General Wingate Polytechnic College

ACCOUNTING AND FINANCE

LEVEL – II


Unit of Competence: Use Business Technology
Module Title: Using Business Technology

LG Code: LSA ACF2 01 1221

TTLM Code: LSA ACF2 01 TTLM 1221v1
 Accounting and
accountant

 "accounting," is the process of measuring, processing,
and sharing financial and other information about
businesses and corporations.
 An accountant is a person who records business
transactions on behalf of an organization, reports on
company performance to management, and issues
financial statements.
LO 1: Select and use technology
Business

The term business refers to an enterprising
entity that deals with commercial
activities. Business ranges in the matter of
scale from small to large. It is any activity
that provides goods or services to
consumers/customers for the purpose of
making a profit.
 Classification of industry sectors and
business organization under sectors


 Agriculture & Forestry/Wildlife
 Farming(Animal Production)
 Farming(Crop Production)
 Landscape Services

 Business & Information

 Consultant
 Employment Office
 Marketing/Advertising
 Online Business
 Publishing Services and Video Production
 Construction/Utilities/Contracting
 Architect(designer)
 Building Construction
 Building Inspection 
 Concrete Manufacturing

 Education
 Child Care Service
 College/Universities
 Elementary/Secondary Education
 Finance & Insurance
 Accountant
 Auditing


 Bank, Credit Union and Insurance
 Food & Hospitality
 Alcohol Sales
 Alcoholic /Hotels
 Food/Beverage
 Manufacturing)
 Bakery Manufacturing
 Restaurant/Bar
 Health Services
 Home Health Services
 Hospital 
 Massage Therapy
 Medical Office
 Technology

Technology is the practical use of human
knowledge to extend human abilities and
to satisfy customers’ needs and wants. It
is the application of scientific knowledge
for practical purposes or applications.
Technology can also use scientific
principles to advance industry.
 Types of technology as
general:-

 mechanical technology,
 medical technology
 communications technology,
 electronic technology
 industrial technology and
 Transportation technology
 Manufacturing technologies.
 1.1BusinessTechnology

Business technology is the application of information,
science and profession involving technical designing for
business role.
It is the use of scientific know-how for practical
function.
There are various software and hardware business
technologies.
Selecting the Right Technology
for Your Business

 Before you can select the appropriate technology for
your work, you need to understand how each type of
business technology functions.
 Identify all tasks you perform for the organization
 Check availability of technology that increase your
performance
 Check maintainability, consumable part availability
of the technology
 Cost benefit of the technology
 Cont…

Technology varies from organization to organization.
All workers should receive training in the technology
they need to use. Organizations should have training
manuals specific to the equipment used. If you are
unsure, ask your manager or work colleagues to tell
you where manuals are stored.
Computers will be examined first as they have become
essential in workplaces. Here is a basic outline of
personal computers and laptops, and the benefits of
using both.
 Business software
Software can be classified
as system software and
application software
 System software is software that responsible for
controlling, integrating, and managing the
individual hardware components of a computer
system . Examples :Microsoft Windows , Linux ,
Unix ,Mac OSX , DOS
 users do not interact with system software as it
works in the background.
 System software can run independently of the
application software.
 Application software is software used to
accomplish specific tasks. Application software may
consist of :

 single program, such as an image viewer
 small collection of programs (often called a software
package) that work closely together to accomplish a
task, such as a spreadsheet or text processing system
 a larger collection (often called a software suite) of
related but independent programs and packages that
have a common user interface or shared data format,
such as Microsoft Office,
 Three type of application
software

 General purpose application software that is used in nearly
all careers (ex: browser, word processor, spreadsheet, data
base management system, presentation graphics
 Specialized computer programs that are narrowly focused
on specific disciplines and occupations (ex: graphics and
Web authoring programs.)
 Mobile apps or mobile applications, or simply apps, are
small programs designed for mobile devices such as smart
phones and tablet computers. The most popular mobile apps
are for social networking, playing games, and downloading
music and videos.
Some examples of application
software

 Word processor: document writing and editing
application that helps to write business documents,
letters, and reports.
 Business data management: visualization and
analysis software that used to visualize analyze and
access customers, employees, products, sales and
operational data information with high speed.
 Cont..

 Microsoft excel (spreadsheet): a powerful data
visualization and analysis tool.
 Quick book: is an accounting software that tracks
business income and expenses, and organizes financial
information , eliminating manual data entry.
 Peachtree accounting system: is an accounting software
that used to check writing, invoicing, purchasing, bank
reconciliation, item tracking, basic inventory, payroll,
purchase orders, sales orders and much more.
 Internet

 The internet is an interconnecting network of
computers from around the world that communicate
with each around. It started with four interconnected
computers developed by the US Department of
Defense in 1969.
 For a computer to gain access to the internet, it needs
to have a web browser. Web browsers provide a way
to look at all the information on the internet or World
Wide Web
 There are four leading web browser applications:
Microsoft Internet Explorer, Safari, Mozilla Firefox,
and Google Chrome.

 To search for information on the web, you need to
use a search engine. A search engine receives a user’s
question, searches its database for documents most
relevant to the question and returns a relevance-
ranked list of documents back to the user. Search
engines include Google, Bing and Yahoo Search.
 Knowing how to use and get the most out of the
internet helps organizations communicate, research
new products and services, advertise their own
products and services, and gain a greater
understanding of competitors.
 Advantage of internet

 Provide better assess to information
 Making it easier to communicate
 Offering a wealth of online activities
 Promoting workforce development skills
 Increasing access to social services and benefits
 Decreasing isolation and loneliness
 Improving education and learning opportunities
 Searching and applying for job
Disadvantage of internet

Addiction, time-waster
Identity theft, hacking , viruses and
cheating
Affects focus and patience
Health issues and obesity
Social isolation and depression
Not a safe place for children
 computer Hardware

 System unit :- micro-processor and memory (RAM)
 Input devices:- keyboard and mouse
 Output devices:- most common is computer display,
or monitor
 Secondary storage:- hard disks, solid-state storage,
and optical disks
 Hard disks:- store programs and very large data files
 Communication devices:- modems, router
 Four types of personal
computers

 Desktops
 Laptops
 Tablets
 Mobile devices also known as handhelds:-
Smartphone most widely used handheld computer
Desktop computers
 A computer is an electronic device for storing and processing
information. A desktop computers has a separate hard drive and


monitor that are attached to other equipment such as a keyboard
and mouse. Desktop computers are used in all organizations to
carry out many different tasks. Organizational data is usually
processed using a computer and different software applications.

Laptops
 A laptop is a small, portable computer that has its hard drive,
screen and keyboard within the same piece of equipment. Laptops
are popular as they are portable, lightweight and don’t solely rely
on a plug-in power supply (they have rechargeable batteries).
However, laptops have disadvantages. Their small size makes
them easy to steal, and they are not adjustable and, therefore, not
as comfortable to use unless a separate laptop stand is available.
Self-Check -1 Written Test


Directions: Answer all the questions listed below.
1. Define business technology
2. List out at least three examples of business technology
3. List two of printer type with their advantages and disadvantage
4. What are the two types of software?
5. Write the advantage of using business technology.
6. What is internet? Its advantage and drawback?
 2. Ergonomic Requirements
2.1 Concepts of Ergonomic

The word ergonomics comes from the Greek word
“ergon” which means work and “nomos” which means
laws. It’s essentially the “laws of work” or “science of
work”.
Ergonomics is the scientific discipline concerned with the
understanding of interactions among humans and other
elements of a system, and the profession that applies theory,
principles, data and methods to design in order to optimize
human well-being and overall system performance.
It is about creating comfortable conditions to work in. It is
concerned with fitting the job to the worker, rather than the
worker to the job.
Domains of ergonomics

 Physical (repetitive movement, layout, health, safety)
 Cognitive (mental workload, decision making and
work stress)
 Organizational ( communication, teamwork, work
design and telework)
 Importance of
Ergonomics

 Economic value
• Reduction of costs by preventing work related
problems
• Health care costs for treatment
• Costs associated with loss of labor
• Companies can improve efficiency, worker
productivity and cost reduction
 
 Social value
• Human well being, safety, health and comfort
• Reduces accidents at work, at home, etc. by reducing
human error
• Improves relationship between operators and
equipment
• Decreases absence from work
• Diseases of musculoskeletal system (LBP)
• Psychological illnesses (stress)
• User friendly products
 Ergonomic Requirements


Workspace, furniture and equipment are adjusted to suit the
ergonomic requirements of the user
Chair
 Chair height should be set so that feet are flat on the floor
(where a footrest has not been provided) and thighs are
horizontal.
 The backrest should provide firm lower back support so
adjustment up or down, and/or backwards or forwards
may need to be made until comfortable.
 Armrests should not interfere with performance of general
tasks.
Desk
 The height of the desk or chair should be adjusted so that the surface of
the desk is at elbow height (when sitting).


 There should be plenty of room for legs below the desk surface
 Personal and stationery items should be arranged for easy access, to
minimize twisting and bending.

Computer
 The monitor should be positioned after adjustments have been made to
the desk or chair. It is recommended that the top of the screen be level
with the eyes and be positioned about 50cm away from the body when
seated.
 The keyboard should be placed on the desk, as close to the user as
possible. Allow room for it to be moved away when not in use. The
angle of the keyboard can be adjusted by altering the supports
underneath.
 The mouse should be positioned next to the keyboard on the preferred
side. Wrist should be straight whilst using the mouse with the desk
supporting the wrist and not the arm.
Telephone


 The telephone should be easily accessible, yet not in the
way of the work area.
 The user should be able to talk on the phone without
standing or having to stretch to reach it. A headset is a
convenient alternative for constant phone users.
Document holder
 The document holder should be placed close to the
screen to minimize the movement required to turn from
one to the other.
 Depending upon personal preference, it may be
preferable to swap the screen position with the document
holder, if tending to look at the document more often.

Work Organization
Work organization meets organizational and occupational health


and safety requirements for computer operation
Work area
 Work area should be kept uncluttered(tidy). Desks should only
have on them what is really needed.
 Trays should be used for sorting documents, and any
documents that are finished with or will not be needed for some
time, should be filed away.
Rest periods
 It is important to have frequent breaks away from the
workstation. The recommended interval is ten minutes for each
hour worked in front of a computer.
 If unable to take this time out, work tasks should be varied. For
example, phone calls could be made; filing or other work
related tasks could be done for a few minutes.
Paper wastage
 Proofread and edit documents on screen before printing


 Don't print more pages than needed, use the "print range"
function of software to only print those pages which have
been edited
 Print on both sides of your paper where possible
 Use scrap paper from printed documents no longer needed.
Write on the back for informal notes or memos .
Recycling
 Paper should be saved for recycling where possible - if the
information is confidential, it can be shredded before
disposal into a recycling container
 Use recycled paper products wherever possible
 Reuse office products such as folders, envelopes and
packaging materials.
Energy and power use
 Use the "power save" feature of your printer, if
available 
 Switch off lights and equipment when not required.
Self check -2 written test

Directions: Answer all the questions listed below.

1. What is the meaning of ergonomic?

2. Mention some Ergonomic requirements at
workplace .
3. Write advantage of ergonomics.
 Part-II: Choose the correct answer
1. According to business technology one of the
following is odd?


A . spreadsheet B. mobile C. word-process D. accounting software
2. One the following is business type in agricultural
industry sector
A. Auditing B. accountant C. Lawyer D. Farming(Animal Production)
3. one of the following is not importance of ergonomics
A. Social value B. economic value C . Reducing illness at work D.
none

 LO 2: Process and organize data
Data processing can be thought of as collecting, ordering and

organizing information according to a logical and
appropriate arrangement for interpretation.
Data processing is classified as mechanized when it is done
with the aid of computers or other devices.
So, in practice, data processing is done in the following way:
 first the data is collected through hardware.
 Then the data is written and sent to that hardware's
processor.
 From then on, they will be received by software that will
analyze and organize them.
 With the processed data, it is possible to output
information, which generate knowledge to be used by the
person or company.
 Terminology

 Data: Data is just facts and figures. This can be a set
of value of a qualitative or quantitative variable, in
other words – data that can either be measured in
numbers or not. For example, the population of a
town over the last 250 years would be quantitative
data, whilst the color of the sky is qualitative data.
 Field: A combination of one or more characters is
called field. It is the smallest unit of data that can be
accessed by the user. The name of each field in a

record is unique. The data type of a field indicates
the type of data that can be stored in the field. Each
field contains one specific piece of information. A
field size defines the maximum number of characters
that can be stored in a field. For example, Employee
Number, Employee Name, Grade and Designation
are fields.
 Record: A collection of related fields treated as a
single as a single unit is called a record. For
example a employee’s record includes a set of


fields that contains Employer Number, Employee
Name, Grade and designation etc.
 File: A collection of related records treated as a
single unit is called file. File is also known as data
set. Files are stored in disk like hard disk, CD-

ROM or DVD-ROM etc. A Student file may
contain the records of hundreds of students. Each
student’s record consists of same fields but each
field contains different data.
1.1 Identifying and opening files and records
The process of identifying, opening and generating files


will depend on the requirements of your organization
and the business document you are producing.
This Learning out come will not cover every single
type of file that may be identified, opened and
generated, we will take a look at the examples of
business documents that will be discussed in module 2
Producing, Recording & maintaining Business
Documents
 Financial documents

 Effective finance management keeps your company
successful. Documents are key to tracking cash flow,
income and expenditure. They help business leaders
and senior management make data-backed business
decisions that help in organizational growth.
 Commonly used financial documents include:
 Profit loss statements.
 Income statement.
 Balance sheet.
 Business reports

 Business reports contain all the info investors and
stakeholders need to know about how a business
operates.
 There are four types of business reports:
 Analytical reports.
 Progress reports.
 Explanatory reports.
 Informational reports.
 Human resource
documents

 As the name suggests, employee agreement contracts ensure
employees follow and respect company policies.
 Hiring managers lay out clearly defined employment terms to
help new hires understand their role in the organization better.
 Companies also use documents to explain what employees will
get from the company in exchange for their services. These
documents outline benefits, rights and duties of each employee.
 Examples of HR documents include:
 Employee stock option agreement.
 Employment contract.
 Performance appraisal document.
 Employee handbook.
 Company bylaws

 Company bylaws are one of the first documents created
when a company first starts operations. They contain
information about the company's governing bodies the
board of directors and senior management.
 Here are the must-have components of company bylaws:
 Statement of purpose.
 Information about the board of directors.
 Shareholder information.
 Guidelines on how to handle conflict of interest.
 Guidelines on how to amend bylaws.
 Opening a file

 Before opening a file:
 Determine that there is a need to open a file, for
example, files should not be opened for the storage
of non-record material; then
 Ensure that a file with the same or similar subject
does not already exist in the Department. Duplicate
files should not be opened.
When a file is opened, it
should be given:
 A unique reference ID in the series;
 A unique file title – plain simple language should be
used in the file title. The intended title should not
overlap with an existing file title. Ambiguous words
– such as miscellaneous, general, correspondence,
and issues – should be avoided, as their use
inevitably results in large untidy catchall files being
created.
 Requirements of a good filing
system

 The system should be kept simple to reduce errors and to facilitate all
employees use of the system. It should, therefore, be designed for the normal
requirements of the organization and not for remote or exceptional possibilities.
 Files should contain information which is linked to the activities and functions
which they document.
 The system should have a structured numeric or alphanumeric referencing
system in which each element equates with a function of the file title to a
maximum of four elements. Types of file referencing systems include:
 alphabetical
 numerical
 alpha-numeric (for example, AB 12 / 1)
 keyword
 The most common of these systems is the alphanumeric. An attraction of this is
that the letters can indicate the function or business process covered by the files.
Data storage

 

 Other than on the hard drive, data may also be stored on:
 floppy disks: remember that a limited amount of information can be stored
here, so it is a good idea to compress the file to accommodate large amounts
of data
 CD-ROMs: suitable for large amounts of data
 back-up system: particularly important in case of computer failure to
safeguard large amounts of information
 External hard drives
 Thumb drives
Retrieving Documents


 Operating input device

 Following are some of the important input devices which are used in a
computer −
 Keyboard
 Mouse
 Joy Stick
 Light pen
 Track Ball
 Scanner
 Graphic Tablet
 Microphone
 Magnetic Ink Card Reader(MICR)
 Optical Character Reader(OCR)
 Bar Code Reader
 Optical Mark Reader(OMR)
 Keyboard

 Keyboard is the most common and very popular
input device which helps to input data to the
computer. The layout of the keyboard is like that of
traditional typewriter, although there are some
additional keys provided for performing additional
functions.
 Keyboards are of two sizes 84 keys or 101/102 keys,
but now keyboards with 104 keys or 108 keys are
also available for Windows and Internet.
 The keys on the keyboard are as follows −



 Mouse

 Mouse is the most popular pointing device. It is a very
famous cursor-control device having a small palm size
box with a round ball at its base, which senses the
movement of the mouse and sends corresponding
signals to the CPU when the mouse buttons are
pressed.
 Generally, it has two buttons called the left and the
right button and a wheel is present between the
buttons. A mouse can be used to control the position of
the cursor on the screen, but it cannot be used to enter
text into the computer.

Developing a document

 Spreadsheet

 Spreadsheet software allows users to organize data
in rows and columns and perform calculations.

Charting data in a
spreadsheet

 Self-check 2

Part-I:

Choose the correct answer
1. According to elements of data storage one of the
following is odd
A. Fields B. Attributes C. Entity D. word-
process
2. One the following is types of files except one?
A. Database files B. Document files C. Worksheet files
D. none
3. One of the following is type of input device but not
one?
A. Keyboard B. mouse C. scanner D. monitor
 Part I Matching

Instruction: select the correct answer for the given column.
A B
1. Type of file A. database
2. Records B. Output devices
3. Monitor D. Alphabetic, Numeric, etc
4. Input device E. all of the data about person/thing
5. Types of filing arrangements. F. Keyboard
 Test II: short Answer writing


Directions: Answer all the questions listed below.
1. Clearly define file
2. List types of files
3. Open file by your name and create database based
on what you want, then show records and field,
save the file properly.
 LO3 Maintain Technology
[Link] and replacing used
technology consumables
 Technology Consumables
To complete work tasks properly, it is important that
employees know how to identify and replace
technology consumables, including:
• printer ribbons and cartridges
• CD-ROMs
• floppy disks
• toner cartridges
• back-up tapes
• Zip disks
 Supplies should be checked on a regular basis, the
timing of which would vary according to the size of


the organization and the rate of use of these items.
 The ordering of these consumables may involve
filling out a requisition form or an order form or
arranging for a tender or contract for their supply.
 [Link] out and arranging routine
maintenance


 Routine Maintenance
It is important that routine maintenance of business
technology is carried out on a regular basis to ensure
minimal breakdowns.
 Equipment should be cleaned regularly by using a damp
cloth or other approved cleaning materials.
 Consumables should be checked to monitor their rate of
use, and replaced when needed.
 Regular servicing by qualified or manufacturer-approved
technicians will ensure that all equipment is in the best
condition possible to minimize breakdowns.
 Use the following tasks as a guide to create a

hardware maintenance program:
 Remove dust from fan intakes.
 Remove dust from the power supply.
 Remove dust from components inside the computer.
 Clean the mouse and keyboard.
 Check and secure loose cables.
 Use the tasks listed as a guide to create a software
maintenance schedule that fits the needs of your
computer equipment:
 Review security updates.
 Review software updates.
 Review driver updates..
 Scan for viruses and spyware.
 Remove unwanted programs
 Scan hard drives for errors.
 common faults

 All employees should receive training to solve common faults,
like
 paper jams
 system failures a
 low ink or toner cartridges.

 However, more complex problems should be reported

immediately to the person in charge of maintenance, to the
manufacturer or to the service company. A logbook of service
visits must be kept.
 It is a good idea to have all equipment checked regularly as part
of the Occupational Health and Safety inspections.
 3.3. identifying equipment
faults and taking action

 Identifying equipment fault may include
 Checking repairs have been carried out
 Encouraging feedback from work colleagues
 Keeping a log book of detected faults
 Preparing a maintenance program
 Regular back-ups of data
 Regular OHS inspections
 Routine checking of equipment
Computer Preventive Maintenance


 With proper maintenance you can avoid trouble and
keep your computer running at peek efficiency. The
basic steps are:
 Keep your operating system up-to-date with all the
latest security releases.
 Run an anti-virus program regularly to keep your
computer bug free.
 Run system utilities regularly to make sure your
hardware is operating correctly.
 Benefits of preventive
maintenance

Increases data protection
 Extends the life of the components
 Increases equipment stability
Reduces repair costs
 Reduces the number of equipment failures
 Computer Preventive Maintenance
Schedule
Delete Temp Windows Files

Daily

X
Weekly Monthly Annually

Run Virus Scan X

Windows Update X

Run Spigot X

Run Ad-Aware X

Check for Updates software X

Run Disk Cleanup X

Run Scan Disk/Check Disk X

Run Disk Defragmenter X

Check for Updates to Adobe Reader X

Clean Computer, Mouse, Keyboard & Monitor X

X X
 Cleaning Peripherals

 To avoid electrics shocks, alert staff of the need to
keep liquids away from all equipment connected to
the electricity supply.
 Advise staff to disconnect equipment from power
supply before mopping up spills.
 Monitors

 Carefully clean dust away from the vents in the
monitor's enclosure using a vacuum cleaner.
 You should clean the glass screen with electronic
cleaner .
 If you use a spray to clean a monitor you should be
careful to spray the wipe.
 Printers

 To clean printers:
 Switch off and unplug the printer, and wait at least
30 minutes for it to cool.
 Wear disposable plastics gloves.
 Clean the outer casing of the printer using a
dampened paper towel
 Check for, and remove any loose bits of paper.
 Vacuum inside the printer using a static-safe vacuum
cleaner.
 Keyboard

 Unplug and turn off your laptop
 Turn your laptop upside down while it's open, and
tap or shake it to dislodge debris.
 Use a soft-bristled brush to wipe and clean loose
debris from between the keys of your laptop.
 Wipe across the keys with a lightly-damp microfiber
cloth.
 If any stubborn grimey spots remain, use a cotton
swab dipped in a bit of isopropyl alcohol
 Mouse


 Turn the mouse upside down and push down and
away the roller-opening hatch with two fingers until
you see the panels open.
 Use a soft, dry, lint free cloth to wipe the ball clean.
Never use cleaning fluid or solvent.
 To clean the steel rollers carefully use a cotton swab
to remove the material buildup.
 Replace the ball in it its housing, and then re-insert
the retaining panel. When the panel is in place push
it down and backwards until it locks firmly.
 Self-check 3

Part I Matching
Instruction: select the correct answer for the given column.
A B
1. Outcome of maintain A. Checking repairs have been carried out

2. Equipment fault B. each data in the table

3. Technology consumable C. CD
4. Schedule D. Cleaning equipment and Windows Update

Test II: short Answer writing

Directions: Answer all the questions listed below.
5. List technologies equipment needs maintenance and prepare schedule.
6. List replaceable technology consumable.