganizing the computer services
function into small information
processing units that are distributed to
end users and placed under their
control
In this model, users process transactions locally with
each user segment, an IT needs to report their
operations. The user functions independently, intends
not to share data and information.
Possible Disadvantages:
● Loss of control
● Mismanagement of company resources
● Hardware and software incompatibility
● Redundant tasks and data problems
○ Data Storage- excessive storage costs of
paper documents or magnetic form
○ Data Updating: changes or additions
must be performed multiple times
○ Currency of Information: potential
problem of being failing to update
affected files
○ Task-Data Dependency;: user’s inability
to obtain additional information
○ Data integration: separate files are
difficult to integrate across multiple
users
● Consolidating test are usually segregated
2. Centralized Data Processing: ​All data
processing is performed by one or more
 large computers housed at a central site Enterprise Resource Planning (ERP)​ is a system
that serves users throughout the assembled of prefabricated software
organization. components.

2. Commercial software
○ pre-coded software that a user
purchases from a software vendor. It is
available for general accounting and
industry specific application.
○ Sometimes called turnkey systems
because they often can be
implemented by the user with little or
no modification

iii. Database and Network Administration

● Database Administration​: Centrally organized
All data processing performed by a large computer or
companies with shared data use database
computers in a common data center that serves users
administration to ensure security and integrity.
throughout the organization, it lends itself to
● Network Administration​: responsible for
intra-organization communication and data sharing.
effective functioning of hardware and software.
○ Network: collection of computers and
By applying both methods, the organization could
communication devices that allow users
address most of the disadvantages of the distributed
to communicate, access data and
data processing model while enjoying its advantages.
applications, and share information and
resources.
ii. System Development and Maintenance
● Due to the highly technical, and dynamically
● System Development:​ is the process
changing expenses of IT, many executives look
organization used to acquire information
towards IT outsourcing, where the organization
systems
IT resources and leases back IT services.
● System Maintenance:​ may be trivial or
● Cloud computing data centers deliver hosted IT
significant.
services over the Internet:
- Between 80% to 90% of the system’s total costs
○ Software as a service (SaaS)
is incurred because of maintenance activities
○ Infrastructure as a service (IaaS)
○ Platform as a service (PaaS)
Two kinds of software that may be used by the
organization:
——————
1. Custom software
What is the role of an accountant in an Accounting
○ Built to individual specification
Information System?
○ Systems development life cycle is the
The role of an accountant has expanded due to the
software development process
development of accounting information of various
○ Requires in-house team of qualified
sectors. With the increase of the volume, and the
individuals
complexity of the information, an accountant will play
○ Custom systems are more expensive
an active and effective role in the process of designing
than commercial package
the systems in order to achieve an effective internal
system as well as the needs of the accounting
information users.
Roles:
● As a system information system user
○ Accountants eventually access the data
in the company's AIS in order to
perform their job functions.
○ This includes preparing and analyzing
budgets and financial statements,
preparing tax returns and examining
records for accuracy.
○ (Because of their other roles towards
the AIS) Accountants are considered as
SUPREME USERS
● As a system information system designer
○ accountants play a prominent role on
systems development as the main
experts
○ The ​accounting function​ is responsible
for the Conceptual System.
■ Conceptual System determine
the nature of the information
required, its sources, its
destination and the accounting
rules that must be applied.
○ The ​computer function​ is responsible
for the Physical System.
■ Physical System is the medium
and method for capturing and
presenting the information.
● As a system auditor
○ An auditor is an expert who expresses
opinion about the fairness of the
company’s financial statements
○ Accountants perform audits which
typically involve the AIS.
○ Internal Auditing​: an independent,
objective assurance and consulting
activity designed to add value and
improve an organization’s operations.
■ Helps accomplish objectives by
bringing a systematic,
disciplined approach to
evaluate and improve the
effectiveness of risk
management, control and
governance processes.
○ IT Auditing​: review of the
computer-based components of an
organization. The audit is often
performed as part of a broader financial
audit.
○ Fraud Audit​: detailed examination of
the financial records of the business
with the intent of finding instances of
fraud. It had increased in popularity as a
corporate tool
■ May be initiated by managers
to investigate employees
○ External Audit​: an independent
attestation and opinion (audit report)
regarding financial statement
presentation
Attest Function​: an independent auditor’s
responsibility to opine as to the fair
presentation of a client firm’s financial
statement.
■ Requires auditors (independent
CPAs) to test internal controls
and perform substantive tests
of data.
Test of Controls​: tests that establish whether
internal controls are functioning properly.
Substantive Tests​: tests that determine whether
database contents fairly reflect the
organization’s transactions.
■ Critical element is auditor
independence, which means
the auditor is free from factors
that might influence the audit
report.
Prior to Sarbanes-Oxley Act (SOX) of 2002, accounting
firms were npermitted to provide audit services to
clients. SOX legislation restricts non-audit services that
auditors may provide and prohibits them from
providing:
● Other accounting services including
bookkeeping, financial information systems
design and implementation, appraisal or
valuation, actuarial, and internal audit
outsourcing
● Management or human resources, broker or
dealer, investment advisee, or investment
banking services
● Legal and expert services unrelated to the audit
 ● Any other services that the Board determines,
by regulation, is impermissible.
Introduction to Technology  ● Computers of this generation used ​transistors
Technology
● The term came from the Greek word “​techne​”
which means art and craft. It was first used to
describe applied arts but now it is used to
describe advancement and changes around us.
● It starts with the beginning of life on earth, and
goes until the founding of early modern
technologies, such as computer
Computer
● Generally speaking, computers can be classified
into three generations. Each generation lasted
for a certain period of time, and gave us, either
a new and improved computer, or an
improvement to the existing computer.
First Generation Computer
● Computers of this generation could only
perform a single task, had no operating system,
and ​mainly used vacuum tubes​.
● Events:
a. 1937 ​- the first electronic digital
computer was built by Dr. John V.
Atanasoff and Clifford Berry. It was
called the ​Atanasoff-Berry Computer
(ABC).
b. 1943 ​- an electronic computer name the
Colossus​ was built for the military
c. 1946 ​- the first general purpose digital
computer; the ​Electronic Numerical
Integrator and Computer (ENIAC)​ was
built. It is said that this computer
weighed 30 tons, and had 18000
vacuum tubes which were used for
processing.
Second Generation Computer
instead of vacuum tubes which were more
reliable.
● During this generation of computers, over 100
computer programming languages were
developed, computers had memory and
operating systems.
● Events:
a. 1951 ​- the first computer for
commercial use was introduced to the
public; the ​Universal Automatic
Computer (UNIVAC 1)​.
b. 1953 ​- the ​International Business
Machine (IBM)​ 650 and 700 series
computers made their mark in the
computer world.
Third Generation Computer
● Integrated circuits were invented​, thus
computers became smaller; more reliable and
they are able to run many different programs at
the same time
● Events:
a. 1980 ​- Microsoft Disk Operating System
(MS-Dos) was born
b. 1981 ​- IBM introduced the ​personal
computer (PC)​ for home and office
c. 1984 ​- Apple gave us the M
​ acintosh
computer with its icon driven interface
d. 1990s ​- Windows Operating System
As a result of the various improvements to the development
of the computer, we have seen the computer being used in all
areas of life. It is a very useful tool that will continue to
experience new development as time passes. In the 21st
century, nothing has made more of an impact on our daily
lives than technology. New technologies have spurred what
now is called the f​ ourth industrial revolution​.
Internet of Things (IoT)
● The ability of devices to communicate with each
other without human interference.
 ● Such functionality makes it possible to
continuously monitor, and measure various
elements through a data network connected to
the internet.
● How does IoT work?
○ Sensors and microchips (Embedded
Computers) are installed in specific
devices and from there, the collected
data are transmitted to an application,
usually via the Internet, that will store,
process, analyze and share this data in a
cloud.
■ Embedded Computers are
compact, have limited
hardware, and usually have a
single purpose of enhancing the
capabilities of everyday devices.
○ The Internet of Things is also made
possible by artificial intelligence.
■ It is the technological use of
logic and prior experience to
stimulate human intelligence.
■ Capabilities:
● Speech Recognition
● Local Reasoning
● Creative Responses
● Immersive Technology
■ Examples: Siri, Google Assistant,
and Alexa
■ Artificial Intelligence also gave
way to Immersive Technology
Immersive Technology​ attempts to emulate a physical
world through the means of a digital or stimulated
world, by creating a surrounding sensory feeling,
thereby creating a sense of immersion.
● Examples:
○ Virtual Reality (VR)​ - the use of
computers to stimulate a real or
imagined environment that appears as
a three-dimensional (3D) space.
■ Ex. Learning simulators
○ Augmented Reality (AR)​ - a type of
Virtual Reality (VR) that uses an image
of an actual place or things, then adds
digital information to it
Impact of Technology 
Whether we like it or not, technology is becoming a part of
our everyday lives. It impacts almost everything around us.
Personal use of technology
Today, most people simply can’t imagine life without
smartphones​. They have evolved to such an extent that
they’ve moved way beyond mere communication to
being a constant companion that’s geared to learn your
unique needs and make your life easier to navigate.
The technology behind it is ​Artificial Intelligence​.
● It affects us through the ​games and
applications​ that we use on our smartphones.
○ All applications use artificial intelligence
to process specific data on behalf of the
user.
○ Games incorporate virtual reality to
stimulate a different environment for
the user to enjoy.
● It also affects us through ​digital assistance
which uses natural language processing that
interpret and digitize spoken words and
commands.
● One of the most beneficial effects is
accessibility options​. This is particularly useful
for person’s with sensory disabilities. It uses
“AI”, such as screen readers, captioning and
speech recognition to assist the user despite
their disability. Smartphones even allow special
input devices to be connected for such users.
Workplace
● Intelligent Workplace offers integrated
cognitive solutions that help companies
collaborate across borders.
● Specifically, it offers:
○ Online collaborative productivity
software​: allows employees to easily
share information with stakeholders
without consuming much of the
company’s resources such as paper
○ Working Remotely/ Telecommuting:
allows employees to carry out their task
even if they are away from the
workplace
 ● This benefits the company, especially in
situations like the one we are experiencing right
now with the Covid-19 pandemic
Education
● Intelligent classroom is the inevitable outcome
of the available advanced computing network
and data communication technology.
● It mainly uses the ​Learning Management
System (LMS)​ which is a web-based training
that allows students to:
○ Check progress on a course
○ Take practice tests
○ Exchange messages with involved
parties
○ Take classes and earn degrees online
● It also uses ​E-books​ which allows students to
read and access content, such as videos, from
devices
● Social networking​ is also incorporated with the
intelligent classroom as it allows exchange of
information and stories between individuals
Transportation
● Global Positioning System (GPS)​ is a
radio-navigation system that allows land, sea,
and air-borne users to determine their exact
location, velocity and time, 24 hours a day, in all
weather conditions, anywhere in the world
● GPS technology is primarily being used to:
○ Navigate routes and estimate ETAs
○ Avoid unfavourable traffic conditions
○ Tracking parcels for delivery
● Technology also affects the manner we travel
with the automations that technology brings to
our modes of transportation.
Healthcare
● We are all aware that our healthcare system
nowadays is using state of the art medical
equipment to treat or diagnose patients.
● Examples:
○ 3D printers:​ used to replicate body
parts used for medical studies or as a
substitute for the real stuff
○ Medical monitoring devices:​ provides
accurate and timely results to monitor
patient’s vital signs and research
symptoms and diagnosis
○ mHealth:​ use of mobile and wireless
technologies to support the
achievement of health objectives
Manufacturing
● Robotics​ is the main influencer for this
○ It is useful in situations where it is
impractical, dangerous, or inconvenient
to use a human
● Machine to machine communication introduced
Computer-aided manufacturing (CAM)​ which
streamlines production and allows for shipping
products more quickly
Commerce
● The use of technology gave way to ​E-Commerce
○ It is the buying and selling of goods and
services, or the transmitting of funds or
data, over an electronic network,
primarily the internet
● These business transactions occur either as:
○ Business-to-Business (B2B)
■ Consists of business providing
goods and services to other
businesses like the ones offered
by the business process
outsourcing or BPO industry
○ Business-to-Consumer (B2C)
■ Involves the sale of goods and
services to the general public or
consumers such as what's
happening with online shops
○ Consumer-to-Consumer (C2C)
■ Occurs when one consumer
sells directly to another like
what occurs on a facebook
marketplace
Environment
● One may say that technology has a negative
effect on our environment but little do we know
that it is also technology that gave way to ​green
computing
 ○ This is the environmentally responsible
and eco-friendly use of computers and 2. Storage Device​ is used for data and
their resources. information retention.
○ In broader terms, it is also defined as ● Computer Memory
the study of designing, manufacturing/
○ Responsible for holding data and
engineering, using and disposing of
programs as they are being
computing devices in a way that
reduces their environmental impact processed by the CPU
such as the reduction of the use of ○ Two basic types of memory used in a
papers in a paperless environment computer
● It also gave birth to the ​Energy Star Program ■ Random Access Memory
which reduces electricity consumption in (RAM)
environmental ways generated by modern - Main memory of a
appliances and machines computing device
- Stores data for a short period
of time or until the
Computer Hardware 
computing device is kept
Refers to the physical, tangible computer
done
equipment and devices, which provide support for
- This type of memory is
major functions such as input, processing (internal
volatile
storage, computation and control), output,
■ Read Only Memory (ROM)
secondary storage (for data and programs), and
- Storage medium that
communication.
permanently stores data on a
computing device
Categories:
● Technology now offers a wide rate of
1. Processing Devices: ​process raw data
storage solutions
instructions into information
○ Internal Drives such as Hard Disk
● Central Processing Unit (CPU)
Drive (HDD), Solid State Drive (SDD)
○ A complex integrated circuit
○ External Drives such as External
consisting of millions of electronics
HDD, Flash Drive, Optical Drive
parts and is primarily responsible for
○ Cloud Storage​: storing electronic
converting input (data) into
files on the Internet instead of a
meaningful output (information)
local computer
○ Data travels in and out of the CPU
■ Examples: Google Drive, MS
through a ​bus
OneDrive, Dropbox
■ A computer bus is a
communication system that
3. Input Device: ​input transactions or
transfers data between
commands to a computer
components inside a
Example: Joystick, Mouse, Keyboard, Light Pen,
computer or between
Touch Pad, Microphone, Scanner, Track Ball, Digital
computers
Camera
■ Covers all related
components such as wire or
optical fibers
 4. Output Device: ​disseminate data and
information to the user
Example: Printers and Copiers, Monitors,
Projectors, Speakers, Headphones
Micro-Computer
A microcomputer is a small, relatively inexpensive
computer with a microprocessor as its central
processing unit (CPU). In common usage,
“microcomputer” has been largely supplanted by
the term “personal computer“ or “PC”, which
specifies a computer that has been designed to be
used by one individual at a time.
● Desktop Computer
○ Consist of a system unit, monitor,
keyboard and mouse
○ More powerful and has more storage
capability
○ Hardware components can be easily
upgraded
● All-in-One Computer
○ Monitor and system unit are housed
together, thus take up less space
○ Difficult to service or upgrade
○ More expensive than desktops
● Portable/ Mobile Device
○ Highly portable, but usually less
powerful in specifications
○ Difficult to service or upgrade
Computer Software  2. Application Software
A program that enables a computer to perform a
specific task, as opposed to the physical
components of the system or hardware. It has to
be “loaded” into the computer’s storage before it
can be executed.
- hardware cannot work by themselves, it
needs instructions: commanding officer
Classifications:
1. System Software​ is a type of computer
program that is designed to run the
computer's hardware and application
programs or provide a platform for other
software.
Three types of system software:
● Operating system​: a software that
communicates with the hardware and
allows other programs to run.
○ Examples: Windows OS series, Mac
OS series, Android and IOS series,
● Language Processor​: a computer program
that is designated or used to perform tasks,
such as processing program code to
machine code.
○ It accesses the interpreter of your
computing device that interprets all
the computer language and relays
them to your machine
● Utility Software​: A software designed to
help you analyze. configure, optimize or
maintain a computer or support its
infrastructure
○ Examples: Disk defragmenters,
System Profilers, Network
Managers, Application Launchers,
Antivirus software, Backup software,
Disk repair, Disk Cleaners, Registry
Cleaners, Disk Space analyzer, file
manager, File Compression, and
Hardware Drivers
An ​app​, ​application program​ or ​application
software​ is a computer program designed to help
people perform an activity. Depending on the
activity for which it is designed, an application can
manipulate text, numbers, audio, graphics and a
combination of these elements.
Four key types:
● Device Management Apps​: provide tools for
maintaining a computer or device
● Productivity Apps​: allows creation of
documents, graphics and to interact with
digital media
 ● Communication Apps​: allows the user to
share or receive communications or
information
● Personal Interest Apps​: provide users with
tools to pursue their personal interests
Software types can also be classified by their tasks.
● Spreadsheet Software
○ Let you interact with numbers, chart
graphics text and data you can
perform calculations and data
stored in a grid of cells and
recalculate values automatically
when the data changes
○ Worksheets​ are laid out in grid of
rows and columns; they use letters
to identify each column and
consecutive numbers to identify
each row.
○ A ​cell​ is the location formed by the
intersection of a column in a row.
○ Key Features:
■ Formatting tools to change a
worksheet’s appearance
■ Ability to create a printed
output of the created
spreadsheet.
■ Web capabilities to share
workbooks online, add
hyperlinks, and save
worksheets and as web
pages
■ Developer to add customized
functions
■ Tools to analyze data
● Database Software
○ The phrase used to describe any
software that is designed for
creating databases and managing
the information stored in them.
○ Sometimes referred to as ​database
management systems (DBMS),
database software tools are
primarily used for storing,
modifying, extracting and searching
for information within a database
○ Each piece of data is entered and
stored in a ​field
○ Tables​ are a collection of records for
a single subject
○ A ​query​ extracts data based on
specified criteria, or conditions, for
one or more fields
○ A ​report ​is a user-designed layout of
database content
○ A ​form ​screen used to enter data
into a database
○ Key Features:
■ Ability to collect data, in a
manner that allows access
retrieval, and reporting of
that data
■ Represent a query in
Structured Query Language
(SQL)
■ Execute database
applications such as, track
inventory, maintain
customer lists, or manage
employee records
Basic Computer Navigation  
Once you press the power button in your
computer.
 1. The computer receives power from the
power supply or battery and sent it to the
circuitry
2. The processor runs the ​bootstrap program
3. The bootstrap program execute a series of
tests to check the components
4. The computer does the operating system
files into RAM, including the ​kernel
5. The computer loads to system configuration
information and loads startup program
● Save the computer, flash drive or cloud. If
creating or editing a file, it should be saved
frequently. Files you work on using a web
app save changes as you make them.
● Use the Save As or Save a copy dialog box to
save a file with a new name or in a new
location.

Upon locking in you will see the desktop window

and its components:

To access or initiate a computer application, one

just needs to double click on the application’s icon
● Every file has properties, such as name,
from the desktop window. If the application is not
type, location, and size.
found on the initial desktop window, you may click
● Dates: when the file was created, modified,
on the windows icon (for Windows OS) or the dock
last accessed
(for MAC OS)
● The operating system assigns some
properties to files, such as type or format,
Saving a file using Microsoft applications​:
and updates other properties such as data,
● Name the file, you must give it a name that
size, and location.
follows your operating system’s rules for
file-naming conventions.
Manage Folder Names and Folder Placement
○ Most file names contain an
● You can create a new folder in a file
extension that tells about its
manager such as File Explorer or Finder
contents, such as the type of
● Within file manager, you can move, copy,
platform or app on which the file
and delete folders the same as file
can be used.
○ File name extensions are added
automatically when you save a
dilem but you can change the
extension in some cases.
 Follow ethical guidelines in accessing from online
sources:
● Copying photos might violate ​intellectual
property rights
● A ​copyright​ gives authors and artists right
to sell, publish or distribute an original work
of authorship
Functions​ of a File Name Manager:
● Some online resources are protected by
● View frequently or recently opened files
digital right management (DRM), ​which
and folders
limit access to proprietary rights
● View the main folders on your computer or
● Some material is in the public domain and
device
can be used without permission
● Search by file name, content, date, and
● The ​fair use doctrine​ allows one to use a
more
sentence or paragraph of text without
permission with citation to the original
Information Literacy
source
● Ability to find, evaluate, organize, use, and
● Creative Commons (CC)​: a non profit
communicate ​information​ in all its various
organization that helps content creators
formats, most notably in situations
keep copyright to their materials while
requiring decision making, problem-solving,
allowing others to use, copy, or distribute
or the acquisition of knowledge.
their work
● Allows one to:
○ Navigate many sources of
information, including the Internet,
Safety and Security  
online libraries, and popular media
Using a computer may impose hazards or risks
sites.
○ Select the right tool for finding the
Risk
information you need
- The possibility something might occur that
○ Recognize that not all information is
results in an injury or loss
created equal
Three main types of hazards or risks
○ Evaluate whether information is
1. Risk for Information
misleading, biased, or out of date.
● Data and programs, comes from attackers
● In evaluating the information from online
wants to steal information
sources, use the ​CARS checklist:
● Usually present in Online Banking,
○ Credibility​: ​identify the author and
E-Commerce, Social Media, Data Mining,
check credentials
Fake Websites
○ Accuracy​: verify facts and claims,
● Protecting your information from
check for bias
exploitation:
○ Reasonableness​: ​examine whether
○ Give only necessary information on
the claims are fair and sensible
completing an online form
○ Support​: look for reputable sources
○ Review the information that online
and authorities
sites such as Google, Facebook,
 Microsoft, and others have stored
about you
○ Request to be removed from mailing
lists
○ Create another email account to use
my when a merchant or website
requires an address
○ Do not use your social media
account information to log in to
another site
○ Shred paperwork that contains
personal information before
discarding
○ Do not carry a Social Security
number on a wallet or write it on a
check
○ Do not provide personal information
either over the phone or through an
email message
○ Keep personal information in a
secure location in home or
apartment
○ Be cautious about what information
is posted online and who can view
your information
○ Keep only the last three months of
financial statements and shred older
documents
○ For paper documents that must be
retained, use. scanner to provide a
PDF of the document and add a
strong password that must be
entered before it can be read
○ Be cautious with a website or app
request to collect data
○ Websites that request more
information than would normally be
expected to be avoided
● Exposure to risks can greatly be reduced by
authentication​ measures such as:
● Use strong passwords
○ A ​strong password​ is a
longer combination of
letters, numbers, and
symbols
○ A longer password is always
more secure than the shorter
password regardless of
complexity
■ Most accurate
experts recommend
that a secure
password should be a
minimum of 15-20
characters in length
● Other general recommendations:
○ Do not use passwords that
consist of dictionary words
or phonetic words
○ Do not repeat characters or
use sequences (abc, 123)
○ Do not use birthdays, family
member names, pet names,
addresses, or any personal
information
● Use a password manager
● Other forms of Authentication:
● Authenticating with
biometrics
○ Uses the unique
characteristics of your
face, hands, or eyes
to authenticate you.
Some of the different
types of biometrics
that are used today
for authentication
include:
■ Retina/ Iris
■ Fingerprint
■ Voice
■ Face
● Two Factor Authentication
 - Uses two levels of security: passwords and
codes
● After correctly entering your password, a
4-6 digit code is sent to your cell phone. The
code must then be entered as a second
authentication method
beryllium, barium, nickel, arsenic, lead and
mercury. When these chemicals are broken
down in landfills, they tend to leak these
hazardous materials in both the air and soil
creating extremely unhealthy environment
● Tips to reduce e-waste

Encryption
● also a way to protect your information
● The process of “scrambling” information so
it cannot be read unless the user process is
the “key” to unlock it (​decryption​)
3. Risk in Health
○ Can apply to data-at-rest (harddrive)
● eye strain, poor posture when using
or data-in-transit (Internet)
devices, and muscle fatigue from keyboard
○ The encryption key must be kept
typing
secure
● Physical Health Issues:
● Digital certificate​: a technology used to
○ Repetitive Strain Injuries
verify a user’s identity and key that has
been “signed” by a trusted third-party

All these precautions are used to prevent ​Identity

theft.
Identity Theft​ involves using someone’s personal
● Social Health Issues:
information to commit financial fraud
○ Cyberbullying: ​bullying that takes
- Attackers are called Script kitties, Hactivists,
place on technology devices using
Cyberterrorists, Nation state actors, Insiders
online social media platforms, public
online forums, gaming sites, text
Protect your Online Profile:
messaging, and email. Considered
● Be cautious about what information you
more harmful than general bullying
post
○ Cyberstalking: ​involves the use of
● Be cautious about who can view your
that knowledge to stalk another
information
person through email, text
● Pay close attention to information about
messages, phone calls, and other
new or updated security settings and
forms of communication
fine-tune profile options accordingly

Protect Computer Equipment from the risks and

2. Risk for Environment
hazards that may affect it.
● Toxic electronic components of computers
● A ​surge protector​ can defend computer
and other digital devices that are exposed
equipment from spikes, surges, and noise.
when devices are discarded
● An ​uninterruptible power supply (UPS)​ can
● E-waste or electronic waste ​contains
be used to protect against blackouts and
harmful chemicals such as cathode rays,
brownouts
Protect Computers from theft:
● Use a cable lock
● Keep devices out of sight when in a
high-risk area
● Avoid being distracted by the device and
maintain awareness of surroundings
● Hold devices with both hands
● Do not use the device on escalators or near
train doors
● Do not use white or red headphone cords
● Do not give chase if a device is stolen
● Enable device security features

Connecting your devices on wireless connections

may also expose it to risks such as:
● Reading wireless transmission
● Viewing to stealing computer data
● Injecting malware
● Downloading harmful content
Precautions:
● Only connect to an approved wireless
network in public
● Limit the type of activity you do on public
networks to simple web surfing or watching
online videos
● Configure routers for a high level of security

Data Backup
- Creating a data backup means copying files
from a computer's hard drive that are
stored in a remote location
- Can protect against hardware malfunctions,
user error, software corruption, natural
disasters, and cyberattacks
- Options: online or to external hard drive