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Here’s a concise **reviewer** based on the exact words from the slides: --- ### **Accounting Equation** - **Assets = Liabilities + Equity** - **Equity Components:** - Capital (original investment, additional investment) - Drawing - Income (+) - Expenses (-) --- ### **Income and Expenses** - **Income:** - Service Income - Sales - **Expenses:** - Salary Expense - Utility Expenses (water, electricity, internet) - Advertising Expense - Office Supplies Expense --- ### **Liabilities** - Accounts Payable (verbal) - Notes Payable (promissory note) - Unearned Income --- ### **Assets** - Delivery Truck - Furniture and Fixture - Land - Building - Cash - Accounts Receivable (verbal) - Notes Receivable (promissory note) - Office Supplies - Prepaid Expenses - Inventory - Office Equipment / Computer Equipment --- ### **Accounting Elements** 1. Assets 2. Liabilities 3. Equity 4. Income 5. Expenses --- ### **Accounting Information Systems (AIS)** - Refers to the *computer-based method* used by companies to *collect, store, and process accounting and financial data*. - Internal users use AIS to report information to stakeholders (creditors, investors, tax authorities, etc.). --- ### **Characteristics of Accounting Information** 1. **Completeness** – No essential information should be missing. 2. **Summarization** – Information should be aggregated based on user needs. - Low-level management >> highly detailed information. - Higher-level management >> less detailed or highly summarized. 3. **Relevance** – The *contents of a report* must serve a purpose. 4. **Timeliness** – The *age of information* is critical; it must be no older than the time of the action it supports. 5. **Accuracy** – Information must be *free from material errors*. --- ### **Accounting Information** 1. **Financial Position** (Balance Sheet) 2. **Results of Operations** (Income Statement) 3. **Cash Flows** --- ### **Users of Financial Statements** 1. **Internal Users:** - Management - Employees 2. **External Users:** - Investors - Creditors - Suppliers - Government --- ### **What is Accounting?** - Accounting is a service activity. Its function is to provide **quantitative information**, primarily financial in nature, about economic entitis. This information is intended to be useful in making economic decisions and reasoned choices among alternative courses of action. --- This reviewer is structured for quick reference and easy memorization, using the exact words from the slides
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1. Von Neumann Cycle (Fetch-Decode-Execute Cycle) The Von Neumann architecture follows a structured sequence of steps to i process instructions: 1. Fetch: The CPU retrieves an instruction from memory. 2. Decode: The instruction is interpreted. 3. Execute: The CPU carries out the instruction. Components of the CPU involved in the Cycle: • Memory Address Register (MAR): Holds the address of the instruction/data being accessed. • Memory Data Register (MDR): Holds the actual instruction or data fetched. • Control Unit (CU): Manages data flow and execution of instructions. • Program Counter (PC): Keeps track of the address of the next instruction. • Registers: Small memory units inside the CPU that store temporary data. 2. CPU Performance Factors The CPU’s efficiency depends on multiple factors: • Clock Speed: Measured in Hertz (Hz), higher clock speeds allow more instructions to be processed per second. • Number of Cores: More cores enable simultaneous execution of multiple tasks (parallel processing). • Cache Memory: Stores frequently used data for quick access, reducing delays from fetching data from RAM. • Bus Width: Determines how much data can be transferred at once, impacting system speed. 3. Memory & Storage Types Primary Memory (Volatile) • RAM (Random Access Memory): Stores active programs and data; erased when power is lost. • Cache Memory: Built into the CPU for faster access than RAM. • Registers: Even faster, used for immediate data processing. Secondary Memory (Non-Volatile) • Hard Disk Drive (HDD): Uses magnetic storage, slower but cheaper. • Solid-State Drive (SSD): Faster than HDDs, uses flash memory. • Optical Discs (CD/DVD): Used for media and data backup. Virtual Memory • When RAM is full, part of the hard drive is used as “extra” memory. • Slower than real RAM but prevents system crashes. Read-Only Memory (ROM) • Stores permanent data, such as firmware and system boot instructions. 4. Input & Output Devices Input Devices (Used to Enter Data) • Keyboard, Mouse, Touchscreen • Microphone (For Voice Input) • Scanners & Sensors (For Digital Conversion) Output Devices (Display or Provide Results) • Monitor (Visual Output) • Speakers (Audio Output) • Printers (Physical Document Output) Storage Devices (For Data Retention) • USB Flash Drives, External Hard Drives • Cloud Storage (Online Storage Solutions) 5. Operating Systems (OS) The OS is responsible for managing hardware and software resources: • Functions of an OS: • Memory Management: Allocates RAM efficiently. • Process Management: Manages running programs. • File System Management: Organizes storage. • Security & User Management: Provides user authentication. • Examples of OS: • Windows, macOS, Linux (For PCs) • Android, iOS (For Mobile Devices) 6. Networking & Internet Concepts Types of Networks • LAN (Local Area Network): Covers small areas like homes or offices. • WAN (Wide Area Network): Covers large areas, including the internet. • Wired Networks: Use cables (Ethernet) for fast, stable connections. • Wireless Networks: Use Wi-Fi, Bluetooth, or mobile networks. Networking Concepts • IP Address: Unique identifier for devices on a network. • MAC Address: Hardware address of a device. • Protocols: Rules for communication (e.g., TCP/IP for the internet). 7. Cybersecurity & Threats Types of Cyber Threats • Malware (Viruses, Trojans, Ransomware): Harmful software that damages or steals data. • Phishing: Fake emails or messages tricking users into giving personal data. • Hacking & Unauthorized Access: Breaches in system security. Preventative Measures • Firewalls: Block unauthorized access. • Antivirus Software: Detects and removes malware. • Encryption: Converts data into unreadable format for security. • Multi-Factor Authentication (MFA): Adds extra layers of security beyond passwords. Final Thoughts This document covers essential topics related to computer architecture, hardware, memory, networking, and securit
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Users