ACC 324 Wk1to3

UNIVERSITY OF MINDANAO
College of Accounting Education
Program: BSA, BSIA, BSMA, BSAIS
Physically Distanced but Academically Engaged
Self-Instructional Manual (SIM) for

Self-Directed Learning (SDL)
Course/Subject: ACC 324 – Statistical Analysis wit Computer

Application
Name of Teacher: _________________

Name of Author: William T. Sucuahi
THIS SIM/SDL MANUAL IS A DRAFT VERSION ONLY; NOT

FOR REPRODUCTION AND DISTRIBUTION OUTSIDE OF
ITS INTENDED USE. THIS IS INTENDED ONLY FOR THE
USE OF THE STUDENTS WHO ARE OFFICIALLY
ENROLLED IN THE COURSE/SUBJECT. EXPECT
REVISIONS OF THE MANUAL.
THIS IS NOT FOR COMMERCIAL USE.

3F, Business & Engineering Building
Matina, Davao City
Phone No.: (082)305-0645 Local 137
TABLE OF CONTENTS
Page
No.
Course Outline 1
Course Outline Policy 1
Course Information 5
Big Picture: Unit Learning Outcomes week 1 to 3 6

Big Picture in Focus: Unit Learning Outcome a 6
Metalanguage 6
Essential Knowledge 7
Self-Help 9
Let’s Check 10
Let’s Analyze 11
In A Nutshell 11
QA List 13
Keywords Index 13
Big Picture in Focus: Unit Learning Outcome b 14

Metalanguage 14
Self-Help 16
Let’s Check 17
Let’s Analyze 18
In A Nutshell 18
QA List 20
Keywords Index 20
Big Picture in Focus: Unit Learning Outcome c 21

Metalanguage 21
Self-Help 28
Let’s Check 28
Let’s Analyze 29
In A Nutshell 30
QA List 31
Keywords Index 31
Big Picture in Focus: Unit Learning Outcome d 32

Metalanguage 32
Self-Help 37
Let’s Check 38
Let’s Analyze 38
In A Nutshell 39
QA List 40
Keywords Index 40
Matina, Davao City
Phone No.: (082)305-0645 Local 137
Big Picture in Focus: Unit Learning Outcome e 40

Metalanguage 40
Self-Help 44
Let’s Check 45
Let’s Analyze 46
In A Nutshell 48
QA List 48
Keywords Index 48
Big Picture in Focus: Unit Learning Outcome f 48

Metalanguage 48
Self-Help 53
Let’s Check 53
Let’s Analyze 54
In A Nutshell 55
QA List 56
Keywords Index 57
Online Code of Conduct 186

Matina, Davao City
Phone No.: (082)305-0645 Local 137
Course Outline : ACC 324/L – Statistical Analysis with Computer Application
Course Coordinator: William T. Sucuahi, CPA, MSA

Email: sucuahi_william@umindanao.edu.ph
Student Consultation: By text or call
Mobile: 0951-795-0936
Phone: (082) 2273166 or 3050647 loc. 102
Effectivity Date: June 2020
Mode of Delivery: Blended (On-Line with face to face or virtual sessions)
Time Frame: 54 Hours
Student Workload: Expected Self-Directed Learning
Requisites: None
Credit: 3
Attendance Requirements: A minimum of 95% attendance is required at all
scheduled Virtual or face to face sessions.
Course Outline Policy
Areas of Concern Details

Contact and Non-contact Hours This 3-unit course self-instructional manual is designed
for blended learning mode of instructional delivery with
scheduled face to face or virtual sessions. The expected
number of hours will be 54 including the face to face or
virtual sessions.
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Assessment Task Submission Submission of assessment tasks shall be on 3rd, 5th, 7th
and 9th week of the term. The assessment paper shall
be attached with a cover page indicating the title of the
assessment task (if the task is performance), the
name of the course coordinator, date of submission and
name of the student. The document should be emailed
to the course coordinator. It is also expected that you
already paid your tuition and other fees before the
submission of the assessment task.
If the assessment task is done in real time through the

features in the Blackboard Learning Management
System, the schedule shall be arranged ahead of time
by the course coordinator.
Turnitin Submission (if To ensure honesty and authenticity, all assessment

necessary) tasks are required to be submitted through 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 the
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, expulsion).
Penalties for Late The score for an assessment item submitted after the
Assignments/Assessments 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.
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Return of Assignments/ Assessment tasks will be returned to you two (2) weeks
Assessments after the submission. This will be returned by email or
via Blackboard portal.
For group assessment tasks, the course 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.
Assignment Resubmission 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 similarity index and other
reasonable grounds such as academic literacy
standards or other reasonable circumstances e.g.

illness, accidents financial constraints.
Re-marking of Assessment Papers You should request in writing addressed to the program
and Appeal coordinator 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 coordinator shall communicate with the
students on the approval and disapproval of the request.
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 the college.
Grading System The grading system is composed of lecture (40%) and

Laboratory (60%). This is anchored and modified based
on the syllabus.
Course discussions/exercises 40
1st formative assessment 10
2nd formative assessment 10
3rd formative assessment 10
Final Examination 30
LECTURE TOTAL 100
X .40
40%
All culled from on-campus/onsite sessions (TBA):
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Exercises 40
1st formative assessment 10
2nd formative assessment 10
3rd formative assessment 10
Final Examination 30
LABORATORY TOTAL 100
X .60
60%
Lecture plus Laboratory =100% Submission of the final

grades shall follow the usual University system and
procedures.
Preferred Referencing Style APA 6th Edition.
Student Communication You are required to create a umindanao email account

which is a requirement to access the BlackBoard portal.
Then, the course coordinator shall enroll the students to
have access to the materials and resources of the course.
All communication formats: chat, submission of
assessment tasks, requests etc. shall be through the
portal and other university recognized platforms.
You can also meet the course coordinator in person

through the scheduled face to face sessions to raise your
issues and concerns.
For students who have not created their student email,

please contact the course coordinator or program head.
Contact Details of the Dean Esterlina B. Gevera, CPA, MBA

Email: esterlina_gevera@umindanao.edu.ph
Phone: 082-3050647 local 102
Contact Details of the Program Mary Grace Sombilon, CPA, MSA
Head Email:
sombilon_marygrace@umindanao.edu.ph
Phone: 082-3050647 local 102
Students 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.
Online Tutorial Registration You are required to enroll in a specific tutorial time for
this course via the mrooms.umin.edu.ph or
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meet.google.com. Please note that there is a deadline

for enrollment to the tutorial.
Help Desk Contact GSTC Head: Ronadora E. Deala

Ronadora_deala@umindanao.edu.ph
09212122846
GSTC Facilitator: Zerdszen P. Ranises

gstcmain@umindano.edu.ph
09058924090 tm/09504665431 tnt
Library Contact Brigida E. Bacani
09513766681
library@umindanao.edu.ph
Course Information – see/download course syllabus in the Black Board LMS
CC’s Voice: Hello prospective data analyst! Welcome to this course ACC 324L:
Statistical. This course introduces you the statistical concepts and their
application in your research paper. Throughout this course you will
learn how to summarize data, analyze them, and draw meaningful
inferences that lead to improved decisions. These better decisions they
make help you improve the running of a department or a company. You
will gain hands-on experience in the use of electronic spreadsheet
software for advanced business analysis
CO Before you will become a data analyst, you need to know the concepts of various
statistical tools, such as measurement of central tendency, variability,
normal distribution, hypothesis testing, correlation and regression. After
knowing the concepts, you need to have a hands-on preparation of
statistical results that includes both descriptive and inferential statistics
using a statistical software. Lastly, you need to know how to prepare
statistical analysis report from your data statistics.
Let us begin!
Big Picture
Week 1-3: Unit Learning Outcomes (ULO): At the end of the unit, you are expected
to
Theory
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a) Explain the concept of variables, data, measurement scales, and

data collection.
b) Discuss the different sampling method and survey error
c) Explain the concepts of central tendencies and variation.
d) Explain the covariance and coefficient of correlation
Laboratory
e) Compute mean, median, mode, standard deviation, and coefficient
of variation for population and sample.
f) Compute the covariance and coefficient of correlation
Big Picture in Focus: ULOa. Explain the concept of variables, data,

measurement scales, and data collection (Theory).
Metalanguage
Learning about statistics begins with learning the basic terminologies of

statistics. With this vocabulary, you may understand how statistics can help you make
decisions with the data you have analyzed. Businesses regularly use statistics to
summarize and draw conclusions from data, to make reliable forecasts, and to
improve business processes.
a. Data are the different values associated with a variable. Examples of
data are the respondent age, gender, educational background, and
market preference.
b. Data set is a set of measurements obtained on some variables. They
could be either nominal, ordinal, ratio, and interval, which will be
thoroughly discussed in the essential knowledge.
c. Parameter measures the characteristic of a population.
d. A statistic measures the characteristic of a sample.
e. The population composed of the set of all measurements in which the
investigator is interested. The population is also called the universe.
f. The sample is a subset of measurements selected from the population.
Essential Knowledge
You need to know basic statistics because you are always dealing with
quantitative data. This data can be used for decisions if they are correctly processed
and analyzed. Read and study the following concepts to understand ULOa. However,
you are not limited to the discussion here. You need to read further the ebook provided
in the BlackBoard LMS.
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1. Variables- These are the characteristics of items or individuals. There are two
types of variables:
a. Qualitative variable or categorical variables have values that can only
be placed into categories such as yes and no and levels.
b. Ex. “Do you study” (yes or no) and the level of study habits (always,
often, sometimes, never) are examples of categorical variables.
c. Quantitative variables or numerical variables represent the quantity
value. These variables are identified as discrete or continuous variables.
d. Discrete variables arise from counting process and have numerical
values. “The number of premium cable channels subscribed to” is an
example of a discrete numerical variable because the response is one
of a finite number of integers. You subscribe to zero, one, two, or more
channels. “The number of items purchased” is also a discrete numerical
variable because you are counting the number of items purchased.
e. Continuous variables are generated from numerical responses arises
of a measuring process. One example of these variables is the time you
wait for teller service at a bank is an example of a continuous numerical
variable because the response takes on any value within an interval or
continuum, depending on the precision of the measuring instrument.
2. Data- There are millions of numerical data that are gathered in businesses
every day. For example, the quantity of items produces, the locations of outlets,
shipment details, and the ranking scales of the sales representatives. These
data should not be analyzed in the same way because the numbers are
different. Thys, it is essential for business researcher needs to know the level
of data measurement represented by the numbers being analyzed.
3. Measurement scales
a. Nominal Scale. In this measurement, numbers are used simply for
labeling, classification, or categorization. For example, The data set
consists of educational attainment. We may designate elementary as 1,
highschool as 2, and College as 3. The numbers 1, 2, and 3 are
categories of the educational attainment of respondents. This nominal
scale of measurement can only be used for qualitative data, not for
quantitative data.
b. Ordinal Scale. It is a measurement according to order, either relative
size or quality. Example: A consumer may rank four products as 1, 2, 3,
and 4, where 4 is the best, and 1 is the worst. In this scale of
measurement, we do not know how much better one product is than
others, only that it is better.
c. Interval Scale. In the interval scale of measurement, the value of zero
is assigned arbitrarily, and therefore we cannot take ratios of two
measurements. But we can take ratios of intervals. A good example is
how we measure the time of day, which is on an interval scale. We
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cannot say 12:00 am twice as long as 6:00 am. But we can tell that there
is 10 hours interval between 0:00 am (midnight), and 10 am. It does not
mean that 0:00 am absence of time. Another example is temperature.
When we say 0°F, we do not mean zero heat. In other around, the temp
of 100 °F is not twice as hot as 50°F.
d. Ratio Scale. In general, the interval between the two interval scale
measurements will be on the ratio scale. It is the highest level of data
since it contains interval scale properties with the inclusion of the
absoluteness of zero. Money, for example, is measured on a ratio scale.
Other examples of the ratio scale are measurements of weight, volume,
area, or length.
4. Data collection- Data is collected through various methods. Sometimes data
set consists of the entire population.
Sampling from the population is often done randomly. It means that every
possible sample of an element has an equal chance of being selected. A sample
selected in this way is called a simple random sample, or just a random sample. A
random sample allows an opportunity to determine its elements.
5. Statistical methods use to summarize business data by concluding, making
reliable forecasts about business activities, and improving business processes
are the following:
a. Descriptive statistics are the methods used that help collects,
summarize, present, and analyze a set of data.
b. Inferential statistics are the methods used in collecting data from a
small group to conclude a larger group. Two major types of inferential
statistics: parametric statistics and nonparametric statistics.
i. Parametric statistics need interval or ratio data and certain
assumptions about the distribution of data while,
ii. Nonparametric statistics used the nominal or ordinal level of
data.
6. It is crucial to know the differentiation between parameter and statistic,

especially if we are using inferential statistics. A business researcher wants
typically to estimate the mean of population or conduct parameter tests.
However, this is impossible and not feasible because taking a census of the
entire population requires a significant amount of time and money. A reason
why a business researcher randomly selects a sample of the population and
calculate a statistic on the sample. They infer by estimating the value of the
parameter. The basis for inferential statistics, then, is the ability to make
decisions about parameters without having to complete a census of the
population.
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7. Inferences about parameters are made under uncertainty. Nevertheless, the

statistician is uncertain whether the estimates or inferences from samples are
correct unless parameters are computed directly from the population. To
estimate the level of confidence in the result of the process, statisticians use
probability statements.
Self-Help: You can also refer to the sources below to help you
further understand the lesson:
*Berenson, M., Levine, D., Szabat, K. A., Obrien, M., Jayne, N., & Watson, J. (2019).
Basic business statistics: Concepts and applications. Pearson higher education
AU.
*Lind, D., Marchal, W., & Wathen, S. (2019). Basic statistics for business and
economics. Mc-Graw Hill.
Let’s Check
After learning the metalanguage and essential knowledge as well as the
powerpoint presentation in the BlackBoard LMS, I need to evaluate your learnings by
answering the following:
Activity 1. Describe the variables implicit in these 11 items as quantitative or

qualitative and describe the scales of measurement.
A survey by an electric company contains questions on the following:

Variable Scale
1. Age of household head. _________ _______
2. Sex of household head. _________ _______
3. Number of people in household. _________ _______
4. Use of electric heating (yes or no). _________ _______
5. Number of large appliances used daily. _________ _______
6. Thermostat setting in winter. _________ _______
7. Average number of hours heating is on. _________ _______
8. Average number of heating days. _________ _______
9. Household income. _________ _______
10. Average monthly electric bill. _________ _______
Let’s Analyze
Let us then check your understanding of whether you have learned the
concept of variables, data, measurement scales, and data collection by filling up the
requirements of this activity.
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Activity 1. Three professors of the University of Mindanao compared two different

approaches to teaching courses in the school of accountancy. At the time of your
study, there were 4,000 students in the business school, and 100 students were
involved in the study. Demographic data collected on these 100 students included
class (freshman, sophomore, junior, senior), age, gender, and course.
1. Describe the population of interest.
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
2. Describe the sample that was collected.
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
3.Please indicate which the four demographic variables mentioned are categorical or
numerical.
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
4.Indicate also the measurement scale of each four demographic variables
mentioned.
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
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In a Nutshell
Statistics is a decision-making tool that is important in business. After studying

the concepts and terminologies of ULOa, you would synthesize your learnings about
variables, measurement scales, and data measurement, which is the basic concepts
of statistics. The first two are done for you.
1. You need to determine the measurement scales of your data to analyze them
through statistics properly.
2. The type of statistical analysis also depends on what data measurement you
are gathering.
Your turn
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. ________________________________________________________________
________________________________________________________________
________________________________________________________________
9. ________________________________________________________________
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10. ________________________________________________________________
________________________________________________________________
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Q&A LIST. Do you have any questions or clarifications?

Questions/Issues Answers
1.
2.
3.
4.
5.
Keywords Index
• Continuous • Measurement scale • Qualitative
• Data • Nominal • Ratio
• Data collection • Nonparametric • Sample
• Data set statistics • Sampling
• Descriptive statistics • Numerical • Statistic
• Discrete • Ordinal • Statistical methods
• Inferential statistics • Parameter • Variables
• Interval • Population
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Big Picture in Focus: ULOb (Theory). Discuss the different

sampling method and survey error (Theory)
Metalanguage
After determining what data you want to analyze, your measurement scale, and
your statistical method, you need to understand the different sampling methods in
collecting your data and survey error. Thus, it is necessary to read the following
terminologies as you go over with the discussion proper.
1. Frame- It is a term used in when you want to filter your population. Frames
are data sources such as population lists, directories, or maps. Samples are
drawn from frames. Like for example, the Certified Public Accountant in
Davao Region, the top 30 stocks list.
2. Sampling- a method of collecting a sample from the frame or population.
3. Random sampling- every unit of the population has the same probability of
being selected into the sample.
4. Nonrandom sampling- not every unit of the population has the same
probability of being selected into the sample.
Essential Knowledge
A sampling of data is widely used in business as a tool for gathering useful
information about a population. Data are collected from samples, and conclusions are
drawn about the population as part of the inferential statistics process. Sampling is
less time-consuming than selecting every item in the population. It is less costly than
selecting every item in the population, and analyzing a sample is less cumbersome
and more practical than examining the entire population.
1. Reasons for sampling- Taking a sample rather than conducting a census

has several advantages.
a. The sample can save money
b. The sample can save time
c. For a given resource, the sample can broaden the scope of the study.
d. Since the research process is sometimes discouraging, sampling can
save the product.
e. If getting the population is impossible, sampling is the only option.
2. Sampling Method- There are two types of sampling method used
a. Nonprobability sample
b. Probability sample
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A. Nonprobability sample- Here, you select the items or individuals

without knowing their probabilities of selection.
i. Convenience sampling- This method is convenient for the
researcher since the samples are easy. It is also inexpensive,
especially in data gathering. For example, if you are testing
inventory from your warehouse, it is convenient to get the stock
on top rather than getting the stock from the bottom. Most of the
time, participants in the sample select themselves. You will select
participants that are approachable and convenient on your part.
i. For many studies, only a judgment sample is available for
nonprobability technique. In a judgment sampling, the opinions of
the preselected experts are essential. However, you cannot
generalize the results of their opinion. In a probability sample,
you will select items based on known probabilities. It will give you
inferences about the population of interest—the four types of
probability samples most.
B. Probability Sample-
i. Simple random sampling is the most basic random technique.
It is the basis for other random sampling techniques. In a simple
random sample, every item of a population has the chance to be
selected. Besides, every sample of a fixed size has the same
selection as every other sample of that size.
ii. Stratified sampling is more efficient from simple random or
systematic sampling because you are confident that there is a
representation of items across the entire population.
3. Survey Error- Even when surveys use random probability sampling methods,
they are subject to potential errors. There are four types of survey errors:
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a. Coverage error- This error occurs if there are groups of items excluded
from the sampling frame, and they have no chance to be selected.
Coverage error results in a selection bias.
b. Nonresponse error- Nonresponse to sample surveys is one of the most
serious problems that occur in practical applications of sampling
methodology This arises from the failure to collect data on all items in
the sample and results in nonresponse bias. Follow-up is required for
nonresponses after a specific period because not everyone will respond
to your surveys as others will do.
c. Sampling error happens when there are variations or chance
differences from sample to sample.
d. Measurement error- Three sources of measurement error are
ambiguous wording of questions, the Hawthorne effect, and
respondent error.
i. The ambiguous wording of questions
ii. Sometimes, respondents like to please the interviewer and
answer in favor of the concepts of the interviewer. It is called the
Hawthorne effect. It can be minimized if there is proper
interviewer training.
iii. The respondent error occurs as a result of an overzealous or
under enthusiastic effort by the respondent. It can be minimized
by carefully scrutinizing the data and then recontacting those
individuals whose responses seem unusual and randomly chose
a small number of contacts to determine the reliability of the
responses.
*Berenson, M., Levine, D., Szabat, K. A., Obrien, M., Jayne, N., & Watson, J.
(2019). Basic business statistics: Concepts and applications. Pearson higher
education AU.
Let’s Check
After reading the concepts of ULOb, I need to evaluate your learnings about
its topic by answering the multiple-choice below:
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Activity 1. Multiple Choice

1. Marketing research can achieve 100% theoretical reliability using a ______.
a. panel
b. census
c. sample
2. Researchers define the ______ of interest for each study.
a. population
b. paradigm
c. person
3. Sampling is ______ a sample from a population.
a. including
b. adding
c. selecting
4. A sample frame is a useful tool to ______ a target population.
a. assess
b. approximate
c. assimilate
5. To ensure that units belong to a target population researcher, ______.
a. flip a coin
b. ask other experts
c. use screening
6. Non-probability sampling is based on ______ selection of target population
a. arbitrary
b. systematic
c. random
7. Snowball sampling could be useful when it is hard to identify ______.
a. participants (respondents)
b. target populations
c. sample frames
8. Stratified sampling helps achieve a reasonable level of ______.
a. precision
b. predictability
c. prestige
9. Many students use the ______ sampling technique.
a. quota
b. convenience
c. cluster
10. Sampling is considered a fundamental step of the ______ marketing research
process.
a. stratified
b. systematic
c. snowballing
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Let’s Analyze
I hope you have gained your confidence in determining the population, frame,
and sample. Now let us check your understanding of the different sampling method
and survey errors:
Activity 1. You need to develop a frame for the population of each of the
following research projects.
1. We measure the job satisfaction of all union employees in a company.
Frame: University of Mindanao employees.
Your answer: _________________________________________________

2. Conducting a retirement preparedness of selected professionals.
____________________________________________________________
3. Interviewing passengers of a major airline about its food service
____________________________________________________________
4. Studying the quality control programs of small and medium enterprise
_____________________________________________________________
5. Attempting to measure the corporate culture of cooperatives.
_____________________________________________________________
In a Nutshell
Sampling techniques are vital in data collection. It simplified your job by

selecting samples rather than getting the entire population. Here it would be best if
you summarized the essential lessons you have learned in the discussions and
activities.
1. Data are gathered from samples compiled and analyzed by the researcher to
be significant to intended users.
2. Sampling provides a justifiable means for gathering such useful decision-
making information that might be unattainable and unaffordable if using the
entire population.
Your turn.
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3. ______________________________________________________________
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______________________________________________________________
4. ______________________________________________________________
______________________________________________________________
______________________________________________________________
5. ______________________________________________________________
______________________________________________________________
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6. ______________________________________________________________
______________________________________________________________
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7. ______________________________________________________________
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8. ______________________________________________________________
______________________________________________________________
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9. ______________________________________________________________
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10. ______________________________________________________________
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1.
2.
3.
4.
5.
Keywords Index
• Convenience • Judgment • Nonresponse error

• Coverage error • Measurement error • Sampling error
• Frame • Nonprobability • Stratified sampling
sample
Big Picture in Focus: ULOc (Theory). Explain the concepts of

central tendencies and variation.
Metalanguage
After data collection and sampling methods, the data analyst needs to evaluate
the data gathered. For you to know the data analysis, you need to understand ULOc
terminologies. You also need to read the ebook given to you through the Blackboard
LMS for each detailed discussion.
1. The central tendency is a central or typical value for a probability distribution.
2. The variation is the scattering or dispersion of values away from a central
value.
3. The coefficient of variation (CV) is a ratio of the standard deviation to the
mean expressed in percentage.
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4. Outliers are the term used for extreme values.

5. The shape is the pattern of the distribution of values from the lowest value to
the highest value.
6. Symmetrical is a distribution of data in which the right half is a mirror image of
the left half.
7. Skewness is a term used when a distribution is asymmetrical or lacks
symmetry.
Essential Knowledge
To describe the set of data gathered, you must learn the concepts of central
tendencies and variations. You also need how to compute the central tendencies
methodology and apply them in Microsoft excel later.
1. Central Tendencies- Measures of central tendency yield information about
the center, or middle part of a group of numbers or data. However, id does not
focus on how far values are from the middle numbers. The following are the
measures of central tendency.
a. The median is the measure of the location or centrality of the

observations. You need to rank your data from smallest to largest and
look for the middle value. Half the values are smaller than or equal to the
median, and half the values are more substantial than or equal to the
median. This central tendency measure is not affected by outliers.
i. First step. Arrange the data set in order from smallest to highest.
ii. Second step. Count your data set. For an odd number, look for
the middle. It is the median.
iii. Third step. For even number, get the average. The median is the
average number.
Example: For the following data set.

15 11 14 17 3 21 22 16 19 16 5 7 7 19 9 20 4
You need to arrange the numbers in order.
3 4 5 7 7 9 11 14 15 16 16 17 19 19 20 21 22
Because the array contains 17 data set, the median is 15, the middle
number. If data 22 is eliminated from the data list, the array contains only 16
data.
3 4 5 7 7 9 11 14 15 16 16 17 19 19 20 21
Now, for even data set, you can get the median by averaging the two
middle values, 14 and 15. Thus the value is 14.5.
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You can also find the median by using the formula (n+1)/2 term in an
ordered data set. For example, if a data set contains 97 terms, the median is
the 49th term. That is, this formula is helpful when many terms must be
manipulated.
Take note that it is the nth term; thus, you need to count the nth term
starting from the smallest array of your data set.
b. The mode of the data set is the value that occurs most frequently. Like
the median and unlike the mean, extreme values do not affect the mode.
c. The mean of a set of data is their average. X-bar represents it. You can
get the mean by summing all the values of data or observation and
divided by the number of observations. It is the most common measure
in a central tendency in which all the values play an equal role.
i. Sample Mean- The sample mean is the sum of the values in a
sample divided by the number of data points in the sample.
ii. Population mean= population divided by the population size, N.
2. Empirical Rule -It is an important rule of thumb to get the values within the
approximate percentage based on three numbers of standard deviations: 1, 2,
and 3. The empirical rule is applicable only for a normally distributed data set.
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3. Chebyshev’s Theorem- For not normally distributed data, this theorem is

applicable, regardless of shape. If the data distribution is unknown or not
normal, you can also use Chebyshev's theory. This theorem is not a rule of
thumb, but rather it is presented in formula format and, therefore, can be more
widely applied.
For any number k greater than 1, at least 1-1/k2 of the data will fall within
k standard deviations of the mean. This theorem produces a few useful rules:
a. no information can be obtained on the fraction of values falling within 1
standard deviation of the mean
b. at least 75% will fall within 2 standard deviations
c. at least 88.8 % will fall within 3 standard deviations
3. Variations- There are several measures of variability, or dispersion, namely:

range, interquartile range, variance, and the standard deviation.
a. The range has variation because the data are not the same. There is
the smallest (minimum) and larger (maximum) data. To get the range
of just get the difference between the largest observation and the
lowest observation. This range sets the boundaries, and you will be an
alarm for outliers.
Range = Xlargest - Xsmallest
b. A quartile divides the number of data points into four equal parts, or
quarters. The first quartile is the middle number between the smallest
number and the median of the data set. Quartile 2 is sometimes called
the median, while quartile 3 is the largest number.
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Figure quartiles from https://www.mathsisfun.com/data/quartiles.html

c. The interquartile range is more resistant to outliers. It contains information
only about the difference between the upper and lower quartiles. You can
compute the interquartile range by using the formula Q3 - Q1. This
measurement is used when you are interested in the values toward the middle,
not on the lower and higher extremes. In describing a real estate housing
market, Realtors might use the interquartile range as a measure of housing
prices when describing the middle half of the market for buyers interested in
houses in the midrange. Also, the interquartile range is used in the construction
of box-and-whisker plots.
Interquartile range= Q3-Q1

d. The variance of a set of observations is the average squared deviation or
difference of the data points from their mean.
i. Sample Variance- The sample variance is the sum of the squared
differences around the mean divided by the sample size minus 1.
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ii. Population Variance- The population variance is the sum of the

squared differences around the population mean divided by the
population size, N.
iii. The difference of sample variance and population variance- The

variance is mathematically defined as the average of the squared
differences from the mean. Sample variance and population variance
are used to get the standard deviation, which is a measure of the spread
of your data from the mean. The only difference is that sample variance
came from your sample size, while population variance came from the
population. They also differ in the computation of the denominator. If
you observe that if you compute for the sample mean, sample variance,
and even sample standard deviation, we use n-1 in the denominator
instead of n. The reason is that using n in the denominator sample
formulas results in a statistic that tends to underestimate the population.
e. The standard deviation- measures the spread of your data set from the mean.
If the data points are far from the mean, the more spread out the data, and its
standard deviation is high. If the SD is lower, it means the data points are close
to their average value.
i. Sample Standard Deviation- measures the spread or dispersion of the
sample data set. It is represented by (S) You can compute the sample
standard deviation by the following formula.
ii. Population Standard Deviation- measures the spread or dispersion of

the population data set. It is represented by (σ)You can compute the
population standard deviation by the following formula.
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f. The Coefficient of Variation (CV)- This measures the variation in percentage

rather in terms of units of data. It also measures the spread of the data
relative to the mean by computing the relative variability. It is the ratio of the
standard deviation to the mean (average)
g. Shapes- Measures of shape are tools that can describe the shape of a
distribution of data. We can examine shapes by its skewness and kurtosis.
i. Skewness can be seen on the tail of your curve. It could be right-
skewed or left-skewed.
ii. Kurtosis represents the peak of a distribution.
Leptokurtic distributions- if the peak of distributions is high and thin.
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Platykurtic distributions- if the peak of distributions is flat and spread

out.
Mesokurtic distributions- these are the shape of normal distribution.
AU.
Let’s Check
After learning the concepts of central tendency of your data set, let us
check you are by answering the following:
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1. Which statistic is not a measure of central tendency?
a. Arithmetic mean.
b. Median.
c. Mode.
d. Q3.
2. Which central tendency can be used for both numerical and categorical
variables?
a. Arithmetic mean.
b. Median.
c. Mode.
d. Geometric mean.
3. In a right-skewed distribution,
a. median = arithmetic mean.
b. median < arithmetic mean.
c. Median>arithmetic mean.
d. none of the above
4. Which is false about the median is not true?
a. It is more affected by extreme values or outliers than the arithmetic
mean.
b. It is a measure of central tendency.
c. It is equal to Q2.
d. It is equal to the mode of bell-shaped "normal" distributions.
5. In a perfectly symmetrical bell-shaped "normal" distribution,
a. The arithmetic mean equals the median.
b. The median equals the mode.
c. The arithmetic mean equals the mode.
d. All the above.
6. When extreme values are present in the data set, which of the following
summary measures are most appropriate:
a. CV and range.
b. The arithmetic means and standard deviation.
c. Interquartile range and median.
d. Variance and interquartile range
7. In right-skewed, which is correct?
a. Distance from Q1 to Q2 > Distance from Q2 to Q3.
b. Distance from Q1 to Q2 < Distance from Q2 to Q3.
c. Arithmetic mean < Median.
d. Mode > Arithmetic mean.
8. Which is NOT a measure of central tendency?
a. The arithmetic mean.
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b. The geometric mean.

c. The mode.
d. The interquartile range.
Let’s Analyze
Let us then check your understanding of the central tendencies theories and
concepts by elaborating the questions provided below:
1. Why do we need to measure the variability of our data set? What information
do measures convey?
________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
2. The most important measure of variability is what and why?
________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
In a Nutshell
Here, you are required to synthesize what you have learned from the discussion
and the learning activity. Number one is done for you.
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1. Measures of variability are statistical tools used in combination with

measures of central tendency to describe data.
Your turn.
2. ___________________________________________________________
___________________________________________________________
___________________________________________________________
3. ___________________________________________________________
___________________________________________________________
___________________________________________________________
4. ___________________________________________________________
___________________________________________________________
___________________________________________________________
5. ___________________________________________________________
___________________________________________________________
___________________________________________________________

1.
2.
3.
4.
5.
Keywords Index
• Central tendency • Mesokurtic • Sample mean
• Mode
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• Chebyshev’s • Outliers • Sample standard

theorem • Platykurtic deviation
• Coefficient of • Population mean • Sample variance
variation • Population • Shape
• Empirical rule standard deviation • Skewness
• Interquartile range • Population • Standard deviation
• Kurtosis variance • Symmetrical
• Leptokurtic • Quartile • Variance
• Mean • Range • Variation
• Median
Big Picture in Focus: ULOd (Theory). Understand the

covariance and coefficient of correlation
Metalanguage
ULOd presents two measures of the relationship between two numerical

variables: the covariance and the coefficient of correlation. You need the following
terminologies to understand the concept of covariance and coefficient of correlation.
1. Importance of determining the relationship- It is imperative to understand the

relationship between numerical variables to draw the right conclusion on the
statistical analysis. Your right decisions depend on the relationship between
your variables. These are some reasons why some of the researchers infer
wrong results from the data since they did not take the relationship seriously.
2. Terminologies
a. Covariance- this term measures the strength of the linear relationship
between two numerical variables in absolute numbers.
b. Coefficient of correlation- This also measures the relative strength of
a linear relationship between two numerical variables in ratios.
c. Scatterplots are a great graphical way to check quickly for relationships
between pairs of continuous data.
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Essential Knowledge
Covariance and correlation are measures on the relationship, association of
variables. You need to study the relationships between numerical variables to
conclude it. In science and engineering, usually, parameters are more straightforward
with one constant. But in social sciences, it would be more complicated because
parameters may or may not be directly related. There could be several indirect
consequences, and deducing cause and effect can be challenging. Only when the
change in one variable causes the change in another parameter is there a causal
relationship. Otherwise, it is merely a correlation. Correlation doesn't imply causation.
The following are used in measuring relationships or associations.
1. Covariance- The covariance measures the strength of the linear relationship

between two numerical variables (X and Y).
a. Example: Covariance analysis of NBA players
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b. Covariance usually has problems with the measurement of the linear

relationship between two numerical variables because covariance can
have any value if you cannot determine the relative strength of the
relationship. For example, you can not determine the relative strength
of the relationship if the value of covariance is absolute, like 2,142.321.
Thus, to accurately determine the relative strength of the relationship,
you need to compute the coefficient of correlation.
2. The coefficient of correlation indicates the relative strength of the linear

relationship between two numerical variables. This correlation means that as
one variable changes in value, the other variable also changes either increases
or decreases.
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a. If you understand the relationship between the two variables, you can
make predictions—the coefficient of correlation ranges from -1 to +1.
b. Negative one shows that the variable has a perfect negative correlation,
while +1 indicates a perfect positive correlation. It means that if points
were plotted, all points would relate to a straight line.
c. For sample data, coefficient correlation is represented by r, while for
population data, the Greek letter ρ (rho) is used. The figure below
illustrates three different types of association between two variables.
Types of association between variables based on population
d. In Panel A above shows a perfect negative linear relationship (ρ= -1)

between X and Y. It indicates that as X increases, Y also decreases
perfectly. Panel B shows no relationship between X and Y, making the
coefficient correlation equals to 0. It means that as X increases, there is
no tendency for Y to increase or decrease. On the other hand, Panel C
illustrates a perfect positive relation on which r= 1. It means that as Y
increases, X also increases in a perfectly predictable manner.
e. Correlation does not mean there is a causal effect. Strong correlation
can be produced by chance or by the effect of the third variable not
considered in the computation. Thus, an additional analysis is needed to
determine the cause of the correlation. You may say that causation
means correlation but not the other way around.
3. The sample coefficient correlation of the sample data is represented by r.
When you use sample data, the coefficient of correlation is unlikely to be exactly
+1, 0, or -1 as compared to the population data.
Below is the formula to get the sample coefficient of correlation:
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a. Figures below present scatter plots with the respective sample

coefficients of correlation, r, for six data sets.
Sample coefficients of correlation, r of six scatter plots.
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b. The coefficient of correlation in Panel A is -0.9. You can say that for small
values of X, there is a dominant tendency that Y increases. Data are not
perfectly falling on a straight line. Thus, the association of X and Y
cannot be described as perfect. Panel B shows a coefficient of
correlation equal to –0.6. We can see that X's small values tend to be
paired with large Y. Their linear relationship is not as strong as in Panel
A, meaning the coefficient of correlation is not as negative in Panel A.
There is a very weak linear relationship (r=-0.3) between X and Y in
Panel C. There is only a slight tendency for the small values of X to be
paired with the large values of Y. Panels D through F depicts data sets
that have positive coefficients of correlation because small values of X
tend to be paired with small values of Y and vice versa. Panel D shows
a weak positive correlation, with r=0.3. Panel E shows a stronger positive
correlation with r = 0.6. Panel F shows a very strong positive correlation,
with r = 0.9.
4. Strength: is positively related to the correlation coefficient.

a. A perfectly linear relationship, either extreme +1 or extreme -1, had a
strong strength. Though in actual practice, you cannot see this type of
perfect relationship in the data set.
b. The zero coefficient presents no strength of the relationship.
c. Not perfectly linear are those correlation coefficients whose value is in
between 0 and +1/-1. There is a relationship, and the strength of the
relationship depends on how closely the data points to the line.
5. Direction: You can determine the direction of your graph based on the sign of
the correlation coefficient.
a. In positive coefficients, as the value of one variable increases, the
other variable increases, and there is an upward slope
b. In negative coefficients, as the value of one variable increases, the
value of the other variable decrease, and there is a downward slope of
the graph.
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AU.
Let’s Check
After learning the concepts of ULOd, let us check your learnings on this topic
by answering the multiple choice below:

1. How do covariance and correlation differ?
a. The covariance measures whether or not two variables change in
relationship to each other, while correlation tells the strength of the
relationship.
b. Covariance and correlation are interchangeable terms that give
information about the relationship between two variables.
c. The covariance measures how much two variables vary independent of
each other, while correlation measures their relationship with each other.
d. The correlation measure whether or not two variables change in
relationship to each other, while covariance tells the strength of the
relationship.
2. Iking found a covariance level of 35.89 between her two variables. What does
this mean?
a. Strong negative
b. Strong positive
c. Weak positive
d. Weak negative
3. What are the variables in a correlation called?

a. Independent and Dependent Variables
b. Independent Variables
c. Dependent Variables
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d. Co-variables
4. Correlation shows ______________

a. A relationship
b. Cause and effect
c. Both
d. Neither
Let’s Analyze
This time, let us check your analysis of ULOd by elaborating the following
questions:
1. How do the covariance and the coefficient of correlation differ?
________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
2. Which is better to measure the relationship or association of variables? Explain
your reasons.
________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
In a Nutshell
Now you know how to analyze your data. Let us then summarize your learnings
here. One is done for you.
1. Measures of central tendency give us a comparison of your data, while
measures of variation do the contrasting of the gathered data.
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Your turn.
2. ________________________________________________________________
________________________________________________________________
________________________________________________________________
3. ________________________________________________________________
________________________________________________________________
________________________________________________________________
4. ________________________________________________________________
________________________________________________________________
________________________________________________________________
5. ________________________________________________________________
________________________________________________________________
________________________________________________________________
1.
2.
3.
4.
5.
Keywords Index
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• Coefficient of • Perfectly linear • Sample coefficient

correlation • Positive correlation • Scatterplots
• Covariance • Relationship • Strength
• Direction
• Negative
correlation
Big Picture in Focus: ULOe (Laboratory). Compute mean, median,

mode, standard deviation, and coefficient of variation for
population and sample. (Laboratory)
Metalanguage
For you to know the data analysis, you need to understand ULOc terminologies.
You also need to read the ebook given to you through the email for each detailed
discussion.
1. The central tendency is a central or typical value for a probability distribution.

2. The variation is the scattering or dispersion of values away from a central value.
3. The mean simply the "average" of the data.
4. The Median is the middle number of the data.
5. The Mode is the value that occurs most often.
6. The Standard deviation is a measure of how to spread out numbers from the
mean.
7. The coefficient of variation (CV) is a ratio of the standard deviation to the mean
expressed in percentage.
8. The statistical package is dedicated to computer software used for statistics.
9. MS Excel is powerful computer software that can do a lot of calculation problems,
including statistics.
10. The cell is the intersection between rows and columns.
11. The function is a predefined formula that performs calculations using specific
values in an array. The most popular function is SUM.
Essential Knowledge
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Advances in computing during the last four decades have brought statistical
applications to the business desktop. Data analysts must learn how to use a statistical
package in conducting statistical analysis. Various statistical software is SPSS, Stata,
EViews, Minitab, and MS Excel. In this session, you will determine the central
tendency (mean, median, mode) and variation (range, variance, standard deviation,
and coefficient of variation using MS Excel.
Central Tendency
For instance, a manager wants to arrive in his office every day in a more timely
manner. He is thinking that if he knows the time to get ready in the morning, he can
manage his time. He first defines the time to get prepared as the time from when he
get out of bed to when you leave your home, rounded to the nearest minute. Then,
he collect the times for 10 consecutive workdays and organize and store them in an
Excel File.
Using the collected data, he compute the mean to discover the “typical” time
it takes for you to get ready. For these data:
Day 1 2 3 4 5 6 7 8 9 10
Time 39 29 43 52 39 44 40 31 44 35
Enter the following data in your MS Excel worksheet. Rename the worksheet to
“exer1”
Follow the steps below:

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1. To compute the mean, enter in the following function in cell E1

=AVERAGE(B2:B11)
2. To find the Median, enter the following function in cell E2

=MEDIAN(B2:B11)
3. To find the Mode, enter the following function in cell E3

=MODE(B2:B11)
4. To find the lowest value, enter the following function in cell E4

=MIN(B2:B11)
5. To find the lowest value, enter the following function in cell E5

=MAX(B2:B11)
6. To compute the Range, just get the difference between the highest value and
the lowest value.
=E5-E4
7. To calculate the sample variance (s2), enter in the following function in cell E7
=VAR.S(B2:B11)
8. To compute the sample standard deviation (s), enter in the following function in
cell E8
=STDEV.S(B2:B11)
9. To compute the sample coefficient of variation, get the quotient of the standard
deviation as numerator and the mean as the denominator.
=E8/E1
The output should be
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The result shows that the fastest time he got ready is in 29 minutes, while the
slowest is 52 minutes. The overall average is 39.6 minutes, with a standard deviation
of 6.76 minutes. It means that 68% of the time, he got ready in between 32.83 to
46.37 minutes (39.6 ± 6.77).
Save this file using filename “statistics class.xls.” You will use this file until the
end of the Term.
AU.
Let’s Check
Let us apply your learnings in Microsoft Excel by answering the following

activities.
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Activity 1: Using MS Excel, open determine the central tendency and variation of
the following problems
Problem 1:
The following set of data is from a sample of n = 10
50 52 55 40 42 60 58 45 50 53
1 Mean
2 Median
3 Mode
4 Minimum
5 Maximum
6 Range
7 Variance
8 Std. Dev
9 Coefficient of Variation
Problem 2:
Health care issues are receiving much attention in both academic and political arenas.
A sociologist recently conducted a survey of citizens over 60 years of age whose net
worth is too high to qualify for Medicaid and have no private health insurance. The
ages of 25 uninsured senior citizens were as follows:
60 61 62 63 64 65 66 68 68 69 70 73 73
74 75 76 76 81 81 82 86 87 89 90 92
1 Mean
2 Median
3 Mode
4 Minimum
5 Maximum
6 Range
7 Variance
8 Standard Deviation
Let’s Analyze
What is essential in this course is you will be able to analyze the statistical
results. Let us check how you would explain the following data set.
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Activity 1: The file contains the cost per ounce for a sample of 14 chocolate bars:
0.57 1.51 0.57 0.55 0.86 1.41 0.90

0.68 0.72 0.92 1.14 1.42 0.94 0.77
a. Compute the mean, median, and mode.
1 Mean
2 Median
3 Mode
4 Minimum
5 Maximum
6 Range
b. Compute the standard deviation, range, and coefficient of variation
7 Variance
8 Standard Deviation
c. Are the data skewed? If so, how?
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
d. Based on the results of (a) through (c), what conclusions can you reach
concerning the cost of chocolate bars?
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__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
__________________________________________________________________
In a Nutshell
Knowing how to compute and interpret the descriptive statistical summary
(central tendency and variation) is a vital part of being a data analyst. In this part of
the unit, you need to summarize what you have just learned. I will supply one item and
continue the rest.
1. To become a good data analyst, we need to learn how to operate various statistical
packages.
Your turn
2. ________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
3. ________________________________________________________________
________________________________________________________________
________________________________________________________________
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________________________________________________________________
________________________________________________________________
4. ________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
5. ________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
1.
2.
3.
4.
5.
Keywords Index
• Average • Maximum • MS Excel

• Cell • Mean • Range
• Central Tendency • Median • Standard Deviation
• Minimum • Variance
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• Coefficient of • Mode • Variation

Variation
• Function
Big Picture in Focus: ULOf (Laboratory). Compute the

covariance and coefficient of correlation
Metalanguage
ULOf presents how to compute the two measures of the relationship between
two numerical variables: the covariance and the coefficient of correlation. You need
the following terminologies to understand the concept of covariance and coefficient of
correlation.
1. The Covariance measures the strength of the linear relationship between two
numerical variables in absolute numbers.
2. The Coefficient of correlation- This also measures the relative strength of a linear
relationship between two numerical variables in ratios.
Essential Knowledge
Your manager is a big fan of the NBA, he wants to measure the association between
the value of a franchise and annual revenue by computing the sample covariance.
Open MS Excel and create a new worksheet. Enter the following data:
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Follow the steps below:
1. To compute the Covariance, enter the following formula in cell F1:

=COVARIANCE.S(B2:B31,C2:C31)
2. To compute the Coefficient of correlation, do the following:

a. Activate first the Data Analysis Command
Click <File>
Click <Options>
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In the Excel Options, Dialogue Box click <Add Ins>
In Manage drop-down menu select Excel Add-ins then Click <Go>
Select “Analysis ToolPak” then click <OK>.
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b. Go to Data toolbar and Click <Data Analysis>
c. In the Data Analysis dialogue box, select “Correlation,” then click <OK>.
d. In the Input Range box, Select Range $B$1:$C$31, which includes the label.
Select Group by Column and tick the “Label in the first row.”
e. In the Output option, select Output Range the click $E$4. Then click <OK>
50
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Phone No.: (082)305-0645 Local 137
The value and revenue of the NBA teams are very highly correlated. The
organizations with the lowest revenues have the lowest values.
This relationship is very strong, as indicated by the coefficient of correlation of 0.99045
AU.
Let’s Check
Activity 1: (Adapted): The following is a set of data from a sample of 11 items:

X 7 5 8 3 6 10 12 4 9 15 18
Y 21 15 24 9 18 30 36 12 27 45 54
a. Compute the covariance.

_______________
b. Compute the coefficient of correlation
________________
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Activity 2: Your manager wants to develop market segments for the company’s weight
loss product. He wants you to determine if there is an association with age and weight.
The following data were gathered by your staff:
Age 20 22 30 32 25 36 29 26 34 22 21 33 27
Weight 40 42 43 55 52 47 58 55 52 55 49 48 44
(kg)

_______________
b. Compute the coefficient of correlation
________________
Let’s Analyze
Activity 1 (Adapted): College basketball is big business, with coaches’ salaries,

revenues, and expenses in millions of pesos. The file contains the coaches’ salaries
and revenues for college basketball 65 schools that played in the CBL men’s
basketball tournament.
School Salary Revenues

Ateneo 331.15 424.88
Adamson 125.22 686.34
Uni of Mindanao 284.15 1626.65
Uni of San Carlos 2300.00 17524.36
HCDC 1257.70 6668.54
JMC 75.68 1588.70
Uni of Cebu 2219.59 5688.91
DDC 396.60 1729.76
SPC 1606.00 5793.22
Notre Dame 241.51 1206.38
Uni of the East 153.00 1417.04
Far Eastern Uni 1388.00 7552.67
JRU 317.26 1952.83
SSC 1600.00 8379.90
Uni of the Philippines 541.89 9091.52
Uni of Manila 4095.00 11842.00
UIC 209.50 1424.67
DLSU 1553.50 5693.82
Uni of Sto. Tomas 899.30 4075.75
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Siliman Uni 1522.44 14507.34

MSU 3675.66 15737.15
AMA Computer 1510.57 6034.18
CEU 4073.09 25494.90
Assumption College 410.20 13446.40
USEP 1996.33 10793.86
PSBA 815.00 6549.42
SMC 1629.35 7978.07
PUP 3083.30 15592.50
Mapua 1861.00 12956.39
___________
b. Compute the coefficient of correlation.
____________
c. Based on (a) and (b), what conclusions can you reach about the relationship
between coaches’ salaries and revenues?
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
___________________________________________________________________
_____________________
In a Nutshell
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Covariance and coefficient of correlation are some of the vital concepts that a
data analyst must understand. In this part, you will synthesize what you learn on this
topic. I will supply one item and continue the rest.
1. If the result of the covariance is positive, the two variables are also positively
correlated.
2. ________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
3. ________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
4. ________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
5. ________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
________________________________________________________________
_______________________________________________________________
54
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Phone No.: (082)305-0645 Local 137
1.
2.
3.
4.
5.
Keywords Index
• Analysis Tool Pak • Coefficient of

• Excel Add-ins Correlation
• Covariance
Course Schedule
This section calendars all the activities and exercises, including readings and lectures, as
well as time for making assignments and doing other requirements.
Activity Date Where to submit?
Big Picture A: Let’s Check CF’s email
Big Picture A: Let’s Analyze CF’s email
Activities
Big Picture A: In a Nutshell BB’s forum feature
Activities
Big Picture A: QA List BB’s discussion feature
Big Picture B: Let’s Check CF’s email
Big Picture B: Let’s Analyze CF’s email
Activities
Big Picture B: In a Nutshell BB’s forum feature
Activities
Big Picture B: QA List BB’s discussion feature
Big Picture C: Let’s Check CF’s email
Big Picture C: Let’s Analyze CF’s email
Activities
Big Picture C: In a Nutshell BB’s forum feature
Activities
Big Picture C: QA List BB’s discussion feature
Big Picture D: Let’s Check CF’s email
Big Picture D: Let’s Analyze CF’s email
Activities
Big Picture D: In a Nutshell BB’s forum feature
Activities
55
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Big Picture D: QA List BB’s discussion feature

First Examination January 29, 2021 CF’s email
VI. Online Code of Conduct (SIM/SDL Guidelines of UM, 2020)

All students are likewise guided by professional conduct as learners in
attending OBD or DED courses. Any breach and violation shall be dealt with
appropriately under existing guidelines, specifically in Section 7 (Student Discipline) in
the Student Handbook.
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.
Plagiarism is a severe intellectual crime and shall be dealt with accordingly. The
University shall institute monitoring mechanisms online to detect and penalize
plagiarism.
All borrowed materials uploaded by the teachers/Course Facilitators shall be
appropriately 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.
Students shall independently and honestly take examinations and do
assignments unless collaboration is required or permitted. Students shall not resort to
dishonesty to improve the result of their assessments (e.g., examinations,
assignments).
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.
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.
Course prepared by:
WILLIAM SUCUAHI
Author
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Phone No.: (082)305-0645 Local 137
Course reviewed by:
DEVZON U. PORRAS JADE D. SOLAÑA
PH-BSAIS/BSIA PH-BSA/BSMA
Approved by:
LORD EDDIE I. AGUILAR
Dean
57

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UNIVERSITY OF MINDANAO

College of Accounting Education

Program: BSA, BSIA, BSMA, BSAIS

Physically Distanced but Academically Engaged

Self-Instructional Manual (SIM) for

Course/Subject: ACC 324 – Statistical Analysis wit Computer

Name of Teacher: _________________

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

THIS IS NOT FOR COMMERCIAL USE.

Big Picture: Unit Learning Outcomes week 1 to 3 6

Big Picture in Focus: Unit Learning Outcome b 14

Big Picture in Focus: Unit Learning Outcome c 21

Big Picture in Focus: Unit Learning Outcome d 32

Big Picture in Focus: Unit Learning Outcome e 40

Big Picture in Focus: Unit Learning Outcome f 48

Online Code of Conduct 186

Course Outline : ACC 324/L – Statistical Analysis with Computer Application

Course Coordinator: William T. Sucuahi, CPA, MSA

Course Outline Policy

Areas of Concern Details

If the assessment task is done in real time through the

Turnitin Submission (if To ensure honesty and authenticity, all assessment

Please note that academic dishonesty such as cheating

However, if the late submission of assessment paper

For group assessment tasks, the course coordinator will

standards or other reasonable circumstances e.g.

If disapproved by the course coordinator, you can

Grading System The grading system is composed of lecture (40%) and

All culled from on-campus/onsite sessions (TBA):

Lecture plus Laboratory =100% Submission of the final

Preferred Referencing Style APA 6th Edition.

Student Communication You are required to create a umindanao email account

You can also meet the course coordinator in person

For students who have not created their student email,

Contact Details of the Dean Esterlina B. Gevera, CPA, MBA

meet.google.com. Please note that there is a deadline

Help Desk Contact GSTC Head: Ronadora E. Deala

GSTC Facilitator: Zerdszen P. Ranises

Course Information – see/download course syllabus in the Black Board LMS

a) Explain the concept of variables, data, measurement scales, and

Big Picture in Focus: ULOa. Explain the concept of variables, data,

Learning about statistics begins with learning the basic terminologies of

6. It is crucial to know the differentiation between parameter and statistic,

7. Inferences about parameters are made under uncertainty. Nevertheless, the

Activity 1. Describe the variables implicit in these 11 items as quantitative or

A survey by an electric company contains questions on the following:

Activity 1. Three professors of the University of Mindanao compared two different

Statistics is a decision-making tool that is important in business. After studying

Q&A LIST. Do you have any questions or clarifications?

Big Picture in Focus: ULOb (Theory). Discuss the different

1. Reasons for sampling- Taking a sample rather than conducting a census

A. Nonprobability sample- Here, you select the items or individuals

Activity 1. Multiple Choice

Your answer: _________________________________________________

Sampling techniques are vital in data collection. It simplified your job by

Q&A LIST. Do you have any questions or clarifications?

• Convenience • Judgment • Nonresponse error

Big Picture in Focus: ULOc (Theory). Explain the concepts of

4. Outliers are the term used for extreme values.

a. The median is the measure of the location or centrality of the

Example: For the following data set.

ii. Population mean= population divided by the population size, N.