The facts and figures that are fed into a computer for further processing are called data. Data are raw input until the computer system interprets them using machine language, stores them in memory, classifies them for processing and produces results in conformance with the instructions given to it. Processed and useful data are called information which is used for decision making.

1. Hardware oriented procedure,
2. Software oriented procedure and
3. Internal procedure

1. Faster processing,
2. Accurate information and
3. Reliability

A set of tools and programs to manage the overall working of a computer using a defined set of hardware components is called an operating system.
Example:
1. DOS
2. Windows.

1. System analysts
2. System programmers
3. System operators

(i) Codification of accounts is needed where there are numerous accounts heads in an organisation.
(ii) There is a hierarchical relationship between the groups and its components.
(ii) In order to maintain the hierarchical, relationships between a group and its sub-groups, proper codification is required.

(a) Hardware oriented procedure:
It defines the working of a hardware component.
(b) Software oriented procedure:
It is a set of detailed instructions for using the software .
(c) Internal Procedure:
It maintains the overall working of each part of a computer system by directing the flow of information.

(a) System Analysts :
People who design the operation and processing of the system.
(b) System Programmers :
People who write codes and programs to implement.the working of the system.
(c) System Operators :
People who operate the system and use it for different purposes. They are also called as end users.

Procedure
i) Open a new spreadsheet in MS-Excel
ii) Enter all given values as given in the question.
iii) To find the Average mark in cell B5 give the formula
= AVERAGE(B2:H2)
iv) To calculate the highest score, in cell B3 give the formula = MAX(B2:H2)
v) To find the lowest rank in cell B4 give the formula = MIN(B2:H2)
The average score is 124, the highest score is 204 and the lowest score is 60.