ACCTG 16. Unit 1

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LEARNING OUTCOMES

At the end of the lesson, students should be able to:

Understand the basic concepts/terminologies in statistics;

Categorize data and the scales of measurement the data are measured;
Paraphrase and Differentiate the methods of collecting data and use appropriate
sampling techniques;

MODULE 1
Chart data in various forms such as graphs, tables and/or texts using MS Excel;
Introductory Concepts

Definition of Statistics
plural sense: numerical facts, e.g. CPI, peso-dollar exchange rate

singular sense: scientific discipline consisting of theory and methods for processing
numerical information that one can use when making decisions in the face of
uncertainty.

History of Statistics

 The term statistics came from the Latin phrase “ratio status” which means
study of practical politics or the statesman’s art.
 In the middle of 18th century, the term statistik (a term due to Achenwall) was
used, a German term defined as “the political science of several countries”
 From statistik it became statistics defined as a statement in figures and facts of
the present condition of a state.

Application of Statistics

 Diverse applications
“During the 20th Century statistical thinking and methodology have become the
scientific framework for literally dozens of fields including education, agriculture,
economics, biology, and medicine, and with increasing influence recently on the hard
sciences such as astronomy, geology, and physics. In other words, we have grown
from a small obscure field into a big obscure field.” – Brad Efron
 Comparing the effects of five kinds of fertilizers on the yield of a particular variety
of corn
 Determining the income distribution of Filipino families
INTRODUCTORY CONCEPTS

 Comparing the effectiveness of two diet programs


 Prediction of daily temperatures
 Evaluation of student performance

Two Aims of Statistics
Statistics aims to uncover structure in data, to explain variation…
 Descriptive
 Inferential
Descriptive Statistics includes all the techniques used in organizing, summarizing and
presenting the data on hand while Inferential Statistics includes all the techniques
used in analyzing the sample data that will lead to generalizations about a population
from which the sample was taken.

Areas of Statistics
Descriptive statistics
 methods concerned w/ collecting, describing, and analyzing a set of data without
drawing conclusions (or inferences) about a large group.

Example of Descriptive Statistics

Present the Philippine population by constructing a graph indicating the total number of
Filipinos counted during the last census by age group and sex
INTRODUCTORY CONCEPTS

Inferential statistics
 methods concerned with the analysis of a subset of data leading to predictions or
inferences about the entire set of data.

Example of Inferential Statistics

A new milk formulation designed to improve the psychomotor development of infants


was tested on randomly selected infants.

Based on the results, it was concluded that the new milk formulation is effective in
improving the psychomotor development of infants.

Larger Set
(N units/observations) Smaller Set
(n units/observations)

Inferences and Generalizations


INTRODUCTORY CONCEPTS

Key Definitions
 A universe is the collection of things or observational units under consideration.
 A variable is a characteristic observed or measured on every unit of the universe.
 A population is the set of all possible values of the variable.
 Parameters are numerical measures that describe the population or universe of
interest. Usually donated by Greek letters;  (mu),  (sigma),  (rho),  (lambda),
 (tau),  (theta),  (alpha) and  (beta).
 Statistics are numerical measures of a sample.

Parameter is a summary measure describing a specific characteristic of the


population while Statistic is a summary measure describing a specific characteristic of
the sample.
INTRODUCTORY CONCEPTS
MODULE 2

Types of Variables
ACTIVITY No. 1
Qualitative variable

Answer the following questions as briefly as possible.
non-numerical values
1. Differentiate descriptive from inferential statistics.
VARIABLES
Quantitative variable
[4]

numerical values
Qualitativefields:
2. Give specific application of statistics in the following Quantitative
a.
[14] Discrete
2.1 Business countable
& Accountancy
2.2 b. Continuous
Computer Studies
2.3 
Education measurable
2.4 c. Constant
Social Sciences & Humanities
2.5 d.
Agriculture
2.6 Literature & Fine Arts
2.7 Technology & Livelihood Discrete Continuous
3. Look for any printed material and identify the statistics mentioned in the
material and classify them as to whether it is descriptive or inferential MODULE 3
statistics. [12]
Scales of Measurement MODULE 4
Definition
The1.Measurement
Nominal
ratio level ofis measurement has all the
the process of determining thevalue
following
or label properties:
of the variable based on what has been
 Numbers or symbols ACTIVITY usedNo. to classify
2
observed.a. the Examples
numbers are sex,
in the maritalare
system status,
used occupation,
to classify a person/object into
nationality,
distinct,
For Enumerate
example, we can
etc
non-overlapping
five
measure and
(5) variables exhaustive
that you
the educational categories;
may
level of thinkbyand
a person classify
using each as
the International to
Standard
qualitative
b. the
Classification
or quantitative
system
Ordinalarranges
of2.Education
data.
scale by the
designed
If quantitative, state whether
categories according to magnitude;
UNESCO:
it is discrete or
continuous data.
 theAccounts State the
for order; level each variable
nosecondary;
indication is measured. [15]
of distance st
c. system
0 pre-primary; has
1 primary;
1. __________________________ a 2fixed
lowerunit of measurement representing
3 upper secondary; a setnontertiary;
4 post secondary size 51
between
throughout nd thepositions.
scale and
2. tertiary;
stage __________________________
 6Examples are curriculum level, socio-economic
2 stage tertiary
3.Methods
__________________________
d. thestatus, ofmilitary
system Data
has an ranks, Latinzero.
Collection
absolute honors, etc
4. __________________________
5.3._________________________
Interval scale
 Objective Method
 Equal intervals; no absolute zero.
 Examples are temperature, test scores, etc

4. Ratio scale
 Has absolute zero.
 Examples are bank account, cellphone load, etc

 Subjective Method
INTRODUCTORY CONCEPTS

 Use of Existing Records


MODULE 4

Methods of Data Presentation

 Textual
 Tabular
 Graphical

Identify whether the given situation belongs to the area of descriptive statistics or
inferential statistics. SELF ACTIVITY
[20]
SELF No. 2 QUESTION
ASSESSMENT
ASSESSMENT QUESTION NO.No. 2
1. Synchronous vs Asynchronous Learning: Their Effects
Sketch a pie chart on your own monthly 1family income and expenditures.in the Teaching-
[20]
Learning Process
2. Average of a student in his 10 subjects
Classify the following
3. Statistics variables as
on COVID-19 to qualitative
cases or quantitative. If quantitative, further
in the world
tell if it is discrete or continuous data. Be able to state the scale each is measured.
4. Effect of music in reviewing for the exams
[30]
5. One wishes to find out which gives a better salary between companies in the
1. breeds of dogs
rural areas or urban areas
2. birth order (first, second, etc)
6. Enrolment rate in tertiary private institutions
3. monthly income
7. Percentage of PUIs by municipality in the Province of Rizal
4. cellphone number
8. Impact of COVID 19 Pandemic in the life of tertiary students
5. night differential of cashiers in a convenient store
9. Average sales for the first quarter of 2020
6. spot on a die
10. Amount of time spent in studying vs success of passing
INTRODUCTORY CONCEPTS

SELF ASSESSMENT QUESTION No. 3

Sketch an appropriate graph in each of the following problems.


1. Enrolment Profile by College of a certain university for SY 2019-2020. [10]

College First Semester Second


Semester
Accountancy 450 650
Business 1250 1500
Computer Studies 600 750

2. Verbal Ability Test Scores and Math Ability Test Scores of ten (10) students in a
certain class. [15]

Student Verbal Ability Math Ability


Test Score Test Score
1 80 95
2 95 88
3 82 89
4 85 94
5 84 92
6 80 87
7 86 89
8 89 92
9 85 90
10 90 85
INTRODUCTORY CONCEPTS

ANSWERS TO SELF ASSESSMENT QUESTION No.


1

Identify whether the given situation belongs to the area of descriptive statistics or
inferential statistics. [20]

1. Synchronous vs Asynchronous Learning: Their Effects in the Teaching-Learning


Process Inferential Statistics
2. Average of a student in his 10 subjects Descriptive Statistics
3. Statistics on COVID-19 cases in the world Descriptive Statistics
4. Effect of music in reviewing for the exams Inferential Statistics
5. One wishes to find out which gives a better salary between companies in the
rural areas or urban areas Inferential Statistics
6. Enrolment rate in tertiary private institutions Descriptive Statistics
7. Percentage of PUIs by municipality in the Province of Rizal Descriptive Statistics
8. Impact of COVID 19 Pandemic in the life of tertiary students Inferential Statistics
9. Average sales for the first quarter of 2020 Descriptive Statistics
10. Amount of time spent in studying vs success of passing Inferential Statistics
INTRODUCTORY CONCEPTS

ANSWERS TO SELF ASSESSMENT QUESTION No.


2

Classify the following variables as to qualitative or quantitative. If quantitative, further


tell if it is discrete or continuous data. Be able to state the scale each is measured.
[30]
1. breeds of dogs qualitative, nominal
2. birth order (first, second, etc) qualitative, nominal
3. monthly income quantitative, continuous, ratio
4. cellphone number quantitative, discrete, nominal
5. night differential of cashiers in a convenient store quantitative, continuous, ratio
6. spot on a die quantitative, discrete, nominal
7. jersey number of a basketball player quantitative, discrete, nominal
8. IQ test scores quantitative, continuous, interval
9. Students classification (continuing, irregular, returning) qualitative, nominal
10. COVID 19 cases in a barangay quantitative, discrete, ratio
INTRODUCTORY CONCEPTS

ANSWERS TO SELF ASSESSMENT QUESTION


No. 3
Sketch an appropriate graph in each of the following problems.
1. Enrolment Profile by College of a certain university for SY 2019-2020. [10]

College First Semester Second


Semester
Accountancy 450 650
Business 1250 1500
Computer Studies 600 750

Chart Title
1400 1600

1200 1400
1200
1000
1000
800
800
600
600
400
400
200 200
0 0
Accountancy Business Computer Studies

First Semester Second Semester


INTRODUCTORY CONCEPTS

2. Verbal Ability Test Scores and Math Ability Test Scores of ten (10) students in a
certain class. [15]

Student Verbal Ability Math Ability


Test Score Test Score
1 80 95
2 95 88
3 82 89
4 85 94
5 84 92
6 80 87
7 86 89
8 89 92
9 85 90
10 90 85

Chart Title
100

95

90

85

80

75
INTRODUCTORY CONCEPTS

Reference: Slides Presentation Used During The Training on Teaching Basic Statistics for Tertiary
Level Teachers Summer 2008

Most of the slides were taken from Elementary Statistics: A Handbook of Slide Presentation
prepared by ZVJ Albacea, CE Reano, RV Collado, LN Comia, NA Tandang in 2005 for the Institute
of Statistics, CAS UP Los Baños

Step 2:
Write the left most column d
hen three or more numbers must
be
added, the chances of making a
mistake
becomes much smaller if the
first two
INTRODUCTORY CONCEPTS

numbers are added and then the


third one

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