LEARNING UNIT 1:
COMPUTATIONAL THINKING
1.1 INTRODUCTION, OUTCOME AND ASSESSMENT CRITERIA
1.2 WHAT IS COMPUTATIONAL THINKING?
1.3 THE PILLARS OF COMPUTATIONAL THINKING
1.4 CLOSING REMARKS
1.5 REFERENCES
1|P a g e
1.1 INTRODUCTION, OUTCOME AND ASSESSMENT CRITERIA
In the world of AIN3701 you will encounter emerging technologies of the 4th industrial revolution,
data analytics, dashboards, automation (including VBA programming) and cyber security. However,
before you explore this amazing world, you will first need to learn to think with a problem-solving
mindset. Therefore, we will kick off your studies of AIN3701 with computational thinking.
We will explore the definition of computational thinking, the pillars (or steps) of computational
thinking and, lastly, do a practical application using computational thinking.
The good news is that computational thinking can be used to solve everyday problems – not only to
solve problems with computers. I will give you a hint: you use computational thinking to brush your
teeth … �.
Next up, the definition of computational thinking.
1.2 WHAT IS COMPUTATIONAL THINKING?
Bitesize (2022) defines computational thinking as ‘the process of identifying a clear, defined, stepby-step solution to a complex problem.’ This includes breaking down a problem into smaller pieces,
recognising problems and eliminating unnecessary details so that the step-by-step solution can be
replicated by humans and computers (Bitesize 2022).
When one looks at the definition, it is important to note that computational thinking is a problemsolving mindset that can be used to solve complex problems. Another important observation is that
the solution can be implemented by both humans and machines, contrary to the popular thinking
that it can only be used by computers.
Next, we will look at the pillars of computational thinking.
2|P a g e
1.3 THE PILLARS OF COMPUTATIONAL THINKING
Figure 1.1: Pillars of computational thinking
Bitesize (2022) identifies four pillars of computational thinking. These four pillars are decomposition,
pattern recognition, abstraction, and algorithms. Figure 1.1 gives you a visual representation of
these pillars.
Let’s discuss these pillars in a bit more detail:
PILLAR 1: DECOMPOSITION
Decomposition is breaking down a problem into more manageable subproblems (Bitesize 2022). In
FAC1601 you learnt how to calculate the net profit percentage of a business entity. You may have
felt a bit overwhelmed by this request. But breaking it down to first determine net profit and then to
determine sales, already looks a bit easier. Then we can decompose net profit even further into
revenue, cost of sales, other income, other expenses, income tax expense. To make it even clearer:
getting the mentioned figures (solving the little problems) will contribute to solving the big problem
(solving net profit percentage).
3|P a g e
Activity 1.1
You are employed at Ikhishi Likagogo, a company that manufactures breads, cakes, and South
African delights. These products are then sold and distributed to their customers within South Africa,
but also to the rest of the world. The founder and CEO of Ikhishi Likagogo is Tshegofatso Duma, who
has won various business and innovation awards in South Africa. You report to the financial director.
Angelique Jansen, who qualified as a CA(SA) 15 years ago.
Ikhishi Likagogo operates three divisions, namely Breads, Cakes and SA delights. Each division is an
investment centre. In an investment centre, divisional managers are responsible for both sales
revenues and costs and have the responsibility and authority to make capital investment decisions
(Drury 2022:534).
Ms Duma presented the following chart at the first management meeting on 5 January 2023:
Figure 1.2: Revenue 2012 – 2022
She made the following remark: “When we started Ikhishi Likagogo in 2012, we committed to
provide a high-quality product at a reasonable price. Therefore, the main marketing activity of the
4|P a g e
company was through word of mouth. This strategy worked brilliantly when we experienced an
increase in revenue consistently till 2020. In 2021 we experienced a decline in sales and managers of
the divisions ensured me that the Covid pandemic was the reason thereof. However, now, in 2022
there is another decline. Ladies and gentlemen, I therefore do not buy your excuse of the pandemic
as a decline in sales. I want to ask our new recruit (that is you �): how we can solve this problem?”
Share your reply in the Discussion Forum decomposition with your fellow students. Please follow
the rules of netiquette we have covered in learning unit 0 and adhere to the following guidelines for
participating in forums:
•
•
•
•
Compile your post offline and keep record of it.
Use an academic writing style for referencing and citing the sources you used.
Post your answer on the forum.
Reply to contributions of at least two of your fellow students’ contributions.
PILLAR 2: PATTERN RECOGNITION
Pattern recognition is finding similarities or characteristics within or between problems (Bitesize
2022). Sometimes, the solution for one similar problem can be applied to the next similar problem.
For example, a company sells three colours of pens: green, red, and blue. The sales of pens are
declining, and therefore you decided to look at the number of pens sold per colour. You notice that
green pens sales are increasing but red and blue pen sales are declining. Therefore, the pattern
identified is the decline of sales of blue and red pens (also known as data insights).
Activity 1.2
After the CEO asked the question raised in activity 1.1, Angelique, the financial director, presented
the following chart:
5|P a g e
Figure 1.3: Revenue per division 2012 – 2022 (Van Staden 2022)
She gave you the opportunity to identify any patterns of concern displayed in this chart.
Share your findings in the Discussion Forum about pattern recognition with your fellow students.
Please follow the rules of netiquette we have covered in learning unit 0 and adhere to the following
guidelines for participating in forums:
•
•
•
•
Compile your post offline and keep record of it.
Use an academic writing style for referencing and citing the sources you used.
Post your answer on the forum.
Reply to contributions of at least two of your fellow students’ contributions.
PILLAR 3: ABSTRACTION
Abstraction is the determination of the characteristics of the problem that are important and to
disregard the characteristics of the problem that are not important (Bitesize 2022). Let’s look again
at the pen example that we discussed in PILLAR 2: PATTERN RECOGNITION. Remember that you
have observed an increase in sales of green pens and a decrease in sales of red and blue pens. In
looking at why the sales of pens have declined, the decline in sales of the blue and red pens will be
relevant (as they experienced a decline in sales). The green pens’ increase in sales would therefore
not be relevant to the problem.
6|P a g e
Activity 1.3
Use the chart displayed in figure 1.3 and select which division(s) should be further investigated.
Click here to select all that apply.
Breads
Cakes
SA Delights
PILLAR 4: ALGORITHMS
An algorithm is a step-by-step instruction to perform a computation and solve a given problem or
the order of steps that should be followed to solve the problem (Bitesize 2022). To give you a simple
example, assume that you use an algorithm to brush your teeth, which is displayed in figure 1.4.
7|P a g e
Figure 1.4: Tooth brushing algorithm (Repetto 2013)
In simple terms, an algorithm is nothing more than steps (or a procedure) to solve a problem.
Please watch the video by GCFGlobal for more information on an algorithm by clicking here.
8|P a g e
Activity 1.4
Angelique Jansen, the financial director, has called you to her office. She has appointed John Naidoo
to assist in the Treasury function. One of his duties is to perform the bank reconciliation at the end
of each month. The problem is that John needs assistance in performing this task. As you have
already learnt how to perform a bank reconciliation in FAC1502, Angelique has asked you to write an
algorithm to assist John with this.
Share your algorithm in the Discussion Forum with your fellow students. Please follow the rules of
netiquette we have covered in learning unit 0 and adhere to the following guidelines for
participating in forums:
•
•
•
•
Compile your post offline and keep record of it.
Use an academic writing style for referencing and citing the sources you used.
Post your answer on the forum.
Reply to contributions of at least two of your fellow students’ contributions.
End of activity
You have now learnt what an algorithm is. In practice, there are instances where algorithms are
constructed using pseudocode or flowcharts.
Metwalli (2022) defines a pseudocode as ‘a technique that is used to describe the distinct steps of
an algorithm in a manner that is easy to understand for anyone with basic programming knowledge’.
As this technique is mostly used in the computer science discipline, it does not fall within the scope
of this module. If you want to learn more on pseudocodes, you can read an article written by
Metwali by clicking here. Note that this article will not be assessed in this module.
The second technique in constructing an algorithm is by constructing a flowchart (also known as
flowcharting). A flowchart is a diagram that depicts a process, system, or computer algorithm
(Lucidchart). Flowcharts are widely used in multiple disciplines to document, study, plan, improve
and communicate complex processes in a clear and easy to understand diagram (Lucidchart). You
have already encountered flowcharts in AIN2601, like the one displayed in figure 1.5, on the revenue
process.
9|P a g e
Figure 1.5: Generic revenue process (University of South Africa 2017:26)
When planning an algorithm, it may be worthwhile to first document it by drawing a flowchart. This
will ensure that you understand the requirement before writing the code. For a complete list of
flowchart symbols, visit the following article by Lucidchart by clicking here. The following video by
UCode (2021) will give you more background on flowcharting and will also assist you in drawing up
and reading a flowchart. Please click here to watch the video.
Activity 1.5
Ikhishi Likagogo manufactures breads, cakes and South African delights, which are then sold in the
local and international market. Each product line has a product manager who is responsible for all
activities related to the specific product range. For example, the product manager of the Cake
10 | P a g e
division is responsible for the whole logistical process from the time that a customer orders a cake
(therefore, from order until delivery).
The process starts once the product manager receives an order, for example, three chocolate cakes
and two carrot cakes, from Lulu’s bakery. The manager of the Cakes division will identify the recipes
of the chocolate and carrot cakes and order the ingredients from the Stores division (Stores) by
completing an IRF (Ingredients Requisition Form). A copy of the customer order will accompany this
form to Stores.
The manager of the Stores division will receive the IRF and the customer order. He/she will then
check whether the applicable ingredients are in stock. If not, the store manager will notify the
purchasing division to order the ingredients as soon as possible, by completing an IPF (Ingredients
Processing Form). If the ingredients are available, the store manager completes an ITF (Ingredients
Transfer Form) and send this form with the ingredients to the factory. The factory is located about
10 kilometres from the stores. Once delivered, the factory foreman will compare the ITF with the
ingredients delivered. The factory foreman completes a GRN (Goods Received Note) and records
also the time of delivery on the GRN. The GRN is then sent to Stores.
The manager of the Stores division will notify the product manager when the ingredients are
delivered by forwarding him/her the IRF, ITF and GRN.
Draw a flowchart on the workings of this process in the Stores division. Use Microsoft Excel 365 to
draw the flowchart. Print your output to a PDF file.
Share your PDF flowchart with your fellow students/e-tutor in the Discussion Forum . In addition,
you need to comment on two of your fellow students’ replies.
End of activity
1.4 CLOSING REMARKS
You have now worked through the computational thinking process and applied it to a business
scenario. This thinking process will assist you in studying AIN3701. Make sure you understand it
before moving to the next unit.
If you still feel a bit lost, the following video by Jules (2017) is a great illustration of computational
thinking. You can watch this video by clicking here.
11 | P a g e
1.5 REFERENCES
Bitesize. 2022. Introduction to computational thinking. Available at:
https://www.bbc.co.uk/bitesize/guides/zp92mp3/revision/1
Drury, C. 2022. Management and Cost Accounting. 11th edition. Cengage. United Kingdom.
GCFGlobal. 2022.
Computer Science Basics: Algorithms. Available at:
https://www.youtube.com/watch?v=kM9ASKAni_s
Jules. 2017.
Best of Digital Literacy + Computational Thinking for Children. Available at:
https://www.youtube.com/watch?v=mUXo-S7gzds
Lucidchart. 2022. [ What is a Flowchart. Available at:
https://www.lucidchart.com/pages/what-is-a-flowchart-tutorial
Metwalli, S. 2022. Pseudocode: What it is and how to write it. Available at:
https://builtin.com/data-science/pseudocode
Repetto, D. 2013. Some Simple Algorithms. Available at:
http://sites.music.columbia.edu/cmc/courses/g6602/spring2013/some_simple_algorithms.shtml
UCode. 2021.
What is a flow chart? Available at: https://www.youtube.com/watch?v=nlotZCvL9RU
University of South Africa. 2017. Department of Management Accounting. Practical accounting data
processing: Study guide 2 for AIN2601. Pretoria.
12 | P a g e