SIM COMED411 - Edited Version 2 PDF

Department of Accounting Education
Mabini Street, Tagum City

Davao del Norte
Telefax: (084) 655-9591, Local 116
UNIVERSITY OF MINDANAO
Tagum College

Accountancy Program
Physically Distanced but Academically Engaged
Self-Instructional Manual (SIM) for Self-Directed Learning (SDL)
Course/Subject: COMED 411 – Accounting Information System
Name of Teacher: Michael John C. Ode, CPA
THIS SIM/SDL MANUAL IS A DRAFT VERSION ONLY; NOT FOR

REPRODUCTION AND DISTRIBUTION OUTSIDE OF ITS INTENDED USE.
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THIS IS INTENDED ONLY FOR THE USE OF THE STUDENTS WHO ARE
OFFICIALLY ENROLLED IN THE COURSE/SUBJECT.
EXPECT REVISIONS OF THE MANUAL.
Course Outline: COMED 411 – ACCOUNTING INFORMATION

SYSTEM
Course Coordination: Michael John C. Ode, CPA

Email: cpalawyersoon1@gmail.com
Student Consultation: By appointment
Mobile: 0907-316-0465
Phone: None
Effectivity Date: June 2020
Mode of Delivery Distance Education Delivery (DED)
Time Frame 54 Hours
Student Workload: Expected Self-Directed Learning
Requisites: COMED 321
Credit: 3
Attendance Requirements: For online sessions: minimum of 95% attendance
For 1-day on campus/onsite review: 100%attendance;
for 1-day on-campus/on-site final exam: 100%
attendance
Course Policy
Areas of Concern Details

This 3-unit course self-instructional manual is
designed for distant learning mode of instructional
delivery with scheduled face to face or virtual
sessions which can be done using LMS, traditional
contact (via cellphone/telephone and SMS) and
Contact and Non-contact social media platforms (e.g. email, private
Hours messenger, Facebook, Viber, WhatsApp, Line,
Zoom and other similar applications) depending on
what is available for both teachers and students.
The expected number of hours will be 54 including

the face to face or virtual sessions. The face to
face sessions shall include the assessment tasks
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(exams).
Submission of assessment tasks shall be on the

2nd, 4th and 6th week of the summer class.
Moreover, specific dates of submission are
specified in the Course Schedules Section of this
manual. The assessment paper shall be attached
with cover page including the title of assessment
task (if the task is performance), the name of the
course coordinator, date of submission and name
of the student. The document shall be submitted to
the course coordinator thru LMS (Schoology),
email, FB messenger or thru any means
accessible to students. It is also expected that you
Assessment Task
already paid your tuition and other fees before the
Submission
submission of the assessment task.
If the assessment task is done in real time through

the features of LMS accessible to students, the
schedule shall be arranged ahead of time by the
course coordinator.
Since this course requires assessment task which

incorporates computer aided activities. The task
shall be done in personal computers and/or
laptops and submit the same on a designated
email address during predetermined deadlines.
Turnitin Submission To ensure honesty and authenticity, all
(if necessary) assessment tasks are required to be submitted
thru Turnitin with a maximum similarity index of
30% allowed. This means that if your paper goes
beyond 30%, the students will either opt to redo
her/his paper or explain in writing addressed to the
course coordinator the reasons for similarity. In
addition, if the paper has reached more than 30%
similarity index, the student may be called for a
disciplinary action in accordance with the
University’s OPM on Intellectual and Academic
Honesty.
Please note that academic dishonesty such as

cheating and commissioning other students or
people to complete the task for you have severe
punishments (reprimand, warning, and expulsion).
Penalties for Late The score for an assessment item submitted after
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Assignments/Assessments the designated time on the due date, without an

approved extension of time, will be reduced by 5%
of the possible maximum score for that
assessment item for each day or part day that the
assessment item is late.
However, if the late submission of assessment

paper has a valid reason, a letter of explanation
should be submitted and approved by the course
coordinator. If necessary, you will also be required
to present/attach evidences.
Assessment tasks will be returned to you one (1)

week after the submission. This will be returned by
LMS, email, FB messenger or any other
communication platforms available for both
teacher and students.
Return of Assignments/
For some group assessment tasks, the course
Assessments
coordinator will require some or few of the
students for online or virtual sessions to ask
clarificatory questions to validate the originality of
the assessment task submitted and to ensure that
all the group members are involved.
You should request in writing addressed to the

course coordinator his/her intention to resubmit an
assessment task. The resubmission is premised
on the student’s failure to comply with the
Assignment Resubmission
similarity index and other standards or other
reasonable circumstances e.g. illness, accidents,
and financial constraints.
You should request in writing addressed to the

program head your intention to appeal or contest
the score given to an assessment task. The letter
should explicitly explain the reasons/points to
contest the grade. The program head shall
communicate with the students on the approval or
Re-marking of Assessment
disapproval of the request.
Papers and Appeal
If disapproved by the course coordinator, you can
elevate your case to the program head or the dean
with the original letter of request. The final
decision will come from the Dean of College.
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You shall be evaluated based on the following:
Assessment methods Weights

60%
EXAMINATIONS
A. Exam – Prelims & Midterm 30%
B. Final Exam 30%
CLASS PARTICIPATIONS 40%
Grading System C. Quizzes 10%
D. Assignments 5%
E. Research/Requirement 15%
F. Oral recitation 10%
Total 100%
Submission of the final grades shall follow the

usual University system and procedures.
Preferred Referencing Style Use the general practice of APA 6th edition.
The course coordinator shall create Group Chat in

FB messenger for the class. Each student shall
create a Schoology account. The course
coordinator will then provide a Schoology access
code to the students for them to enrol to have
access to the materials and resources of the
course. All communication formats: chat,
Student Communication submission of assessment tasks, request, etc.
may be done thru any platforms available for the
convenience of teacher and students.
You can also meet the course coordinator in

person through the scheduled face to face
sessions to raise your issues and concerns.
Contact Details of the Dean Dr. Gina Fe G. Israel, EdD

Email: deansofficetagum@umindanao.edu.ph
Mobile: 09099942314
Contact Details of the For Accountancy:

Program Head
Mary Cris L. Luzada, CPA, MSA
Email: luzadacris@umindanao.edu.ph
Mobile: 09228321794
For Accounting Technology:
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Maria Teresa A. Ozoa, CPA, MBA

Email: ozoamateresa@umindanao.edu.ph
Mobile: 09472657119
Student with Special Needs Students with special needs shall communicate
with the course coordinator about the nature of his
or her special needs. Depending on the nature of
the need, the course coordinator with the approval
of the program coordinator may provide alternative
assessment tasks or extension of the deadline of
submission of assessment tasks. However, the
alternative assessment tasks should still be in the
service of achieving the desired course learning
outcomes.
Library Contact Details Clarissa R. Donayre, MSLS
Chief Librarian
Email: lictagum@umindanao.edu.ph
Mobile: 0927-395-1639
Well Being Welfare Support Rochen D. Yntig, RGC

Help Desk Contact Details Head
Email: chenny.yntig@gmail.com
Number: 0932 7717 219
Mersun Faith A. Delco, RPm
Psychometrician
Email: mersunfaithdelco@gmail.com
Number: 0927 6086 037
Alfred Joshua M. Navarro

Facilitator
Email: is40fotb@gmail.com
Number: 0977 3416 064
Course Information – see/download course syllabus posted in

Schoology or other available platforms
CC’s Voice: Hello dear students! Welcome to this course COMED 411:
Accounting Information System. As you geared to the
completion of the degree, this course will teach you to combat
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the accounting battle on a digital and modernized business

arena. Just like in the previous subject, COMED 321, this
course will harness your fundamental knowledge in computer-
aided accounting-related data processing. Furthermore, this will
also introduce you to the systems that underlie bookkeeping,
accounting, financial reporting, tax reporting and auditing in all
business firms. Such systems are increasingly complex and in
a continual state of flux due to rapidly changing technologies
and security risks. Lastly, you will also learn about the
development standards and practices for accounting
information system and gain hands-on experience in, the use of
spreadsheet software for advanced business analysis, and to
gain hands-on experience with a commercial accounting
software package. Hence, relax, take a deep breath, and enjoy
this whole new educational experience!
Course outcome: The Accountancy profession covers four sectors namely: public
practice, government, academe and the commerce and
industry (private sector). A CPA employed in the private usually
holds a staff position, who is responsible for providing relevant
information and making useful economic decisions. Since
business processes are now getting modernized, students are
also expected to cope with the developing technologies through
meaningful trainings and education. Hence, after this course,
the students are expected to apply knowledge and hands-on
experience in integrating accounting with other business
applications such as spreadsheets, word processors and the
internet. They are also expected to apply hands-on approach to
learning how modern computerized accounting systems
function.
Let us begin!
Big Picture
Week 1 & 2: Unit Learning Outcomes (ULO): At the end of the unit, you are
expected to:
a. Explain the foundation of Accounting Information Systems
Explain the Computer-based transaction processing and the development
standards and practices for accounting information system
Big Picture in Focus: ULOa. Explain the foundation of Accounting

Information System.
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Big Picture in Focus: ULOa. Explain the foundation of Accounting Information

System.
Metalanguage
The terms used for this specific unit learning outcome are already discussed and
explained in the essential knowledge section as part of the discussion. Hence,
having separate presentation will mean redundancy.
Essential Knowledge
To perform the aforesaid big picture (unit learning outcomes), you need to fully
understand the following essential knowledge laid down in the succeeding pages.
Please note that you are not limited to exclusively refer to these resources. Thus,
you are expected to utilize other books, research articles and other resources that
are available in the university’s library e.g. ebrary, search.proquest.com etc., and
even online tutorial websites.
Basic Concepts:
What is an Accounting Information System (AIS)?
An accounting information system (AIS) involves the collection, storage, and

processing of financial and accounting data used by internal users to report
information to investors, creditors, and tax authorities. It is generally a computer-
based method for tracking accounting activity in conjunction with information
technology resources. An AIS combines traditional accounting practices, such as the
use of Generally Accepted Accounting Principles (GAAP), with modern information
technology resources.
KEY TAKEAWAYS:
 An accounting information system (AIS) is used by companies to collect,

store, manage, process, retrieve, and report financial data.
 AIS can be used by accountants, consultants, business analysts, managers,
chief financial officers, auditors, and regulators.
 An AIS helps the different departments within a company work together.
 An effective AIS uses hardware and software to effectively store and retrieve
data.
 The internal and external controls of an AIS are critical to protecting a
company's sensitive data.
Understanding Accounting Information Systems (AIS)
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An accounting information system is a way of tracking all accounting and business

activity for a company. Accounting information systems generally consist of six
primary components: people, procedures and instructions, data, software,
information technology infrastructure, and internal controls. Below is a breakdown of
each component in detail.
1. AIS People – The people in an AIS are the system users. An AIS helps the
different departments within a company work together. Professionals who may
need to use an organization’s AIS include:
 Accountants
 Consultants
 Business Analysts
 Managers
 Chief Financial Officers (CFO)
 Auditors
For example:
Management can establish sales goals for which staff can then order
the appropriate amount of inventory. The inventory order notifies the
accounting department of a new payable. When sales are made in a
business, the people and departments involved in the sales process
could include the following:
a. Salespeople enter the customer orders into the AIS.

b. Accounting bills or sends an invoice to the customer.
c. The warehouse assembles the order.
d. The shipping department sends the order out to the customer.
e. The accounting department gets notified of a new accounts
receivable, which is an IOU from the customer that's typically paid
within 30, 60, or 90 days.
f. The customer service department tracks the order and customer
shipments.
g. Management uses AIS to create sales reports and perform cost
analysis, which can include inventory, shipping, and manufacturing
costs.
With a well-designed AIS, everyone within an organization can access

the same system and retrieve the same information. An AIS also
simplifies the process of reporting information to people outside of the
organization, when necessary.
For example, consultants might use the information in an AIS to

analyze the effectiveness of the company's pricing structure by looking
at cost data, sales data, and revenue. Also, auditors can use the data
to assess a company's internal controls, financial condition, and
compliance with regulations such as the Sarbanes-Oxley Act (SOX).1
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The AIS should be designed to meet the needs of the people who will
be using it. The system should also be easy to use and should
improve, not hinder efficiency.
With a well-designed AIS, everyone within an organization can access

the same system and retrieve the same information. An AIS also
simplifies the process of reporting information to people outside of the
organization, when necessary.
For example, consultants might use the information in an AIS to

analyze the effectiveness of the company's pricing structure by looking
at cost data, sales data, and revenue. Also, auditors can use the data
to assess a company's internal controls, financial condition, and
compliance with regulations such as the Sarbanes-Oxley Act (SOX).1
The AIS should be designed to meet the needs of the people who will
be using it. The system should also be easy to use and should
improve, not hinder efficiency.
2. Procedures and Instructions - The procedure and instructions of an AIS are

the methods it uses for collecting, storing, retrieving, and processing data.
These methods are both manual and automated. The data can come from
both internal sources (e.g., employees) and external sources (e.g., customers'
online orders). Procedures and instructions will be coded into the AIS
software. However, the procedures and instructions should also be "coded"
into employees through documentation and training. The procedures and
instructions must be followed consistently in order to be effective.
3. AIS Data - An AIS must have a database structure to store information, such
as structured query language (SQL), which is a computer language commonly
used for databases. SQL allows the data that's in the AIS to be manipulated
and retrieved for reporting purposes. The AIS will also need various input
screens for the different types of system users and data entry, as well as
different output formats to meet the needs of different users and various types
of information.
The data contained in an AIS is all of the financial information pertinent to the
organization's business practices. Any business data that impacts the
company's finances should go into an AIS.
The type of data included in an AIS depends on the nature of the business,
but it may consist of the following:
-Sales orders
-Customer billing statements
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-Sales analysis reports

-Purchase requisitions
-Vendor invoices
-Check registers
-General ledger
-Inventory data
-Payroll information
-Timekeeping
-Tax information
The data can be used to prepare accounting statements and financial reports,
including accounts receivable aging, depreciation or amortization schedules, a
trial balance, and a profit and loss statement. Having all of this data in one
place—in the AIS—facilitates a business's record-keeping, reporting, analysis,
auditing, and decision-making activities. For the data to be useful, it must be
complete, accurate, and relevant.
On the other hand, examples of data that would not go into an AIS include
memos, correspondence, presentations, and manuals. These documents
might have a tangential relationship to the company's finances, but, excluding
the standard footnotes, they are not really part of the company's financial
record-keeping.
4. AIS Software - A The software component of an AIS is the computer

programs used to store, retrieve, process, and analyze the company's
financial data. Before there were computers, an AIS was a manual, paper-
based system, but today, most companies are using computer software as the
basis of the AIS. Small businesses might use Intuit's Quickbooks or Sage's
Sage 50 Accounting, but there are others.
Small to mid-sized businesses might use SAP's Business One. Mid-sized and
large businesses might use Microsoft's Dynamics GP, Sage Group's MAS 90,
or MAS 200, Oracle's PeopleSoft, or Epicor Financial Management.
Quality, reliability, and security are key components of effective AIS software.
Managers rely on the information it outputs to make decisions for the
company, and they need high-quality information to make sound decisions.
AIS software programs can be customized to meet the unique needs of

different types of businesses. If an existing program does not meet a
company's needs, the software can also be developed in-house with
substantial input from end-users or can be developed by a third-party
company specifically for the organization. The system could even be
outsourced to a specialized company.
For publicly-traded companies, no matter what software program and

customization options the business chooses, Sarbanes-Oxley regulations will
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dictate the structure of the AIS to some extent. This is because SOX
regulations establish internal controls and auditing procedures with which
public companies must comply.9
5. IT Infrastructure - Information technology infrastructure is just a fancy name

for the hardware used to operate the accounting information system. Most of
these hardware items a business would need to have anyway and can include
the following:
-Computers
-Mobile devices
-Servers
-Printers
-Surge protectors
-Routers
-Storage media
-A back-up power supply
In addition to cost, factors to consider in selecting hardware include speed,

storage capability, and whether it can be expanded and upgraded.
Perhaps most importantly, the hardware selected for an AIS must be

compatible with the intended software. Ideally, it would be not just compatible,
but optimal—a clunky system will be much less helpful than a speedy one.
One way businesses can easily meet hardware and software compatibility
requirements is by purchasing a turnkey system that includes both the
hardware and the software that the business needs. Purchasing a turnkey
system means, theoretically, that the business will get an optimal combination
of hardware and software for its AIS.
A good AIS should also include a plan for maintaining, servicing, replacing,
and upgrading components of the hardware system, as well as a plan for the
disposal of broken and outdated hardware, so that sensitive data is
completely destroyed.
6. Internal Controls - The internal controls of an AIS are the security measures
it contains to protect sensitive data. These can be as simple as passwords or
as complex as biometric identification. Biometric security protocols might
include storing human characteristics that don't change over time, such as
fingerprints, voice, and facial recognition.
An AIS must have internal controls to protect against unauthorized computer

access and to limit access to authorized users, which includes some users
inside the company. It must also prevent unauthorized file access by
individuals who are allowed to access only select parts of the system.
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An AIS contains confidential information belonging not just to the company but
also to its employees and customers. This data may include:
-Social Security numbers

-Salary and personnel information
-Credit card numbers
-Customer information
-Company financial data
-Financial information of suppliers and vendors
All of the data in an AIS should be encrypted, and access to the system
should be logged and surveilled. System activity should be traceable as well.
An AIS also needs internal controls that protect it from computer viruses,
hackers, and other internal and external threats to network security. It must
also be protected from natural disasters and power surges that can cause
data loss.
Real World Examples of Accounting Information Systems
A well-designed AIS allows a business to run smoothly on a day-to-day basis

while a poorly designed AIS can hinder its operation. The third use for an AIS
is that, when a business is in trouble, the data in its AIS can be used to
uncover the story of what went wrong. The cases of WorldCom and Lehman
Brothers provide two examples.
The Bottom Line
The six components of an AIS all work together to help key employees collect,
store, manage, process, retrieve, and report their financial data. Having a
well-developed and maintained accounting information system that is efficient
and accurate is an indispensable component of a successful business.
How an Accounting Information Systems (AIS) is Used?
An accounting information system contains various elements important in the

accounting cycle. Although the information contained in a system varies among
industries and business sizes, a typical AIS includes data relating to revenue,
expenses, customer information, employee information, and tax information. Specific
data includes sales orders and analysis reports, purchase requisitions, invoices,
check registers, inventory, payroll, ledger, trial balance, and financial statement
information.
An accounting information system must have a database structure to store

information. This database structure is typically programmed with query language
that allows for table and data manipulation. An AIS has numerous fields to input data
as well as to edit previously stored data. In addition, accounting information systems
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are often highly secured platforms with preventative measures taken against viruses,
hackers, and other external sources attempting to collect information. Cyber security
is increasingly important as more and more companies store their data electronically.
The various outputs of an accounting information system exemplify the

versatility of its data manipulation capabilities. An AIS produces reports including
accounts receivable aging reports based on customer information, depreciation
schedules for fixed assets, and trial balances for financial reporting. Customer lists,
taxation calculations, and inventory levels may also be reproduced. However,
correspondences, memos, or presentations are not included in the AIS because
these items are not directly related to a company’s financial reporting or
bookkeeping.
You can also refer to the sources below to help you further understand the
lesson:
Cabrera, E. B. (2015). Management Consultancy: Principles and Engagements.
Manila: GIC Enterprise & Co., Inc.
Simkin, Mark G., et. al, (2012). Core Concepts of Accounting Information Systems
(12th ed.). John Wiley & Sons, Inc.
Let’s Check
I. True or False
1. Accountants, consultants, business analysts, and the like are all

included in AIS Software.
2. The shipping department receives orders from customers.
3. Management uses AIS to create sales reports and perform cost
analysis, which can include inventory, shipping, and manufacturing
costs.
4. With a well-designed AIS, everyone within an organization can access
the same system and retrieve the different information.
5. The IT Infrastructure of an AIS are the methods it uses for collecting,
storing, retrieving, and processing data.
Let’s Analyze
II. Questions:
1. What is the meaning of the term Accounting Information System?

________________________________________________________
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________________________________________________________
________________________________________________________
2. What is meant by the term AIS Software?

________________________________________________________
________________________________________________________
________________________________________________________
3. What are the key components of effective AIS Software?

________________________________________________________
________________________________________________________
________________________________________________________
4. Enumerate the major components of Accounting Information System

and how important each component to the whole AIS?
________________________________________________________
________________________________________________________
________________________________________________________
In a Nutshell
Activity 1. The study of the fundamentals of accounting information system is

indeed a very important topic in order to fully understand the totality of accounting
information system and its uses and functions to the business enterprise. At this
particular point, let me hear some of your words regarding what you have
understood about the basics of accounting information system. Let me give you an
example:
1. The computerized accounting information system is important in a sense that

it makes business transaction processing efficient and effective.
2. I have learned that accounting information system is a subsystem of a larger

sytem which is called the management information system.
Your Turn
3.
________________________________________________________________
________________________________________________________________
________________________________________________________________
4.
________________________________________________________________
________________________________________________________________
________________________________________________________________
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5.
________________________________________________________________
________________________________________________________________
________________________________________________________________
6.
________________________________________________________________
________________________________________________________________
________________________________________________________________
7.
________________________________________________________________
________________________________________________________________
________________________________________________________________
8.
________________________________________________________________
________________________________________________________________
________________________________________________________________
9.
________________________________________________________________
________________________________________________________________
________________________________________________________________
10.
___________________________________________________________________
___________________________________________________________________
__________________________________________________________
Q&A List
Do you have any question for clarification?
Questions/Issues Answers
1.
2.
3.
4.
5.
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Big Picture in Focus: ULOb. Explain the Computer-based transaction

processing and the development standards and practices for accounting
information system.
Metalanguage
Essential Knowledge
Data Processing Defined
Data Processing - is the transformation of data into useful information.
Data Processing System - is any operation or combination of operations on data to

generate the desired information. It involves the resembling of facts into more
meaningful terms, the summarizing of a mass of information into a form from which
judgment can be made and responsible action taken.
Data and Information Distinguished
DATA
- Defined as a collection of unorganized facts

- Consist of raw facts or figures obtained from one or more sources
INFORMATION
- Consists of data that have been organized into a meaningful manner.
- Consists of processed data
Basic Elements of Data Processing System
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Every data processing application whether manual or electronic has four basic
elements. These are input, processing, output, and storage.
1. Input
This pertains to the act of acquiring or capturing data which will be transformed into
meaningful information. The activities in this stage are:
1.1 Initial recording of data on some medium (For example, a source

document).
1.2 Classifying of data according to predetermined system of classifications
(For example, a chart of accounts)
1.3. Batching or accumulation of similar inputs to be processed as a group.
1.4. Verification of data, which involves checking its accuracy prior to
submitting it for processing.
1.5. Scanning which involves searching for and assimilating facts about
events.
2. Processing
This pertain to the operations required to transform data into information required by
users. The transformation of inputs into outputs is accomplished by a processing
components with three subsystems.
2.1 Storage (Memory) - is necessary for retaining inputs (data and
instruction)
2.2 An Arithmetic Unit (ALU) - manipulates the data in mathematical and
logical way.
2.3 Control System - manages the transformation process by overseeing the
storage of data and instructions.
3. Output
This involve the delivery or communication of information to the users. The activities
in this stage are:
3.1 Reporting - which is the formal presentation and distribution of processed
data.
3.2 Issuance of documents such as checks, invoices, and reports.
3.3 Retrieval - which is the fetching of a specific item or items of stored
information at the request of a user.
3.4 Analysis - which encompasses all the ways in which receivers utilize
outputs.
Basic Data Processing Operations
The basic data processing functions involve the following steps, the order and
techniques in application of which may vary with the firm, the data being processed
and the equipment used:
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1. ORIGINATING
This involves gathering of data within and outside the entity as transactions takes
place.
2. RECORDING
This involves the capturing or entering of data into formal form used in the
processing routine.
3. CLASSIFYING
This means identification of data having common features and grouping them
together to determine the appropriate treatment.
4. SORTING
This is the arrangement of data according to order, sequence, or sequence required
before they are processed.
5. CALCULATING
This involves the application of mathematical process to data.
6. SUMMARIZING
This is the compression of a body of data into a more concise form.
7. COMMUNICATING
This is the process of transmitting of data from the point of acquisition to a
processing location.
8. STORING
This involves the filing of data.
Methods of data Processing
1. Manual Data Processing

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

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

Data processing is done with the use of an electronic device or computer. Data are
converted into magnetic and electronic impulses in or on electronic device.
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Overview of Computer- Based Data Processing
Electronic Data Processing (EDP)
EDP is a data processing system that uses a computer. A computer is an electronic

device which performs sequences of internally stored instructions to accept data,
apply the prescribed processes to it and supply the result of these processes.
ADVANTAGES OF EDP
1. Extremely Fast
2. Extremely Accurate
3. Greater Processing Control
4. Large Data Volume handled with small external storage requirement
5. Reduced cost
DISADVANTAGES OF EDP
1. Relatively high cost of equipment
2. High cost of systems design and programming
3. Channeling of work
4. Conversion to an electronic system
COMPONENTS OF THE COMPUTERIZED SYSTEM

The main Components of Computer system are:
1. Hardware
2. Software
3. People ware
4. Procedures
5. Data
Let’s talk about the components more!
1. Hardware
This refers to the configuration of physical equipment comprising the input,
processing and output phases of an EDP system. This Includes:
1.1 Central Processing Unit (CPU) - The central processing unit or principal
hardware component of a computer system represents the “brain” of the computer
which performs the execution of the program instructions, process data and transfers
data between the main storage and input/output devises.
A. CONTROL UNIT
Part of Digital computer or processor which determines the execution and

interpretation of instruction in proper sequence, including the decoding of
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each instruction and the application of the proper signals to the arithmetic
unit and other register in accordance with the decoded information.
B. ARITHMETIC UNIT
Portion of the hardware of a computer in which arithmetic and logical

operations are performed. Arithmetic operations refer to the basic
mathematical operations of addition, subtractions, multiplication and
division. Logical Operations refer to the comparison of two items to determine
if one item is less than, greater than or equal to the other.
C. STORAGE OR MEMORY is Device in which data can be stored and from

which they can be obtained at a later time. Primary storage is closely connected
to the CPU in the central processor. It consists of electronic components that store
letters, numbers, and special characters in processing.
C.a. RAM - used to large quantities of data
C.b. ROM - permanent storage used to hold the basic low-level
programs and data.
1.2 Peripheral Equipment

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

These are the devices that that provide a means of transferring data into CPU
storage.
1. Data Entry Terminal - with a keyboard is online equipment that is a common

input device. The terminal includes a monitor that allows display of user input and
computer output.
a. Dumb terminal - has no other functions.
b. Smart Terminal - has processing capacity.
c. Intelligent Terminal - has Programming capacity
d. Terminal Emulator - permits a microcomputer to interface with a
maintenance
2. Magnetic Diskette Drive.

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

Reads characters based on an amount of magnetic ink or actual shape.
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4. Optical Scanner.
Reads characters based on their shapes using light-sensing machines and laser
technology.
5. Console
Used for communication between operators and the CPU.
6. Remote Terminals
Communicates with communication processor from a location that is time, space, or
electrically distant.
7. Point-of-Sale Stations
Transaction devices that also perform as remote terminals.
8. Bar Code Readers
Read universal product codes which are vertical bars that identify a manufacturer
and the item.
9. Plastic card with magnetic strips
Hold financial/ nonfinancial data concerning an individual.
10. An alternative to keyboard and text-based inputs is the use of a

Computer mouse
11. Touch Screen
Provides another limited alternative to keyboard input.
12. Digital Scanners

convert documents and pictures into digital form.
13. Voice Recognition

input devices are still another alternative to keyboard input. These systems compare
the speaker’s voice patterns with pre-recorded patterns.
14. New forms of Mobile data Acquisition methods are available.

a. Palmtop computers are miniature notebook computers with keyboard
input
b. Pen based input is possible with devise that have flat-screen tablet on
which the user can print directly with a special stylus.
c. Other special devices may be used to gather inventory data, read meters,
inspect goods, etc.
OUTPUT DEVICES
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These are the devices that produce readable data for users or inputable data for
further processing.
1. Cathode Ray Tube (CRT) - Television-like devices to display output on a built in

screen
2. Printers - Prints data on paper.
3. Plotter - Graphs output, such as temperatures
4. Magnetic Tape - Encodes output data as magnetized spots on a magnetic tape.
5. Magnetic Diskette Drive - Used extensively for this purpose by microcomputers
6. Console - Direct communications with CPU
7. Remote Terminals - Generally combine with electrical typewriters to provide
convenient input with a visual display.
8. Microfilms - project the output characters onto the screen of a CRT where a high-
speed microfilm camera captures the displayed data at speeds much faster than
printers.
9. Microfiche - Same principles as microfilm but records a large amount of data on a
small rectangular piece of film greatly reduced image size.
10. Multimedia output device - Combines video, text, graphics, animation and
sound to produce multidimensional output.
STORAGE DEVICES
These are the devices that store data that can be subsequently used by the CPU.
1. Magnetic drum - A cylinder with a surface coating of magnetic material that stores
binary data in the form of positive or negative charges on its surface.
2. Magnetic Disk - Similar to magnetic drum only on a disk-shaped metal plate.
3. Magnetic Cards/strips - A length of flexible plastic material on which short pieces
of magnetic tape have been mounted in a side arrangement.
4. Magnetic diskette drive - Used extensively for this purpose by microcomputers.
5. Floppy Disks - Removable and are suitable for the backup of small files.
6. CD-ROM - Drives are laser optical disks that provide capacities of over 660 MB.
7. Image Processing - Allows users to store graphic images in digital format on
secondary storage devices.
OTHER PERIPHERAL EQUIPMENT

A. Controllers - are hardware units designed to operate specific input or output units,
e.g., terminals and printers.
B. Channels - are hardware units located within or outside the CPU that are
designed to handle the transfer of data into or out of primary storage.
C. Console - consists of a VDT, a keyboard, and a printer.
D. Mode - is a hardware device in a network that can act as a message buffer (hold
part of the message until the rest is received), switch messages and serve as an
error control.
E. Emulator - is a hardware device that permits one system to imitate another, that
is, to use the same data and obtain the same results as the other systems.
F. Performance Monitor - is a hardware or software that observes and records
system activities.
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II. SOFTWARE
This refers to all computer programs, procedures, rules and related documentation
which direct and control the computer hardware in data processing, most notable of
which are the system programs and application programs.
A. System software
These are the software that supervise the operations of the CPU, control the
input/output functions of the computer system, translate programming languages and
provide various other support services. They Include:
A.1 Operating System - which control and schedule hardware use. It is a set of
software programs that help a computer run itself, and the application programs
designed for it. An operating system also manages job scheduling and accounts for
computer usage, controls input and output, assigns storage locations in main
memory, and protects data in the event of a system malfunction. Several Different
Operating systems permit a single configuration of hardware to function in the
following modes:
a. Multiprogramming - The operating systems processes a program until an
input/ output operation is required.
b. Multiprocessing - Multiple CPUs process data while sharing peripheral
units, allowing two or more programs to be executed
simultaneously.
c. Virtual Storage - The operating system separates user programs into
segment pages automatically.
d. Batch Mode (single thread) - programs are processed from beginning to
end without interruption in processing.
e. Time sharing - differs from multiprogramming in that the CPU spends a
fixed amount of time on each program.
f. Multitasking - is multiprogramming on a single-user operating system for
example, in a microcomputer.
The following are the popular operating systems:

a. DOS – is used for older, 16-bit personal computers. It is based on the IBM
standard. MS-DOS is a text-based desktop operating system made by Microsoft.
b. Microsoft’s Windows 95 – is a 32-bit system with the ability to rum programs using
more than640K of memory (the limit for DOS).
c. UNIX - is a multi-user, multi-tasking operating system with different versions
suitable for personal computers, workstations, minicomputers, and mainframes.
d. Linux - is a version of UNIX-like operating system that runs on X86, Alpha, and
Power PC processors.
e. OS/2 is a 32-bit system used with IBM and IBM- compatible personal computers
and workstations and with Intel chips. OS/2 Warp is the latest version.
f. Macintosh OS X (ten) is a desktop operating system based on Rhapsody.
Macintosh OS X is made by Apple computer and will run on Motorola/ IBM PowerPC
chips.
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g. MVS is a mainframe operating system made by IBM.

h. NetWare is a dedicated network operating system made by IBM.
i. BeOS is a high-performance desktop operating system made by Be that runs on
Motorola/IBM PowerPC and Intel Pentium.
j. AmigaOS is an old but popular operating system that is being resurrected by
Gateway Computers. Only Low-end servers can run on this operating system.
2. DATABASE MANAGEMENT SYSTEMS (DBMS)

Which perform multipurpose data handling functions.
3 Primary Methods of Structuring Database Include:

a. Hierarchical - The data elements at one level “own” the data elements at the
lower level.
b. Networked - Each data element can have several owners and can own several
other elements.
c. Relational - A database with the logical structure of a spreadsheet.
3. Utility programs
Which perform basic EDP Operations such as sorting, merging and other file
maintenance.
4. Interpreting Program
Which translates instructions written in the programming language (BASIC,
COBOL,FORTRAN, etc.) into machine language.
5. Compiler Program
Which reads and converts the whole program first and execute it after the entire
source code has been translated.
6. Source Program
Program written in all non-machine languages or source languages. They must be
converted into object programs before they can be used directly by a processor.
7. Object Program
A program of machine readable and executable instruction to be followed by the
CPU.
8. Assembler Program
Programs that convert source programs written in assembler language (a mnemonic
language) into object programs.
9. Telecommunications Monitor Program

Provides edit capabilities and file maintenance to users, monitors, on-line terminals,
and handles input to application programs.
10. Access Control Software
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Protect files, programs, data dictionaries, processing, etc., from unauthorized

access; restricts use of certain devices; and may provide an audit trail for access
attempts.
11. File Access Managers

Provide for organizing and controlling data in a logical manner and for different
models of access.
12. Library Management Software

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

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

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

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

Is a program or package that performs functions similar to those of hardware
monitors; thus it records signals emitted by the system’s components.
17. Firmware is software wired permanently into the hardware.
18. Kernel Program is a short program that run on different systems by a potential
buyer to provide information about their processing characteristics.
19. Middleware is software that oversees the interaction between disparate

computers.
20. Business Intelligence

Spans a category dedicated to extracting from corporate databases for purposes of
business analysis.
21. Macro is a program that records keystrokes and commands used in repetitions
jobs, thereby reducing the necessary key strokes.
22. Antivirus is intended to prevent initial infections, stop replication attempts and
remove viruses.
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23. Groupware
Provides support for the activities of work groups.
Application (User) Program
These are the programs that are written to perform specialized functions or data
processing requirements in any applied discipline. Application programs may be
developed internally or purchased from vendors.
Vendor-Produced software is in either source or object code, but vendors prefer to

sell latter.
Application Software productions is obviously a vital aspect of system

development, and control over its maintenance after implementation is likewise
crucial.
III. PERSONNEL
The specialized job categories associated with computer systems include:
A. Information System EDP Manager
Has overall responsibility for supervising and controlling all activities performed in the
data processing department.
SYSTEM DEVELOPMENT PERSONNEL
1. System Analyst
-Receives potential applications of data processing and works with users in defining
requirements for information.
-Evaluates the existing application system and designs new or improved data
processing procedures.
-Designs the various computerized and manual control
-Monitors the program maintenance function and maintains system documentation.
2. Systems Programmer
-Writes and maintains programs that manage the resources of the computer system.
-Provides the link between the needs of application systems and the requirements of
the operating system.
-Supplies technical guidance concerning the operating system to all other members
of the processing staff.
3. Application Programmer
-Determines the logic of the computer programs required by the overall system
designed by the system analyst.
-Codes the computer procedures for programmed controls
-Debugs the resulting program and prepares documentation
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4. Database Administrator
-Responsible for managing the database and restricting access to the database to
authorized personnel.
-Controls all aspects of the design and development of database and is responsible
for the preparation of the data dictionary
-Provides continuing liaison between the EDP design team and he users in regard to
logical file structures and data content.
Operations Personnel
1. Computer Operator
-Responsible for the daily operations of both the hardware and the software.
-Mounts magnetic tape on the tape drives, supervise operations on the operator’s
console, accept any required input and distributes any generated output.
-Provides physical security over data and program files that are in an operational
mode.
2. Data Entry Operator

a. Converts manual input to machine-readable form by entering it in a keyboard into
a device that will either record the data on machine-readable media or enter it
directly into the computer for processing.
3. Librarian
a. Maintains custody and control over magnetic tapes, computer documentations,
and other computer-related software
4. Control Check
a. Acts as liaison between users and the processing centers.
b. Monitors manual input that is transmitted from the functional areas.
c. Monitors computer output, performs control balancing and distributes reports
coming from the system.
d. Maintain error logs and ensures compliance with control totals.
IV. PROCEDURES
These refer to the process for obtaining and preparing data, operating the computer,
distributing the input from computer processing and controlling processing steps
V. Data
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Raw facts to be gathered, processed to generate information which in turn is

presented to the user as basis for decision making.
The Data Hierarchy
1. File - An organized collection of related records.
2. Block - A group of records held or processed as a unit.
3. Record - A group of related items or fields of data handled as a unit
4. Field, item, word - A group of related characters that also is a subdivision of a
record
5. Byte, Character - A group of bits that represents a character or one column in a
field that contain some representation of a character.
6. Bit - A binary digit for representing characters. A master file would contain
information that does not change with transaction update. For example, a payroll
master file would contain the employee’s name, number, department rate of pay,
deduction specifications and so on. While a detail file or Transaction file is a file of
temporary information relative to master files. For example, a weekly payroll contains
employee number, regular time, over time, the hours the employee has worked in a
given period and other information that changes each pay period.
Flowcharts
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Nature
Flowchart is a symbolic diagram of a specific part of an internal accounting control

system indicating the sequential flow of data and or authority.
Hierarchy of Computer Processes

Computers typically used in business today are commonly identified as:
1. Supercomputers
2. Mainframe
3. Minicomputers
4. Microcomputers
5. Personal Computers
Supercomputer
These are the largest type of computers. They can process billions of instructions
per second.
Mainframe
Mainframe commonly refers to the processing unit plus other components contained
in the same physical cabinet at the processing unit in a large computer system.
These units tend to possess very large capacities and are capable of extremely high
speeds in carrying out all functions.
Minicomputers
Minicomputers were historically used in multi-user or multi-terminal environments.
The systems provide computing power and peripheral device access to a number of
users and do not require a special environment for operation.
Microcomputers
Microcomputers typically contains the processor, internal storage and limited number
of chips, perhaps as few as one each. Generally, they are limited to one user per
machine and are portable-you may even carry the unit in your hands.
Personal Computers
Personal computers are microcomputers that serve the needs of individual users.
The distinguishing characteristics is its use, which is individual, whether domestic or
business. Notebook, laptop, and palmtop computers are the smallest forms of
personal computers.
MODES OF COMPUTER OPERATIONS
A. Based on the timing of transaction processing

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

1. In-House Systems - Computer hardware and personnel are maintained by the
company which utilizes them.
2. Not-In-House or Off-premise systems - Main processing hardware belongs to

another organization. The most common off premise systems are
a. Block Time
This involves rental of time by one firm of another organization’s computer.
b. Timesharing
This involves accessing another organization’s computer through terminal
devices. Computer shares its time with a number of users.
c. Service Bureaus
This involves the use of an outside organization to provide a wide range of
data processing services (from systems analysis and design to the actual
running of programs with data) for a fee.
COMPUTER INFORMATION SYSTEMS

The following discusses several computer information systems and developments in
information software that we often encounter. Small Computers Also referred to as
microcomputers, personal computers, laptop computers, these small computers are
powerful, affordable and provide a cost-effective information processing alternative
for entities that might otherwise be constrained by manual processing.
Computer or IT Network
Network of computers may be linked together through telecommunications. The
development of telecommunications that is, the electronic transmissions of
information by radio, wire, laser, microwave, fiber optics has made possible the
electronic transfer of information between computers.
Telecommunications
Many entities use telecommunications to transmit numeric, alphanumeric, voice,
video, facsimile and other data by wire, fiber optics, microwave stations, satellites or
laser.
Electronic Commerce (E-Commerce)

Involves individuals and organizations engaging in a variety of electronic
transactions with computers and telecommunications networks. Three areas of risk
associated with electronic commerce are:
A. Business Practices
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B. Transaction Integrity
C. Information Protection
Self-help
lesson:
Note:
The content of this manual is based on the textbook for MAS 3 titled “Management
Consultancy: Concepts and Application” by Cabrera, Ma. Elenita B.
Let’s Check
I. True or False
1. Data refers to facts meaningfully organized to serve anyone who

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

analyze a client’s computer
a. Systems c. Records
b. Equipment d. Processing logic
2. The computer system most likely to be used by a large savings bank

for customer’s accounts would be
a. An on-line, real time system
b. A batch processing system
c. A generalized utility system
d. A direct access data base system
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3. A compiler is
a. a procedure oriented language.
b. a sympbolic language.
c. a machine that translates the assembler program to machine
language.
d. a program that converts procedure oriented language to a machine
language.
4. A procedure control used in the management of a computer center to

minimize the possibility of data or program file destruction through
operator error includes
a. Control Figures c. Limit checks
b. Crossfooting test d. External labels
5. The use of header label in conjunction with magnetic tape is most

likely to prevent errors by the
a. Computer operator c. Computer programmer
b. Keypunch operator d. Maintenance technician
Let’s Analyze
III. Questions:
6. Distinguish between a system and a procedure.

________________________________________________________
________________________________________________________
________________________________________________________
7. Distinguish between procedure and method.

________________________________________________________
________________________________________________________
________________________________________________________
5. What are the different criteria used in evaluating the data processing
alternatives? Discuss each.
________________________________________________________
________________________________________________________
________________________________________________________
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In a Nutshell
Activity 1. The study of computer-based data processing is important in a sense

that it provides technical knowledge regarding computer parts, flowcharting, and the
computer-based data processing itself, which is in effect helpful in the near future as
we venture on designing programs or troubleshooting problems.
Based from the discussion on computer-based data processing, and the learning
exercises that you have completed, please write what have you learned as well as
your reflections on the topics discussed
1.
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2.
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3.
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4.
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5.
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6.
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7.
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8.
________________________________________________________________
________________________________________________________________
________________________________________________________________
Q&A List
Do you have any question for clarification?
Questions/Issues Answers
1.
2.
3.
4.
5.
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Big Picture
expected to:
a. Explain the risk exposure and the internal structure and know the general
controls and application controls and the management of the security of
information.
Big Picture in Focus: ULOa. Explain the risk exposure and internal structure
know the general controls and application controls and the management of the
security of information.
Metalanguage
Essential Knowledge
SYSTEMS CONTROLS AND SECURITY MEASURES IN AN ACCOUNTING

INFORMATION SYSTEM
CONTROLS FOR COMPUTERIZED ACCOUNTING INFORMATION SYSTEM
CONTROLS
Refer to measures or techniques that prevent, detect, and/or correct conditions that
may lead to loss or damage to the business firm. Some of the reasons why
computers can cause control problems are:
1. Effects or errors may be magnified.
2. Inadequate separation of duties because of decreased manual involvement.
3. Audit trails may be undermined.
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4. Human judgment is bypassed.

5. Changes to data and programs may be made by individuals lacking knowledge.
6. More individuals may have access to accounting data.
Computer controls can be classified as:
1. General Controls 2. Application controls
GENERAL CONTROLS
General controls are measures that ensure that a company’s control environment is
stable and well managed. These controls provide reasonable assurance that
development of, and changes to computer programs are authorized, tested and
approved prior uses.
1. Organizational or Personnel Controls
a) These will involve separation of incompatible duties at minimum, segregate

programming, operations, and library functions within the information systems
department .One way to separate key functions is as follows :
1. System analysis - The system analyst analyzes the present user

environment and requirements and may (1) recommend specific changes (2)
recommend the purchase of a new system, or (3) design a new
information system.
2. System programming - The systems programmer is responsible for

implementing, debugging the software necessary for making the hardware
work.
3. Applications programming - The applications programmer is responsible for

writing, testing and debugging the application programs for the specifications
provided by the system analyst.
4. Database administration - In a database environment, a database

administrator (DBA) is responsible for maintaining the database and
restricting access to the database to authorized personnel.
5. Data preparation - Data may be prepared by user departments and input by

key to magnetic disk or magnetic tape.
6. Operations - The operator is responsible for the daily computer operations

of both hardware and software.
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7. Data library - The librarian is responsible for custody of the removable

media and for the maintenance of program and system documentation.
8. Data control- The control group act as liaison between users and the
processing center. b) Companies may use separate computer accounts that are
assigned to users on either a group or individual bases. This will also involve the
use of PASSWORDS and CALL-BACK PROCEDURES to restrict access
from remote terminals.
2. File security / Software Controls
a) These will require

1. Documentation of all programs, procedures and operating investments.
2. Segregation of duties as to:
a. Systems design and operation
b. Testing of new systems and operations
3. Approval of new programs and changes to program by management, users
and information systems personnel.
4. Library control of all master and transaction file conversions to prevent
unauthorized changes and to verify the accuracy of the results.
5. Back-up storage of software off-premises.
3. Hardware Controls
a) These involve built-in controls in the computers by the manufacturer which will
detect machine malfunction.
b) Among the most common types of built-in controls are:
1. Parity check
2. Duplicate reading
3. Echo check
4. Dual circuitry
5. Interlock
6. Boundary protection
7. File protection ring
8. Validity test
c) The system should be examined periodically (often weekly) by a qualified service
technician.
4. Access to computer and data files controls or controls over access to

equipment and data files
a) These will include the following segregation controls as follows:

1. Access to program documentation should be limited to those persons who
require it in the performance of their duties.
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2. Access to data files and programs should be limited to those individuals

authorized to process data.
3. Access to computer hardware should be limited to authorized individuals
such as computer operators and their supervisors.
b) Physical access to computer facility controls.

c) Use of visitor entry log which document those who have had access to the area.
d) Use of identification code and a confidential password to control access to
software
e) Use of “call back” which is a specialized form of user identification in which the
user dial the system, identifies him/herself and disconnected from the system.
f) Use of “encryption” where data is encoded when stored in computer files and/or
from remote locations. Data encryption transforms plaintext messages into
unintelligible cyphertext using an encryption key.
5. Other data and procedural controls including security and disaster controls
(Fault-tolerant systems, backup, and contingency planning)
a) Physical Security
1. Fireproof storage
2. Backup for the vital documents, files and programs
b) Contingency planning - which includes the development of a formal disaster

recovery.
Hot sites - is a facility that is configured and ready to operate within few hours.
Cold sites - is a facility that provides everything necessary to quickly install computer
equipment, but doesn’t have the computer installed.
c) Insurance - should also be obtained to compensate the company for losses when
they occur.
APPLICATION CONTROLS
1) Input Controls
a) Attempt to ensure the validity, accuracy and completeness of the data
entered into the system.
Four Categories:
1) Data observation and recording
2) Data transcription
3) Programmed (source program) edit checks
These includes:
a) Control batch or proof totals
b) Completeness check
c) Hash total
d) Limit check
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e) Logical (consistency) check

f) Self- checking digit
g) Record count
h) Sequence check
i) Validity check
j) Reasonableness check
B. Control procedures that should be followed in the input data are:
1) Systems specifications documenting all necessary steps in the preparation should

be written and used.
2) Serial controls should be logged.
3) Signature approvals should be received and accounted for.
4) A peso-value unit or hash totals should be prepared for a batch or a processing
period and compared by the computer with the totals processed.
5) Data to be entered into the system should be verified.
6) An editing procedure should be followed whereby all input information is
compared with tables of valid codes.
7) Check digits should be used whenever possible.
8) All rejected items in the editing procedure should be listed with references and
their disposition accounted for.
9) Specific procedures should be established for delivery of data to the computer
department.
2. Processing Controls
Included in the processing controls are:
a. File labels
b. Trailer Labels
c. Sequence Tests
d. Proof Totals
e. Cross-footing tests
f) Exception listings
g) Transmittal record
h) A record should be logged for each processing run showing the files used, time
consumed, machine halts, operator actions and other relevant data.
3. Output Controls
These govern the accuracy and reasonableness of the output of data processing and
prevent authorized use of output.
Important measures includes:
a) Error log
b) Follow-up control totals
c) Distribution log
d) Audit trail storage
e) Visual review for apparent reasonableness and completeness.
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f) Exceptions should be properly handled.

g) Complete resubmission of corrected errors should be assured.
h) Provision should be made to see that all output reports are delivered on
time and to authorized destinations.
i) Users should be periodically queried for the continued needs for the output.
j) Shred sensitive documents.
COMPUTER CONTROL ACTIVITIES

Computer General Control activities-
Computer Application Control activities-User Control Activities to test the
Completeness and accuracy of computer Processed Transactions
COMPUTER FRAUD
Type of Fraud
1. Input Manipulation
2. Program Alteration
Self-help
lesson:
Note:
The content of this manual is based on the textbook for MAS 3 titled “Management
Consultancy: Concepts and Application” by Cabrera, Ma. Elenita B.
Let’s Check
I. True or False:
1) Security refers to measures or techniques that prevent, detect,

and/or correct conditions that may lead to loss or damage to the
business firm.
2) File labels are part of output controls.
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3) Processing controls include shredding of sensitive documents.

4) The use of visitor entry log document those who have had access to
the area.
5) Control procedures that should be followed in the input data include
Specific procedures that should be established for delivery of data
to the computer department.
6) Input manipulation is not a computer fraud.
7) The two types of controls are general control and software control.
II. Multiple Choice Questions
1. An employee in the receiving department keyed in a shipment from a

remote terminal and inadvertently omitted the purchase order number.
The best systems control to detect this error would be.
a. batch total c. sequence check
b. completeness test d. reasonableness check
2. Some of the more important controls that relate to automated

accounting information systems are validity checks, limit checks, field
checks, and sign test. These are classified as
a. control total validation routines
b. hash totaling
c. data access validation routines
d. input validation routines
3. The use of a header label in conjunction with magnetic tape is most

likely to prevent errors by the
a. Computer operator
b. Keypunch operator
c. Computer programmer
d. Maintenance technician
4. For control purposes, which of the following should be organizationally

segregated from computer operations function?
a. Data conversion
b. Surveillance of CRT messages
c. Systems development
d. Minor maintenance according to a schedule
5. Which one of the following terms best describes a decision support

system (DSS)?
a. Management reporting system
b. Formalized system
c. Interactive system
d. Accounting information system
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Let’s Analyze
III. Questions:
1. Explain brief the concept and importance of system controls.

________________________________________________________
________________________________________________________
________________________________________________________
2. Distinguish briefly between general controls and application controls.

________________________________________________________
________________________________________________________
________________________________________________________
3. Enumerate and explain in your own words the components of General

controls.
________________________________________________________
________________________________________________________
________________________________________________________
4. Give some examples of computer frauds.

________________________________________________________
________________________________________________________
________________________________________________________
In a Nutshell
Activity 1. The study of the systems control and security measures in an accounting
information system is indeed important to better understand the depths of this
course. The control environment in a computerized system is somehow different
from that of a traditional manual system.
Based from the above discussion and the learning exercises that you have done,
please feel free to write your arguments or lessons learned below
1.
________________________________________________________________
________________________________________________________________
________________________________________________________________
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2.
________________________________________________________________
________________________________________________________________
________________________________________________________________
3.
________________________________________________________________
________________________________________________________________
________________________________________________________________
4.
________________________________________________________________
________________________________________________________________
________________________________________________________________
5.
________________________________________________________________
________________________________________________________________
________________________________________________________________
6.
________________________________________________________________
________________________________________________________________
________________________________________________________________
7.
________________________________________________________________
________________________________________________________________
________________________________________________________________
8.
________________________________________________________________
________________________________________________________________
________________________________________________________________
9.
________________________________________________________________
________________________________________________________________
________________________________________________________________
10.
________________________________________________________________
________________________________________________________________
________________________________________________________________
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Big Picture
expected to:
a. Master the powerful data analysis tools and functionalities in Excel.
Metalanguage
Essential Knowledge
Topic: Conditional Formatting
Conditional formatting uses the rules to highlight the data. This option is available on
the Home tab also, but with quick analysis it is handy and quick to use. Also, you
can have a preview of the data by applying different options, before selecting the one
you want.
Step 2: Click on Data Bars .
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Step 1: Click on the FORMATTING button.
The colored Data Bars that match the values of the data appear.
Step 3: Click on Color Scale.
The cells will be colored to the relative values as per the data they contain.
Step 4: Click on the Icon Set. The icons assigned to the cell values will be
displayed.
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Step 5: Click on the option-Greater than.
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Values greater than a value set by Excel will be colored. You can set your own value
in the Dialog Box that appears.
Step 6: Click on Top 10% .
0..0
Values that are in top 10% will be colored.
Step 7: Click on Clear Formatting

.
Whatever formatting is applied will be cleared.
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Step 8: Move the mouse over the FORMATTING options. You will have a preview
of all the formatting for your Data. You can choose whatever best suits your data.
Topic: Charts
Recommended Charts help you visualize your Data.
Step 1: Click onCHARTS

. Recommended Charts for your data will be displayed.
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Step 2: Move over the charts recommended. You can see the Previews of the Charts .
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Step 3: Click on More as shown in the image given below.
More Recommended Charts are displayed.
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Topic: Totals
Totals help you to calculate the numbers in rows and columns.
Step 1: Click on TOTALS. All the options available under TOTALS options are
displayed.
The little black arrows on the right and left are to see additional options.
Step 2: Clickon the Sum icon. This option isused to sum the numbers in the columns.
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Step 3: Click on Average. This option is used to calculate the average of the
numbers in the columns.
Step 4:Click onCount This option is used to count the number of values in the column.
Step 5: Click on %Total. This option is to compute the percent of the column that
represents the total sum of the data values selected.
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Step 6: Click on Running Total. This option displays the Running Total of each
column.
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Step 7: Click on Sum. This option is to sum the numbers in the rows.
Step 8: Click on the symbol . This displays more options to the right.
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Step 9: Click on Average. This option is to calculate the average of the numbers in
the rows.
Step 10: Click on Count. This option is to count the number of values in the rows.
Step 11: Click on %Total.
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values selected.
Step 12: Click on Running Total . This option displays the Running Total of each row.
This option is to compute the percent of the row that represents the total sum of the
data
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Topic: Charts
The options in the TABLES depend on the data you have chosen and may vary.
Step 1: Click on TABLES.
Tables help you sort, filter and summarize the data.
Step 2: Hover on the Table icon. A preview of the Table appears.
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Step 3: Click on Table. The Table is displayed. You can sort and filter the data
using this
feature.
Step 4: Click on the Pivot Table to create a pivot table. Pivot Table helps you to
summarize your data.
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Topic: Sparklines
SPARKLINES are like tiny charts that you can show alongside your data in cells.
They provide a quick way to show the trends of your data.
Step 1: Click on SPARKLINES. The chart options displayed are based on the data
and may vary.
Step 2 : Click on Line. A line chart for each row is displayed.
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Step 3 : Click on the Column icon.
A line chart for each row is displayed.
Topic: Sorting Data by Color
If you have formatted a table column, manually or conditionally, with the cell color or
font color, you can also sort by these colors.
Step 1: Click on the DATA tab.
Step 2: Click on Sort in the Sort & Filter group. The Sort dialog box appears.
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Step 3: Under the Column option, in the Sort by box, select the column that you
want to sort. For example, click on Exam 2 as shown in the image given below.
Step 4: Under the topic Sort On, select the type of sort. To sort by cell color, select
Cell Color. To sort by font color, select Font Color.
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Step 5: Click on the option Cell Color.
Step 6: Under Order, click the arrow next to the button. The colors in that column
are displayed.
Step 7: You must define the order that you want for each sort operation because
there is no default sort order. To move the cell color to the top or to the left, select
On Top for column sorting and On Left for row sorting. To move the cell color to the
bottom or to the right, select On Bottom for column sorting and On Right for row
sorting.
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Topic: Slicers
Slicers were introduced in Excel 2010 to filter the data of pivot table. In Excel 2013,
you can create Slicers to filter your table data also.
A Slicer is useful because it clearly indicates what data is shown in your table after
you filter your data.
Step 1: Click in the Table. TABLE TOOLS tab appears on the ribbon.
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Step 2: Click on DESIGN. The options for DESIGN appear on the ribbon.
Step 3: Click on Insert Slicer. A Insert Slicers dialog box appears.
Step 4: Check the boxes for which you want the slicers. Click on Genre.
Step 5: Click OK.
The slicer appears. Slicer tools appear on the ribbon. Clicking the OPTIONS button,
provides various Slicer Options.
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Step 6: In the slicer, click the items you want to display in your table. To choose
more than one item, hold down CTRL, and then pick the items you want to show.
Topic: Pivot Table Recommendations
Excel 2013 has a new feature Recommended PivotTables under the Insert tab.
This command helps you to create PivotTables automatically.
Step 1: Your data should have column headers. If you have data in the form of a
table, the table should have Table Header. Make sure of the Headers.
Step 2: There should not be blank rows in the Data. Make sure No Rows are blank.
Step 3: Click on the Table.
Step 4: Click on Insert tab.
Step 5: Click on Recommended PivotTables. The Recommended PivotTables
dialog box appears.
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Step 6: Click on a PivotTable Layout that is recommended. A preview of that pivot

table appears on the right–side.
Step 7: Double-click on the PivotTable that shows the data the way you want and
Click
OK. The PivotTable is created au tomatically for you on a new worksheet.
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Create a PivotTable to analyze external data
Create a PivotTable by using an existing external data connection

Step 1: Click any cell in the Table.
Step 2: Click on the Insert tab.
Step 3: Click on the PivotTable button. A Create PivotTable dialog box appears.
Step 4: Click on the option Use an external data source. The button below that,
‘Choose Connection’ gets enabled.
Step 5: Select the Choose Connection option. A window appears showing all the
Existing Connections.
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Step 6: In the Show Box, select All Connections. All the available data connections
can be used to obtain the data for analysis.
The option Connections in this Workbook option in the Show Box is to reuse or
share an existing connection.
Connect to a new external data source
You can create a new external data connection to the SQL Server and import the
data into Excel as a table or PivotTable.
Step 1: Click on the Data tab.
Step 2: Click on the From Other Sources button , in the Get External Data Group.
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The options of External Data Sources appear as shown in the image below.
Step 3: Click the option From SQL Server to create a connection to an SQL Server
table.
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A Data Connection Wizard dialog box appears.
Step 4: Establish the connection in three steps given below.
1. Enter the database server and specify how you want to log on to the
server.
2. Enter the database, table, or query that contains the data you want.
3. Enter the connection file you want to create.
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Using the Field List option
In Excel 2013 , it is possible to arrange the fields in a PivotTable .
Step 1: Select the data table.

Step 2: Click the Insert Tab.
Step 3: Click on the PivotTable button. The Create PivotTable dialog box opens.
Step 4: Fill the data and then click OK. The PivotTable appears on a New
Worksheet.
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Step 5: Choose the PivotTable Fields from the field list. The fields are added to the
default areas.
The Default areas of the Field List are:
• Nonnumeric fields are added to the Rows area

• Numeric fields are added to the Values area, and
• Time hierarchies are added to the Columns area
You can rearrange the fields in the PivotTable by dragging the fields in the areas.
Step 6: Drag Region Field from Rows area to Filters area. The Filters area fields
are shown as top-level report filters above the PivotTable.
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Step 7: The Rows area fields are shown as Row Labels on the left side of the
PivotTable.
The order in which the Fields are placed in the Rows area, defines the hierarchy of
the Row Fields. Depending on the hierarchy of the fields, rows will be nested inside
rows that are higher in position.
In the PivotTable above, Month Field Rows are nested inside Salesperson Field
Rows. This is because in the Rows area, the field Salesperson appears first and
the field Month appears next, defining the hierarchy.
Step 8: Drag the field- Month to the first position in the Rows area. You have
changed the hierarchy, putting Month in the highest position. Now, in the PivotTable,
the field -
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Salesperson will nest under Month fields.
In a similar way, you can drag Fields in the Columns area also. The Columns area
fields
are shown as Column Labels at the top of the PivotTable .
PivotTables based on Multiple Tables
In Excel 2013, it is possible to create a PivotTable from multiple tables. In this

example,
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the t able ‘Sales ’ is o n one worksheet and t able - ‘Products ’ is on another workshee t.
Step 1: Select the Sales sheet from the worksheet tabs.

Step 2: Click the Insert tab.
Step 3: Click on the PivotTable button on the ribbon. The Create PivotTable dialog
box,
Step 4: Select the sales table.
Step 5: Under “choose whether you want to analyze multiple tables”, Click Add this
Data to the Data Model.
Step 6: Click OK.
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Under the PivotTable Fields, you will see the options, ACTIVE and ALL.
Step 7: Click on ALL. You will see both the tables and the fields in both the tables.
Step 8: Select the fields to add to the PivotTable. You will see a message,
“Relationships between tables may be needed”.
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Step 9: Click on the CREATE button. After a few steps for creation of Relationship,
the selected field from the two tables are added to the PivotTable.
Topic: Data Model in Excel
Excel 2013 has powerful data analysis features. You can build a data model, then
create amazing interactive reports using Power View. You can also make use of the
Microsoft Business Intelligence features and capabilities in Excel, PivotTables,
Power Pivot, and Power View.
Data Model is used for building a model where data from various sources can be
combined by creating relationships among the data sources. A Data Model
integrates the tables, enabling extensive analysis using PivotTables, Power Pivot,
and Power View.
A Data Model is created automatically when you import two or more tables
simultaneously from a database. The existing database relationships between those
tables is used to create the Data Model in Excel.
Step 1: Open a new blank Workbook in Excel.
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Step 2: Click on the DATA tab .

Step 3: In the Get External Data group, click on the option From Access. The
Select Data Source dialog box opens.
Step 4: Select Events.accdb, Events Access Database file.
Step 5: The Select Table window, displaying all the tables found in the database,
appears.
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Step 6: Tables in a database are similar to the tables in Excel. Check the ‘Enable
selection of multiple tables’ box, and select all the tables. Then click OK.
Step 7: The Import Data window appears. Select the PivotTable Report option.
This option imports the tables into Excel and prepares a PivotTable for analyzing the
imported tables. Notice that the checkbox at the bottom of the window- ‘Add this
data to the Data Model’ is selected and disabled.
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Step 8: The data is imported, and a PivotTable is created using the imported tables.
You have imported the data into Excel and the Data Model is created automatically.
Now, you can explore data in the five tables, which have relationships defined
among them.
Explore Data Using PivotTable
Step 1: You know how to add fields to PivotTable and drag fields across areas. Even
if you are not sure of the final report that you want, you can play with the data and
choose the best-suited report.
In PivotTable Fields, click on the arrow beside the table- Medals to expand it to
show the fields in that table. Drag the NOC_CountryRegion field in the Medals
table to the COLUMNS area.
Step 2: Drag Discipline from the Disciplines table to the ROWS area.
Step 3: Filter Discipline to display only five sports: Archery, Diving, Fencing, Figure
Skating, and Speed Skating. This can be done either in PivotTable Fields area, or
from the Row Labels filter in the PivotTable itself.
Step 4: In PivotTable Fields, from the Medals table, drag Medal to the VALUES
area.
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Step 5: From the Medals table, select Medal again and drag it into the FILTERS
area.
Step 6: Click the dropdown list button to the right of the Column labels.
Step 7: Select Value Filters and then select Greater Than…
Step 8: Click OK.
The Value Filters dialog box for the count of Medals is greater than appears.
Step 9: Type 80 in the Right Field.
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Step 10: Click OK.
The PivotTable displays only those regions, which has more than total 80 medals.
You could analyze your data from the different tables and arrive at the specific report
you want in just a few steps. This was possible because of the pre-existing
relationships among the tables in the source database. As you imported all the
tables from the database together at the same time, Excel recreated the
relationships in its Data Model.
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If you do not import the tables at the same time, or if the data is from different
sources or if you add new tables to your Workbook, you have to create the
Relationships among the Tables by yourself.
Create Relationship between Tables
Relationships let you analyze your collections of the data in Excel, and create
interesting and aesthetic reports from the data you import.
Step 1: Insert a new Worksheet.
Step 2: Create a new table with new data. Name the new table as Sports.
Step 3: Now you can create relationship between this new table and the other tables
that already exist in the Data Model in Excel. Rename the Sheet1 as Medals and
Sheet2 as Sports.
On the Medals sheet, in the PivotTable Fields List, click All. A complete list of
available tables will be displayed. The newly added table- Sports will also be
displayed.
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Step 4: Click on Sports. In the expanded list of fields, select Sports. Excel
messages you to create a relationship between tables.
Step 5: Click on CREATE. The Create Relationship dialog box opens.
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Step 6: To create the relationship, one of the tables must have a column of unique,
non-repeated, values. In the Disciplines table, SportID column has such values.
The table Sports that we have created also has the SportID column. In Table,
select Disciplines.
Step 7: In Column (Foreign), select SportID.
Step 8: In Related Table, select Sports.
Step 9: In Related Column (Primary), SportID gets selected automatically. Click

OK.
Step 10: The PivotTable is modified to reflect the addition of the new Data Field
Sport. Adjust the order of the fields in the Rows area to maintain the Hierarchy. In
this case, Sport should be first and Discipline should be the next, as Discipline will
be nested in Sport as a sub-category.
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Topic: Power Pivot
PowerPivot is an easy to use data analysis tool that can be used from within Excel.
You can use PowerPivot to access and mashup data from virtually any source. You
can create your own compelling reports and analytical applications, easily share
insights, and collaborate with colleagues through Microsoft Excel and SharePoint.
Using PowerPivot, you can import data, create relationships, create calculated
columns and measures, and add PivotTables, slicers and Pivot Charts.
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Step 1: You can use Diagram View in PowerPivot to create a relationship. To start,
get some more data into your workbook. You can copy and paste data from a Web
Page also. Insert a new Worksheet.
Step 2: Copy data from the web page and paste it on the Worksheet.
Step 3: Create a table with the data. Name the table Hosts and rename the
Worksheet Hosts.
Step 4: Click on the Worksheet Hosts. Click the POWERPIVOT tab on the Ribbon.
Step 5: In the Tables group, click on Add to Data Model.
Hosts Table gets added to the Data Model in the Workbook. The PowerPivot
window opens.
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You will find all the Tables in the Data Model in the PowerPivot, though some of
them are not present in the Worksheets in the Workbook.
Step 6: In PowerPivot window, in View group, click on Diagram View.

Step 7: Use the slide bar to resize the diagram so that you can see all tables in the
diagram.
Step 8: Rearrange the tables by dragging their title bar, so that they are visible and
positioned next to one another.
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Four tables Hosts, Events, W_Teams, and S_Teams are unrelated to the rest of
the tables:
Step 9: Both, the Medals table and the Events table have a field called
DisciplineEvent. Also, DisciplineEvent column in the Events table consists of
unique, non-repeated values. Click on Data View in Views Group. Check
DisciplineEvent column in the Events table.
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Step 10: Once again, click on Diagram View. Click on the field Discipline Event in
the Events table and drag it to the field DisciplineEvent in the Medals Table. A line
appears between the Events Table and the Medals Table, indicating a relationship
has been established.
Step 11: Click on the line. The line and the fields defining the relationship between
the
Data Model using Calculated Columns
Hosts table is still not connected to any of the other Tables. To do so, a field with
values that uniquely identify each row in the Hosts table is to be found first. Then,
search the Data Model to see if that same data exists in another table. This can be
done in Data View.
two tables are highlighted as shown in the image given below.
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Step 1: Shift to Data View. There are two ways of doing this.
• Click on Data View in the View group.
• Click on the Grid button on Task Bar.
The Data View appears.

Step 2: Click on the Hosts table.
Step 3: Check the data in Hosts Table to see if there is a field with unique values.
There is no such field in Hosts Table. You cannot edit or delete existing data using
PowerPivot. However, you can create new columns by using calculated fields
based on the existing data. In PowerPivot, you can use Data Analysis Expressions
(DAX) to create calculations.
Adjacent to the existing columns is an empty column titled Add Column. PowerPivot
provides that column as a placeholder.
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Step 4: In the formula bar, type the DAX formula:

=CONCATENATE([Edition],[Season])
Press Enter. The Add Column is filled with values. Check the values to verify that
they are unique across the rows.
Step 5: The newly created column with created values is named CreatedColumn1.
To change the name of the column, select the column, right-click on it.
Step 6: Click on the option Rename Column.
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Step 7: Rename the column as EditionID.
Step 8: Now, Select the Medals Table.

Step 9: Select Add Column.
Step 10: In the Formula Bar, type the DAX Formula,
=YEAR ([EDITION])
and press Enter.
Step 11: Rename the Column as Year.
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Step 12: Select Add Column.

Step 13: Type in the Formula Bar,
=CONCATENATE ([Year], [Season])
A new column with values similar to those in the EditionID column in Hosts Table
gets created.
Step 14: Rename the column as EditionID.
Step 1 5 : Sort the Column in Ascending Order.
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Relationship using calculated columns
Step 1: Switch to Diagram View. Ensure that the tables Medals and Hosts are
close to
each other.
Step 2: Drag the EditionID column in Medals to the EditionID column in Hosts.
PowerPivot creates a relationship between the two tables. A line between the two
tables, indicates the relationship. The EditionID Field in both the tables is
highlighted indicating that the relationship is based on the column EditionID.
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Topic: External Data Connection
Once you connect your Excel workbook to an external data source, such as a SQL
Server database, Access database or another Excel workbook, you can keep the
data in your workbook up to date by "refreshing" the link to its source. Each time you
refresh the connection, you see the most recent data, including anything that is new
or has been deleted.
Let us see how to refresh PowerPivot data.
Step 1: Switch to the Data View.
Step 2: Click on Refresh.
Step 3: Click on Refresh All.
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The Data Refresh window appears showing all the Data Tables in the Data Model
tracking the refreshing progress. After the refresh is complete, the status is displayed .
and
Step 4: Click on Close. The data in your Data Model is updated.
Update the Data Connections

Step 1: Click any cell in the table that contains the link to the imported data file.
Step 3: Click on Refresh All in Connections group.
Step 4: In the drop-down list, click on Refresh All. All the data connections in the
Workbook will be updated.
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Automatically Refresh Data
Here we will learn how to refresh the data automatically when the workbook is
opened.
Step 1: Click any cell in the table that contains the link to the imported Data file.
Step 3: Click on Connections in the Connections group. The Workbook
Connections
window appears.
Step 4: Click on Properties . The Connection Properties Window appears.
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Step 5: You will find a Usage tab and a Definition tab. Click on the Usage tab. The
options for Refresh Control appear.
Step 6: Select Refresh data while opening the file.

You also have an option under this: ‘Remove data from the external data range
before saving the workbook’. You can use this option to save the workbook with
the query definition but without the external data.
Step 7: Click OK.
Whenever you open your Workbook, the up-to-date data will be loaded into your
Workbook.
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Automatically refresh data at regular intervals
Step 3: Click on the Connections option in Connections group. A Workbook
Connections window appears.
Step 4: Click on Properties. A Connection Properties Window appears.
Step 5: Click on the Usage tab. The options for Refresh Control appear.
Step 6: Now, select “Refresh every” and enter 60 minutes between each refresh
Step 7 : Click OK. Your data will be refreshed every 60 min ute that is every hour.
operation.
Enable Background Refresh
For very large data sets, consider running a background refresh. This returns the
control of Excel to you instead of making you wait several minutes for the refresh to
finish. You can use this option when you are running a query in the background.
However, you cannot run a query for any connection type that retrieves data for the
Data Model.
Step 3: Click on Connections in the Connections group. The Workbook
Connections window appears.
Step 4: Click on Properties. Connection Properties Window appears.
Step 5: Click on the Usage tab. The Refresh Control options appear.
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Step 6 : Click on Enable background refresh and then click OK.
Topic: Pivot Table Tools
Source Data for a PivotTable
You can change the range of the source data of a PivotTable. For example, you
can expand the source data to include more rows of data.
However, if the source data has been changed substantially, such as having more or
fewer columns, consider creating a new PivotTable.
Step 1: Click anywhere in the PivotTable. The PIVOTTABLE TOOLS appear on the
ribbon, with an option named ANALYZE.
Step 2: Click on the option- ANALYZE.
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Step 3: Click on Change Data Source in the Data group.
Step 4: Click on Change Data Source. The current Data Source is highlighted. The
Change PivotTable Data Source Window appears.
Step 5: In the Table/Range Box, select the Table/Range you want to include.
Step 6: Click OK.
Change to a Different External Data Source.
If you want to base your PivotTable on a different external source, it might be best to
create a new PivotTable. If the location of your external data source is changed, for
example, your SQL Server database name is the same, but it has been moved to a
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different server, or your Access database has been moved to another network share,
you can change your current connection.
Ribbon, with an ANALYZE option.
Step 2: Click ANALYZE.
Step 3: Click on Change Data Source in the Data Group. The Change PivotTable
Data Source window appears.
Step 4: Click on the option Choose Connection .
A window appears showing all the Existing Connections.

In the Show box, keep All Connections selected. All the Connections in your
Workbook will be displayed.
Step 5: Click on Browse for More…
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The Select Data Source window appears.

Step 6: Click on New Source. Go through the Data Connection Wizard Steps.
Alternatively, specify the

File name, if yourData is contained in another Excel Workbook.
Delete a PivotTable
Step 1: Click anywhere on the PivotTable. The PIVOTTABLE TOOLS appear on

the Ribbon, with the ANALYZE option.
Step 2: Click on the ANALYZE tab.
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Step 3: Clickon Select in the Actions Group as shown i n the image given below.
Step 4: Click on Entire PivotTable. The entire PivotTable will be selected.
Step 5: Press the Delete Key.
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If the PivotTable is on a separate Worksheet, you can delete the PivotTable by

deleting the entire Worksheet also. To do this, follow the steps given below.
Step 1: Right-click on the Worksheet tab.

Step 2: Click on Delete.
You get a warning message, saying that you cannot Undo Delete and might lose
some data. Since, you are deleting only the PivotTable Sheet you can delete the
worksheet.
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Step 3: Click on Delete.
The PivotTable worksheet will be deleted .
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Using the Timeline
A PivotTable Timeline is a box that you can add to your PivotTable that lets you
filter by time, and zoom in on the period you want. This is a better option
compared to playing around with the filters to show the dates.
It is like a slicer you create to filter data, and once you create it, you can keep it with
your PivotTable. This makes it possible for you to change the time period
dynamically.
Ribbon, with ANALYZE option.
Step 2: Click ANALYZE.
Step 3: Click on Insert Timeline in the Filter group. An Insert Timelines Dialog Box
appears.
Step 4: In the Insert Timelines dialog box, click on the boxes of the date fields you
want.
Step 5: Click OK.
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The timeline for your PivotTable is in place.
Use a Timeline to Filter by Time Period
Now, you can filter the PivotTable using the timeline by a time period in one of
four time levels; Years, Quarters, Months or Days.
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Step 1: Click the small arrow next to the time level-Months. The four time levels will
be
displayed.
Step 2: Click on Quarters. The Timeline filter changes to Quarters.
Step 3: Click on Q1 2015. The Timespan Control is highlighted. The PivotTable

Data is filtered to Q1 2015.
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Step 4: Drag the Timespan handle to include Q2 2015. The PivotTable Data is
filtered to include Q1, Q2 2015.
At any point of time, to clear timeline, click on the Clear Filter button.
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The t imeline is cleared as shown in the image given below.
Create a Standalone PivotChart
You can create a PivotChart without creating a PivotTable first. You can even create
a PivotChart that is recommended for your data. Excel will then create a coupled
PivotTable automatically.
Step 1: Click anywhere on the Data Table.
Step 2: Click on the Insert tab.
Step 3: In the Charts Group, Click on Recommended Charts .
The Insert Chart Window appears.
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Step 4 : Click on the Recommended Charts tab. The charts with the PivotChart
icon in the top corner are PivotCharts.
Step 5 : Click on a PivotChart . A Preview appears on the Right side.
Step 6: Click OK once you find the PivotChart you want.
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Your standalone PivotChart for your Data is available to you.
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Topic: Power View
Power View is a feature of Microsoft Excel 2013 that enables interactive data
exploration, visualization, and presentation encouraging intuitive ad-hoc reporting.
Create a Power View Sheet
Make sure Power View add-in is enabled in Excel 2013.

Step 1: Click on the File menu and then Click on Options .
The Excel Options window appears.

Step 2: Click on Add-Ins.
Step 3: In the Manage box, click the drop-down arrow and select Excel Add-ins.
Step 4: All the available Add-ins will be displayed. If Power View Add-in is enabled,
it appears in Active Application Add-ins.
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If it does not appear, follow these steps:

Step 1: In the Excel Options Window, Click on Add-Ins.
Step 2: In the Manage box, click the drop-down arrow and select COM Add-ins
Step 3: Click on the Go button. A COM Add-Ins Dialog Box appears.
Step 4: Check the Power View Check Box.
Step 5: Click OK.
Now, you are ready to create the Power View sheet.

Step 1: Click on the Data Table.
Step 2: Click on Insert tab.
Step 3: Click on Power View in Reports Group.
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An Opening Power View window opens, showing the progress of Working on

opening Power View sheet.
The Power View sheet is created for you and added to your Workbook with the
Power View. On the Right-side of the Power View, you find the Power View Fields.
Under the Power View Fields you will find Areas.
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In the Ribbon, if you click on Design tab , you will find various Visualization opt ions .
Topic: Visualizations
You can quickly create a number of different data visualizations that suit your data
using Power View. The visualizations possible are Tables, Matrices, Cards, Tiles,
Maps, Charts such as Bar, Column, Scatter, Line, Pie and Bubble Charts, and sets
of multiple charts (charts with same axis).
Create Charts and other Visualizations
For every visualization you want to create, you start on a Power View sheet by
creating a table, which you then easily convert to other visualizations, to find one that
best illustrates your Data.
Step 1: Under the Power View Fields, select the fields you want to visualize.
Step 2: By default, the Table View will be displayed. As you move across the Table,
on the top-right corner, you find two symbols – Filters and Pop out.
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Step 3: Click on the Filters symbol. The filters will be displayed on the right side.
Filters has two tabs. View tab to filter all visualizations in this View and Table tab to
filter the specific values in this table only.
Visualization – Matrix
A Matrix is made up of rows and columns like a Table. However, a Matrix has the
following capabilities that a Table does not have:
• Display data without repeating values.
• Display totals and subtotals by row and column.
• With a hierarchy, you can drill up/drill down.
Collapse and Expand the Display
Step 1: Click on the DESIGN tab.

Step 2: Click on Table in the Switch Visualization Group.
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Step 3: Click on Matrix.
The Matrix Visualization appears.
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Visualization – Card
You can convert a Table to a series of Cards that display the data from each row in
the table laid out in a Card format, like an index Card.
Step 1: Click on the DESIGN tab.
Step 2: Click on Table in the Switch Visualization Group.
Step 3: Click on Card.
The Card Visualization appears.
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Visualization – Charts
In Power View, you have a number of Chart options: Pie, Column, Bar, Line,
Scatter, and Bubble. You can use several design options in a chart such as showing
and hiding labels, legends, and titles.
Charts are interactive. If you click on a Value in one Chart:
• the Value in that chart is highlighted.
• All the Tables, Matrices, and Tiles in the report are filtered to that Value.
• That Value in all the other Charts in the report is highlighted.
The charts are interactive in a presentation setting also.
Step 1: Create a Table Visualization from Medals data.

You can use Line, Bar and Column Charts for comparing data points in one or more
data series. In these Charts, the x-axis displays one field and the y-axis displays
another, making it easy to see the relationship between the two values for all the
items in the Chart.
Line Charts distribute category data evenly along a horizontal (category) axis, and all
numerical value data along a vertical (value) axis.
Step 2: Create a Table Visualization for two Columns, NOC_CountryRegion and

Count of Medal.
Step 3: Create the same Table Visualization below.
Step 4: Click on the Table Visualization below.

Step 5: Click on Other Chart in the Switch Visualization group.
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Step 6: Click on Line.
The Table Visualization converts into Line Chart Visualization.
In a Bar Chart, categories are organized along the vertical axis and values along the
horizontal axis. In Power View, there are three subtypes of the Bar Chart: Stacked,
100% stacked, and Clustered.
Step 7: Click on the Line Chart Visualization.
Step 8: Click on Bar Chart in the Switch Visualization Group.
Step 9: Click on the Stacked Bar option.
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The Line Chart Visualization converts into Stacked Bar Chart Visualization.
Step 10: In the Power View Fields, in the Medals Table, select the Field Gender
also.
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Step 11: Click on one of the bars. That portion of the bar is highlighted. Only the row
containing the Data specific to the selected bar is displayed in the table above.
You can use the column charts for showing data changes over a period of time or for
illustrating comparison among different items. In a Column Chart, the categories are
along the horizontal axis and values are along the vertical axis.
In Power View, there are three Column Chart subtypes: Stacked, 100% stacked,
and Clustered.
Step 12: Click on the Stacked Bar Chart Visualization.
Step 13: Click on Column Chart in the Switch Visualization group.
Step 14: Click on Stacked Column.
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The Stacked Bar Chart Visualization converts into Stacked Column Chart
Visualization.
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Topic: Workbook Analysis
Workbook Analysis command creates an interactive report showing detailed

information about the Workbook and its Structure, Formulas, Cells, Ranges, and
Warnings.
Step 1: Click on the Inquire tab on the ribbon.
Step 2: Click on Workbook Analysis in the Report group.
The Report will be displayed after the Workbook Analysis is completed.
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The Report has six categories:
• Summary: General information about the structure and content of the

Workbook.
• Workbook (with subcategories): General Workbook Statistics.
• Formulas (with subcategories): Specific information about formulas in the

Workbook.
• Cells (with subcategories): Specific information about the cells in the

Workbook.
• Ranges (with subcategories): Specific information about the ranges in the

Workbook.
• Warnings: Several types of warnings about the Workbook structure and

content.
Selecting a Category gives you more information about that Category.

Step 3: Click on the Formulas category. Sub-Categories of the formulas will be
displayed.
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For example,
• All formulas are 224 in number.
• With numeric values are 224 in number.
Step 4: Click on a Sub-Category. For example, click "With numeric values".
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Step 5: Click on the Excel Export button.
The Save As Dialog Box opens.
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Step 7: Click onthe Load Export File
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Step 6: Save the Report as an Excel Workbook. A Load Export File button appears
next
to Excel Export button.
Diagrams
In the Diagram group, under the INQUIRE tab, three types of diagrams are
available.
• Workbook Relationship
• Worksheet Relationship
• Cell Relationship
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They are interactive diagrams created by links. The links show the dependencies
between the nodes in the diagram. You can drag the links or nodes to arrange them
and align them to view whatever you are looking for.
Workbook Relationship
You can use the Workbook Relationship diagram to create an interactive, graphical
map of Workbook dependencies created by connections (links) between files.
The types of links in the diagram can include other Workbooks, Access databases,
text files, HTML pages, SQL Server databases, and other data sources.
Step 1: Click on the INQUIRE tab on the ribbon.
Step 2: Click on Workbook Relationship in the Diagram group.
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The Workbook Relationship Diagram appears, showing its links with different Data
Worksheet Relationship
You can use Worksheet Relationship Diagram to create an interactive, graphical

map of connections (links) between Worksheets in the same Workbook and /or
Worksheets in other Workbooks.
Step 2: Click on Worksheet Relationship in the Diagram Group.
Sources .
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Worksheets in the same Workbook and in other Workbook s .
The Worksheet Relationship Diagram appears, showing the links between the
Cell Relationship
You can use the Cell Relationship Diagram to get a detailed, interactive diagram of
all links from a selected cell to cells in other worksheets or even other workbooks.
Step 2: Click on Cell Relationship in the Diagram group.
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Step 3: Select the options.

Step 4: Click OK.
The Cell Relationship Diagram appears, showing links between the Selected Cell
and the Cells in the same Worksheet, same Workbook and in other Workbooks,
based on the options you have chosen.
Step 5: Click on Zoom.
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You can view the nodes clearly.
Clean Excess Cell Formatting
When a Workbook loads slowly, or has become huge, it might have formatting
applied to rows or columns you are not aware of.
You can use the Clean Excess Cell Formatting command to remove the excess
formatting and greatly reduce the file size. This reduces file size and improves your
Excel's speed.
But, you may want to make a backup copy of your file before cleaning the excess
cell formatting, because there are certain cases where this process may increase
your file size, and there is no way to undo the change.
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Step 2: Click on Clean Excess Cell Formatting in the Miscellaneous Group.
The Clean Excess Cell Formatting Dialog Box appears.
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changes made .
Step 3: Choose All Sheets in the Apply to box. You will get a message about
saving the
Step 4: Click OK.
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Topic: Excel File Formats
To share a part of your worksheet on the web, you can simply embed it on your web
page. Other people can then work with the data in Excel Online or open the
embedded data in Excel.
Share an Excel worksheet in an online meeting

You can present your Workbook online if you have the Lync installed.
Step 1: Close all the Workbooks that you do not want to share and keep only the
Workbook you want to share Open.
Step 2: Click on the File menu.
Step 3: Click on the option-Share.
Step 4: Click on Present Online.
Step 5: Under the option- Present Online, click Present.
Step 6: In the Share Workbook Window, pick a scheduled meeting or click Start a
new Lync meeting, and then click OK.
Step 7: To stop sharing, click Stop Sharing at the top of the screen. You can
present your Workbook online if you have a Skype Account also. Microsoft is
introducing Skype for Business.
Save a Workbook in another File Format
When you save an Excel 2013 Workbook, by default it saves in the .xlsx format.
Excel 2013 supports saving in other formats, but whenever you save a workbook in
another file format, some of its formatting, data, and features might not be saved.
File Formats (File Types) that are supported in Excel 2013:
• Excel File
Formats
• Text File Formats

Other File
Formats
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Excel File Formats
Format Extension Description
Excel .xlsx The default XML-based file format for Excel 2007-
Workbook 2013. Cannot store Microsoft Visual Basic for
Applications (VBA) macro code or Microsoft Office
Excel 4.0 macro sheets (.xlm).
Strict Open .xlsx An ISO strict version of the Excel Workbook file format
XML (.xlsx).
Spreadsheet
Excel .xlsm The XML-based and macro-enabled file format for
Workbook Excel 2007-2013. Stores VBA macro code or Excel
(code) 4.0 macro sheets (.xlm).
Excel Binary .xlsb The binary file format (BIFF12) for Excel 2007-2013.
Workbook
Template .xltx The default file format for an Excel template for Excel
2007-2013. Cannot store VBA macro code or Excel
4.0 macro sheets (.xlm).
Template .xltm The macro-enabled file format for an Excel template in
(code) Excel 2007-2013. Stores VBA macro code or Excel
4.0 macro sheets (.xlm).
Excel 97-
Excel
2003 .xls The Excel 97 - Excel 2003 Binary file format (BIFF8).
Workbook
Excel 97- .xlt The Excel 97 - Excel 2003 Binary file format (BIFF8)
Excel for an Excel template.
2003 Template
Microsoft Excel
5.0/95 .xls The Excel 5.0/95 Binary file format (BIFF5).
Workbook
XML
Spreadsheet .xml XML Spreadsheet 2003 file format (XMLSS).
2003
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XML Data .xml XML Data format.
Excel Add-In .xlam The XML-based and macro-enabled Add-In format for
Excel 2007-2013. An Add-In is a supplemental
program that is designed to run additional code.
Supports the use of VBA projects and Excel 4.0 macro
sheets (.xlm).
Excel 97-2003 .xla The Excel 97-2003 Add-In, a supplemental program
Add-In that is designed to run additional code. Supports the
use of VBA projects.
Excel 4.0 .xlw An Excel 4.0 file format that saves only worksheets,
Workbook chart sheets, and macro sheets. You can open a
workbook in this file format in Excel 2013, but you
cannot save an Excel file to this file format.
Text File Formats
If you save a workbook in any text format, all formatting is lost.

Formatted Text .prn Lotus space-delimited format. Saves only the active
(Spacedelimited) sheet.
Text .txt Saves a workbook as a tab-delimited text file for

(Tabdelimited) use on another Microsoft Windows operating
system, and ensures that tab characters, line
breaks, and other characters are interpreted
correctly. Saves only the active sheet.
Text .txt Saves a workbook as a tab-delimited text file for
(Macintosh) use on the Macintosh operating system, and
ensures that tab
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characters, line breaks, and other characters are

interpreted correctly. Saves only the active sheet.
Text (MS- .txt Saves a workbook as a tab-delimited text file for use
DOS) on the MS-DOS operating system, and ensures that
tab characters, line breaks, and other characters are
interpreted correctly. Saves only the active sheet.
Unicode Text .txt Saves a workbook as Unicode text, a character

encoding standard that was developed by the
Unicode Consortium.
CSV (comma .csv Saves a workbook as a comma-delimited text file for

delimited) use on another Windows operating system, and
ensures that tab characters, line breaks, and other
characters are interpreted correctly. Saves only the
active sheet.
CSV .csv Saves a workbook as a comma-delimited text file for
(Macintosh) use on the Macintosh operating system, and ensures
that tab characters, line breaks, and other characters
are interpreted correctly. Saves only the active
sheet.
CSV (MS- .csv Saves a workbook as a comma-delimited text file for
DOS) use on the MS-DOS operating system, and ensures
that tab characters, line breaks, and other characters
are interpreted correctly. Saves only the active sheet.
DIF .dif Data Interchange Format. Saves only the active

sheet.
SYLK .slk Symbolic Link Format. Saves only the active sheet.
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Other File Formats
DBF 3, DBF 4 .dbf dBase III and IV. You can open these files formats in
Excel, but you cannot save an Excel file to dBase
format.
OpenDocument .ods OpenDocument Spreadsheet. You can save Excel
Spreadsheet 2010 files so they can be opened in spreadsheet
applications that use the OpenDocument
Spreadsheet format, such as Google Docs and
OpenOffice.org Calc. You can also open
spreadsheets in the .ods format in Excel 2010.
Formatting might be lost when saving and opening
.ods files.
PDF .pdf Portable Document Format (PDF). This file format

preserves document formatting and enables file
sharing. When the PDF format file is viewed online or
printed, it retains the format that you intended. Data
in the file cannot be easily changed. The PDF format
is also useful for documents that will be reproduced
by using commercial printing methods.
XPS Document .xps XML Paper Specification (XPS). This file format
preserves document formatting and enables file
sharing. When the XPS file is viewed online or
printed, it retains exactly the format that you
intended, and the data in the file cannot be easily
changed.
Step 1: Select the File menu.
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Step 2: Click on the option Save As. You get a choice of places to save the
Workbook, both on local devices (e.g. Computer) and internet (e.g. OneDrive).
Step 3: Click on Computer .
The Save As Dialog box opens.
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Step 4: Click on Save As type . The file formats will be listed.
The file formats displayed depend on the type of active Worksheet in your Workbook
(Data Worksheet, Chart Worksheet, or other type of Worksheet).
Step 5: Click on the File Format you want.
File Formats that Use the Clipboard
You can use the Clipboard to copy data to the clipboard in few File Formats, which
you can paste into Excel using the command Paste or Paste Special.
Format Extension Clipboard Type Identifiers
Picture .wmf or Pictures in Windows Metafile Format (WMF) or

.emf Windows Enhanced Metafile Format (EMF).
NOTE: If you copy a Windows metafile picture

from another program, Excel pastes the picture as
an enhanced metafile.
Bitmap .bmp Pictures stored in Bitmap format (BMP).
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Microsoft Excel .xls Binary file formats for Excel versions 5.0/95
file formats (BIFF5), Excel 97-2003 (BIFF8), and Excel 2013
(BIFF12).
SYLK .slk Symbolic Link Format.
DIF .dif Data Interchange Format.
Text .txt Tab-separated text format.

(tabdelimited)
CSV (Comma- .csv Comma-separated values format.

delimited)
Formatted text .rtf Rich Text Format (RTF). Only from Excel.
(Space-delimited)
Embedded object .gif, .jpg, Microsoft Excel objects, objects from properly
.doc, .xls, registered programs that support OLE 2.0
or .bmp (OwnerLink), and Picture or another presentation
format.
Linked object .gif, .jpg, OwnerLink, ObjectLink, Link, Picture, or other

.doc, .xls, format.
or .bmp
Office drawing .emf Office drawing object format or Picture (Windows

object enhanced metafile format, EMF).
Text .txt Display Text, OEM Text.
Single File Web .mht, Single File Web Page (MHT or MHTML). This file
Page .mhtml format integrates inline graphics, applets, linked
documents, and other supporting items referenced
in the document.
Web Page .htm, .html Hypertext Markup Language (HTML).
NOTE: When you copy text from another program,

Excel pastes the text in HTML format, regardless
of the format of the original text.
148
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Telefax: (084) 655-9591, Local 116
File Formats not Supported in Excel 2013
Excel 2013 does not support the following File Formats anymore and you cannot
open or save files in these File Formats.
Excel Chart .xlc Excel 2.0, 3.0, and 2.x file formats
WK1, FMT, WK2, .wk1, .wk2, Lotus 1-2-3 file formats (all versions)
WK3, FM3, WK4 .wk3, .wk4,
.wks
Microsoft Works .wks Microsoft Works file format (all versions)
DBF 2 .dbf DBASE II file format
WQ1 .wq1 Quattro Pro for MS-DOS file format
WB1, WB3 .wb1, .wb3 Quattro Pro 5.0 and 7.0 for Windows.
If you have to work with your Workbook data in a program that is not supported
anymore, try the following:
• Search the web for a company that makes File Format Converters for File
Formats that are not supported by Excel 2013.
Save your Workbook to another File Format that can be opened in the other
program. For example, save to an XML spreadsheet or text File Format that the
other program might support as well.
Self-help
lesson:
https://www.excel-easy.com/data-analysis/tables.html
149
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Let’s Check
1. What is the intersection of a column and a row on a worksheet called?
a. Column c. Value
b. Address d. Cell
2. What type of charts is useful for comparing values over categories?

a. Pie chart c. Column chart
b. Line chart d. Dot graph
3. Which function in Excel tells how many numeric entries are there?
a. NUM c. COUNT
b. SUM d. CHKNUM
4. Data can be arranged in ascending or descending order by using

a. Sort command from Table menu
b. Sort command from Data menu
c. Sort command from Tools menu
d. None of these
5. When formatted number does not fit within a cell, it displays

a. #######
b. #Div/0
c. #Div/@
d. None of these
6. Which keyboard shortcut opens the Go To dialog box?

a. Ctrl + B
b. Ctrl + Shift + B
c. F2
d. F5
7. When you create two or four separate windows containing part of the
spreadsheet that can be viewed, you have created
a. sections
b. panes
c. views
d. subsheets
8. The process of identifying specific rows and columns so that certain columns
and rows are always visible on the screen is called
a. freezing
b. locking
c. selecting
d. fixing
9. The accounting style shows negative numbers in

a. Bold
b. Brackets
c. Parenthesis
150
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Telefax: (084) 655-9591, Local 116
d. Quotes
10. To move to the previous worksheet press

a. Ctrl+PgUp
b. Ctrl+PgDn
c. Shift+Tab
d. Ctrl+Tab
Let’s Analyze
Please see schoology for all excel exercises covering this topic.
In a Nutshell
Activity 1. Based from the above discussion and the learning exercises that you have
done, please feel free to write what you have learned as well as how would you able to
demonstrate your newly found excel skills into practice.
1.
___________________________________________________________________
___________________________________________________________________
__________________________________________________________
2. ________________________________________________________________
________________________________________________________________
________________________________________________________________
3.
___________________________________________________________________
___________________________________________________________________
__________________________________________________________
4.
___________________________________________________________________
___________________________________________________________________
__________________________________________________________
5.
___________________________________________________________________
___________________________________________________________________
__________________________________________________________
6.
___________________________________________________________________
___________________________________________________________________
__________________________________________________________
151
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7.
___________________________________________________________________
___________________________________________________________________
__________________________________________________________
8.
___________________________________________________________________
___________________________________________________________________
__________________________________________________________
9.
___________________________________________________________________
___________________________________________________________________
__________________________________________________________
10.
___________________________________________________________________
___________________________________________________________________
__________________________________________________________
Course Schedules
Activities Date Where to Submit

Big Picture A: Let’s Check Activities June 17, 2020 Schoology
Big Picture B: Let’s Check Activities June 20, 2020 Schoology
Online Code of Conduct
1) All teachers/Course Facilitators and students are expected to abide by an

honor code of conduct, and thus everyone and all are exhorted to exercise self-
management and self-regulation.
2) Faculty members are guided by utmost professional conduct as learning

facilitators in holding OBD and DED conduct. Any breach and violation shall be
dealt with properly under existing guidelines, specifically on social media
conduct (OPM 21.15) and personnel discipline (OPM 21.11).
152
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3) All students are likewise guided by professional conduct as learners in

attending OBD or DED courses. Any breach and violation shall be dealt with
properly under existing guidelines, specifically in Section 7 (Student Discipline)
in the Student Handbook.
4) Professional conduct refers to the embodiment and exercise of the University’s

Core Values, specifically in the adherence to intellectual honesty and integrity;
academic excellence by giving due diligence in virtual class participation in all
lectures and activities, as well as fidelity in doing and submitting performance
tasks and assignments; personal discipline in complying with all deadlines; and
observance of data privacy.
5) Plagiarism is a serious intellectual crime and shall be dealt with accordingly.

The University shall institute monitoring mechanisms online to detect and
penalize plagiarism.
6) All borrowed materials uploaded by the teachers/Course Facilitators shall be

properly acknowledged and cited; the teachers/Course Facilitators shall be
professionally and personally responsible for all the materials uploaded in the
online classes or published in SIM/SDL manuals.
7) Teachers/Course Facilitators shall devote time to handle OBD or DED courses

and shall honestly exercise due assessment of student performance.
8) Teachers/Course Facilitators shall never engage in quarrels with students

online. While contentions intellectual discussions are allowed, the
teachers/Course Facilitators shall take the higher ground in facilitating and
moderating these discussions. Foul, lewd, vulgar and discriminatory languages
are absolutely prohibited.
9) Students shall independently and honestly take examinations and do

assignments, unless collaboration is clearly required or permitted. Students
shall not resort to dishonesty to improve the result of their assessments (e.g.
examinations, assignments).
10) Students shall not allow anyone else to access their personal LMS account.
Students shall not post or share their answers, assignment or examinations to
others to further academic fraudulence online.
11) By handling OBD or DED courses, teachers/Course Facilitators agree and

abide by all the provisions of the Online Code of Conduct, as well as all the
requirements and protocols in handling online courses.
12) By enrolling in OBD or DED courses, students agree and abide by all the
provisions of the Online Code of Conduct, as well as all the requirements and
protocols in handling online courses.
13)
153
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Monitoring of OBD and DED

(1) The Deans, Asst. Deans, Discipline Chairs and Program Heads shall be
responsible in monitoring the conduct of their respective OBD classes through
the Blackboard LMS. The LMS monitoring protocols shall be followed, i.e.
monitoring of the conduct of Teacher Activities (Views and Posts) with generated
utilization graphs and data. Individual faculty PDF utilization reports shall be
generated and consolidated by program and by college.
(2) The Academic Affairs and Academic Planning & Services shall monitor the
conduct of LMS sessions. The Academic Vice Presidents and the Deans shall
collaborate to conduct virtual CETA by randomly joining LMS classes to check
and review online the status and interaction of the faculty and the students.
(3) For DED, the Deans and Program Heads shall come up with monitoring
instruments, taking into consideration how the programs go about the conduct of
DED classes. Consolidated reports shall be submitted to Academic Affairs for
endorsement to the Chief Operating Officer.
Course prepared by:
MICHAEL JOHN ODE, CPA

Name of Course Facilitator/Faculty
Course reviewed by:
MARY CRIS L. LUZADA, CPA, MSA

Program Head – Accountancy
Approved by:
GINA FE G. ISRAEL, EdD

Name of Dean
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Department of Accounting Education

Mabini Street, Tagum City

Department of Accounting Education

Physically Distanced but Academically Engaged

Self-Instructional Manual (SIM) for Self-Directed Learning (SDL)

Course/Subject: COMED 411 – Accounting Information System

Name of Teacher: Michael John C. Ode, CPA

THIS SIM/SDL MANUAL IS A DRAFT VERSION ONLY; NOT FOR

Course Outline: COMED 411 – ACCOUNTING INFORMATION

Course Coordination: Michael John C. Ode, CPA

Areas of Concern Details

The expected number of hours will be 54 including

Submission of assessment tasks shall be on the

If the assessment task is done in real time through

Since this course requires assessment task which

Please note that academic dishonesty such as

Assignments/Assessments the designated time on the due date, without an

However, if the late submission of assessment

Assessment tasks will be returned to you one (1)

You should request in writing addressed to the

You should request in writing addressed to the

You shall be evaluated based on the following:

Assessment methods Weights

Submission of the final grades shall follow the

The course coordinator shall create Group Chat in

You can also meet the course coordinator in

Contact Details of the Dean Dr. Gina Fe G. Israel, EdD

Contact Details of the For Accountancy:

For Accounting Technology:

Maria Teresa A. Ozoa, CPA, MBA

Well Being Welfare Support Rochen D. Yntig, RGC

Alfred Joshua M. Navarro

Course Information – see/download course syllabus posted in

the accounting battle on a digital and modernized business

Big Picture in Focus: ULOa. Explain the foundation of Accounting

Big Picture in Focus: ULOa. Explain the foundation of Accounting Information

What is an Accounting Information System (AIS)?

An accounting information system (AIS) involves the collection, storage, and

 An accounting information system (AIS) is used by companies to collect,

Understanding Accounting Information Systems (AIS)

An accounting information system is a way of tracking all accounting and business

a. Salespeople enter the customer orders into the AIS.

With a well-designed AIS, everyone within an organization can access

For example, consultants might use the information in an AIS to

With a well-designed AIS, everyone within an organization can access

For example, consultants might use the information in an AIS to

2. Procedures and Instructions - The procedure and instructions of an AIS are

-Sales analysis reports

4. AIS Software - A The software component of an AIS is the computer

AIS software programs can be customized to meet the unique needs of

For publicly-traded companies, no matter what software program and

5. IT Infrastructure - Information technology infrastructure is just a fancy name

In addition to cost, factors to consider in selecting hardware include speed,

Perhaps most importantly, the hardware selected for an AIS must be

An AIS must have internal controls to protect against unauthorized computer

-Social Security numbers

A well-designed AIS allows a business to run smoothly on a day-to-day basis