Free Essay

Unified Accounts Code Structure

In: Other Topics

Submitted By enthral
Words 1523
Pages 7
Republic of the Philippines

Unified Accounts Code Structure
Unified Accounts Code Structure


1. What is the Unified Accounts Code Structure? 3
2. Why a UACS? 3
3. Where will UACS be used? 3
4. Who will use the UACS? 4
5. How will UACS improve financial reporting? 4
6. What are the reporting requirements that will be best served by the UACS? 4
7. What document provides guidance on the use of the codes? 4
8. What policies and systems will be affected or need to be modified to implement UCAS? 4
9. What are the key elements of the UACS and how many codes are there for each element? 5
10. Do we really need the 54-digit code to implement UACS? 5
11. What are UACS users required to identify in facilitation data integrity of the Funding Source Code? -----------------------------------------------------------------------------------------------------------------------------------------5
12. What is the business rule to facilitate data integrity of the organization? 5
13. Under the UACS Location Code, are the codes the same codes that are being used now? 6
14. In preparing the budget for execution, can we use the current chart of accounts of COA on object coding? 6
15. What are the key business rules for code management to preserve transaction history and to ensure financial and performance data for one year is comparable with data from other years? 6
16. What are the responsibilities of the oversight agencies in the adoption of the UACS? 6
17. Who would address issues arising from the implementation of UACS? 7

1. What is the Unified Accounts Code Structure?
The Unified Accounts Code Structure or UACS is a government-wide harmonized budgetary, treasury and accounting code classification framework jointly developed by the Department of Budget and Management (DBM), the Commission on Audit (COA), the Department of Finance (DOF) and the Bureau of the Treasury (BTr) to facilitate reporting of all financial transactions of agencies including those for revenue generation.

2. Why a UACS?
As a coding framework for financial transactions, the UACS ensures that all processes, from budgeting and cash management to accounting and audit will follow a single classification system or common language. The new codes will make it easier to collect, aggregate, consolidate and report financial transactions across government.

3. Where will UACS be used?
Every IT system should adopt the UACS for the Budget Cycle—preparation, legislation, execution and accountability.

* Budget Cycle – preparation, legislation, execution and accountability * Reporting Appropriation, Allotment, Obligation, Disbursement * Reporting of actual expenditure against budget appropriation and comparison of disbursements for programs/projects/activities with their approved appropriations * Payroll, cash management and forward planning * Performance Measurement The UACS is the heart of the Government Integrated Financial Management Information System or GIFMIS that will collect and organize financial information in a central database to support budget preparation, management, execution and financial reporting or accounting and audit in a timely, accurate and efficient manner.

4. Who will use the UACS?
The UACS will be used by all departments and agencies of the National Government including Constitutional Commissions/Offices, State Universities and Colleges and Government-Owned and/or Controlled Corporations with Budgetary Support from the National Government including those maintaining Special Accounts in the General Fund. It shall also be used for budget transfers to LGUs, i.e. IRA and Special Shares.

5. How will UACS improve financial reporting?
Oversight and implementing agencies will share a common set of financial data and information for budgeting, procurement, cash management and treasury and accounting and auditing to aid analysis and decision making, and facilitate processing and timely availability of information.

6. What are the reporting requirements that will be best served by the UACS?
6.1 Financial statements and reports required by DBM and COA,
6.2 Financial Statements required by the Public Sector Accounting Standards
Board of the Philippines,
6.3 Management reports required by the executive officials/heads of departments and agencies, and
6.4 Economic statistics consistent with the Government Finance Statistics (GFS)
Manual 2011

7. What document provides guidance on the use of the codes?
The codes are contained in the UACS Manual per COA-DBM-DOF Joint Circular No. 2013-1. The Manual is also available at the DBM website at

8. What policies and systems will be affected or need to be modified to implement UCAS?
Adoption of the General Appropriations Act (GAA) as a Budgetary Release Document; Review of existing Release Documents, Budget Execution Documents, and Financial Accountability Reports; and enhancement of COA’s eNGAS and eBudget systems. AGDB/Government Servicing Banks’ system on collections and disbursements of government funds also needs to be modified to make it UACS-compliant. New systems such as CHRIS and eNCS of the Bureau of the Treasury will also be modified.

9. What are the key elements of the UACS and how many codes are there for each element?
More popularly known as FOLMO, the 5 key elements of the UACS with specified number of digits are the following: Funding Source (8), Organization (12), Location (9), Major Final Output/Program, Activity and Project (15), and Object (10). Each element is composed of segments. All in all, the UACS has 54 digits.

10. Do we really need the 54-digit code to implement UACS?
Using the complete 54-digit code would depend on the agency’s requirements. There might be codes which may not be necessary or applicable. The GIFMIS, when fully operational, will use all the codes in capturing, processing and reporting on financial data and information of the various agencies. However, only applicable codes for each agency will be used.

11. What are UACS users required to identify in facilitation data integrity of the Funding Source Code?
Two things should be identified: (a) source of funds in the case of foreign-assisted projects, i.e., which country or multilateral agency provided finance? (b) type of funds being given to GOCCs in the case of budgetary support, i.e., is it equity, subsidy or net lending?

12. What is the business rule to facilitate data integrity of the organization?
If organizations are reassigned, (e.g. merging, splitting, consolidation, change in department attachment) all new coding numbers that apply shall be used. The old codes should never be reused so as to preserve transaction history of each agency.

13. Under the UACS Location Code, are the codes the same codes that are being used now?
Yes. UACS adopts the National Statistical Coordination Board Philippine Standard Geographic Code. The complete list of location codes can be downloaded from the National Statistical Coordination Board (NSCB) website at Currently, for Personnel Services (PS) and Maintenance and Other Operating Expenses (MOOE), the Location Code to be used is the physical location of the Office; and for Capital Outlay (CO), the physical location thereof. This rule will be subject to further issuances in the future.

14. In preparing the budget for execution, can we use the current chart of accounts of COA on object coding?
Yes, but the agency also has to use the Revised Chart of Accounts (RCA) of COA. The system is for use by all government agencies and departments. There is no need to memorize the codes since all the entries are in the dropdown menu. All one needs to do is to pick up the name and the account and put the corresponding amount in preparing the budget and reporting it.

15. What are the key business rules for code management to preserve transaction history and to ensure financial and performance data for one year is comparable with data from other years? 15.1 Assigned codes are never reused for a purpose other than that for which they were originally assigned
15.2 New codes are always to be assigned to new organization entities, fund sources, major final outputs, programs/activities/projects and object code descriptors.

16. What are the responsibilities of the oversight agencies in the adoption of the UACS? 16.1 DBM – validation and assignment of new codes for funding source, organization, sub-object codes for expenditure items 16.2 COA – consistency of account classification and coding structure with the
16.3 DOF-BTr – consistency of account classification and coding standards with the Government Finance Statistics 16.4 DBM and Proponent Agency – validation and assignment of new Program,
Activity, Project codes

All heads of department/agencies and chiefs of financial and management services shall ensure the proper adoption of all accounts classification and coding in the UACS manual.

17. Who would address issues arising from the implementation of UACS?
The UACS Help Desk was developed as a single point of contact for financial users should there be any request for assistance for the proper implementation of UACS. The DBM Operations, including UACS Element Owners, will be responsible for the Help Desk. It will have a dedicated number or email address to respond to the issues of users. More so, it intends to provide analysis of frequently recurring problems and actions taken in response to these issues (Help Desk History).

Similar Documents

Premium Essay

Pseudo-Code Structure

...Pseudo-code is an informal high-level description of the operating principle of a computer program or other algorithm. It uses the structural conventions of a programming language, but is intended for human reading rather than machine reading. Pseudo-code typically omits details that are not essential for human understanding of the algorithm. The programming language is augmented with natural language description details, were convenient, or with compact mathematical notation. The purpose of using pseudo-code is that it is easier for people to understand than conventional programming language code, and that it is an efficient and environment-independent description of the key principles of an algorithm. Pseudo-code resembles, but should not be confused with skeleton programs, including dummy code, which can be complied without errors. Flowcharts and Unified modeling Language charts can be thought of as a graphical alternative to pseudo-code, but are more spacious on paper. A sequence structure is represented in pseudo-code as a line of instruction. A pseudo-code statement representing sequence would typically contain text very similar to what is found within the rectangle of the flowchart. The sequence control structure simply lists the lines of pseudo-code. The concern is not with the sequence category but with selection and two of the iteration control structures. A good example is; if age greater than 17, display a massage indicating you can vote else display a message......

Words: 765 - Pages: 4

Free Essay

Compute Unified Device Architecture

...Compute Unified Device Architecture --Supercomputing For the MASSES AUTHOR Havirdhara B.Tech III-II year AFFILIATIONS: KESHAV MEMORIAL INSTITUTE OF TECHNOLOGY AFFILIATED TO JNTU HYDERABAD E-Mail:- ABSTRACT: In this age of super-computing, the demand for the extremely high speed processors is surging. This ever-increasing demand forces us to go for the high speed Multi-core processors. Multi-core processors are no longer the future of computing-they are the present day reality. With the rise of multi-core architectures the question of the hour is: how to program massively parallel processors. Nvidia, the pioneer in GPU design, has come up with an advanced user-friendly architecture, “THE CUDA” that enables dramatic increases in computing performance by harnessing the power of the GPU (graphics processing unit). CUDA (an acronym for COMPUTE UNIFED DEVICE ARCHITECTURE) reduces the complexity of the parallel programming to a great extent. The best feature of CUDA is that we can program the GPUs using C, JAVA and other high level programming environments. In this paper, we present the basics of CUDA programming with the need for the evolution of the same. This paper also presents the different applications of CUDA, which tells us why and how CUDA scores over other parallel programming architectures. Introduction: Parallelism is the age old technique used for the efficient data processing. The same technique re-emerging...

Words: 1310 - Pages: 6

Free Essay


...Fundamentals Pilot Paper – Knowledge Module Accountant in Business Pilot Paper from December 2011 onwards Time allowed: 2 hours ALL 50 questions are compulsory and MUST be attempted. Do NOT open this paper until instructed by the supervisor. This question paper must not be removed from the examination hall. The Association of Chartered Certified Accountants Paper F1 ALL 50 questions are compulsory and MUST be attempted Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Each question is worth 2 marks. 1 Which of the following are substantive tests used in the context of external audit of financial accounts? A B C D To To To To establish whether a figure is correct investigate why a figure is incorrect assess whether a figure should be included determine why a figure is excluded 2 The following are four styles of management identified by Blake and Mouton: 1. 2. 3. 4. Team Middle of the road Country club Authoritarian Which of the following are the most task efficient managerial styles as suggested by Blake and Mouton? A B C D 1 2 1 2 and and and and 3 4 4 3 3 In relation to the management of conflict, which of the following approaches will maximise the prospect of consensus? A B C D Acceptance Negotiation Avoidance Assertiveness 4 Darragh has been appointed to the management team of a professional football club. His role includes coaching,......

Words: 5324 - Pages: 22

Premium Essay

Dual Code Structure

...Individual Paper Week Three Deana Webster University of Phoenix Individual Paper Week Three Originally, I started off by selecting Dual-Code Structure. It appeared that I would not be able to complete my programming with Single-Code Structure and yet I did. I believed that Dual-Code would start out by sending in one response if the patient was a Diabetic when the answer was yes the system would prompt it to a cascading set of questions. The group of questions which would be answered and the end of assessment message opens. “Thank You For Taking your Diabetic Assessment.” Sending the patient straight to the “Thank you,” message should they would answered “no” to the Diabetic question. After review I have used the Single-Code Structure (this structure being the basic structure that it is) actually exemplified my process much simpler and smoother. I feel that I achieved encapsulation process. It will not affect the collected data from one version to another if it were reused, so I think it would be perfect for this type of programming because it obtaining proprietary information. Therefore, there is some security with the data as it is being hidden. The Code starts off with: IF condition (diabetes) is true THEN statement(s) in true case ELSE statement(s) in false case ENDIF . The “:Then statement,” would lead you to answer the following cascading questions and that's......

Words: 403 - Pages: 2

Premium Essay


...information is correct. Product Name: Web Address: Office Code: Rules of Thumb for Chemical Engineers. Edition No. 5 OC8DIOPKOQUVPX Product Format Please select the product format and quantity you require: Quantity Hard Copy (Paper back): EUR 86 + EUR 25 Shipping/Handling * Shipping/Handling is only charged once per order. Contact Information Please enter all the information below in BLOCK CAPITALS Title: First Name: Email Address: * Job Title: Organisation: Address: City: Postal / Zip Code: Country: Phone Number: Fax Number: * Please refrain from using free email accounts when ordering (e.g. Yahoo, Hotmail, AOL) Mr Mrs Dr Miss Last Name: Ms Prof Page 2 of 2 Payment Information Please indicate the payment method you would like to use by selecting the appropriate box. Pay by credit card: American Express Diners Club Master Card Visa Cardholder's Name Cardholder's Signature Expiry Date Card Number CVV Number Issue Date (for Diners Club only) Pay by check: Please post the check, accompanied by this form, to: Research and Markets, Guinness Center, Taylors Lane, Dublin 8, Ireland. Please transfer funds to: Account number Sort code Swift code IBAN number Bank Address 833 130 83 98-53-30 ULSBIE2D IE78ULSB98533083313083 Ulster Bank, 27-35 Main Street, Blackrock, Co. Dublin, Ireland. Pay by wire transfer: If you have a Marketing Code please enter it below: Marketing Code: Please note that by ordering from......

Words: 754 - Pages: 4

Free Essay

Constructing a New Structure- Building Codes

...Constructing a new Structure- Building Codes The information in this document should be useful in making design-related decisions that will not only satisfy the move to our new building Information Technology (IT) requirements but also meet the needs of the building and its future occupants with respect to voice, video and data communications. The intention of this document is to provide a comprehensive understanding and reference guide that can be referred to when moving to our new building. Moving into our new building we need to follow certain cable codes and specification. A properly designed network is based around components or wiring units. The components should also follow certain performance specifications so that when installing we will know exactly what types of applications will be supported. The cable specifications and building codes requirements that we use will be based on * ANSI/EIA/TIA standards 568-C-- Commercial Building Telecommunications Cabling Standard * ANSI/EIA/TIA 569-- Commercial Building Standards for Telecommunications Pathways and Spaces; ANSI/EIA/TIA 606- Administration Standard for the Telecommunications Infrastructure of Commercial Buildings * ANSI/EIA/TIA 607-Commercial Building Grounding and Bonding Requirements for Telecommunications; BICSI Telecommunications Distribution Methods Manual (TDMM) and NFPA 70--National Electric Code (NEC). Cabling has changed over time. Cabling installations have evolved from proprietary......

Words: 2982 - Pages: 12

Premium Essay

Unit 3: Lab 1: Building a New Structure - Nfpa Codes

...Unit 3: Lab 1: Building a New Structure – NFPA Codes The transmission of words, sounds, images, or data in the form of electronic or electromagnetic signals or impulses: Telecommunications what a concept. In order for us as a person and an IT Administrator is to stay safe. History has shown the safety departments about having to write policies which are used to provide recommended practices for the design and installation of safety standards with the Telecommunications infrastructure that will support a wide variety of existing and future services, using industry accepted design and installation methods. To define standards that will enable the design and implementation of structured cabling systems for commercial buildings and between buildings. The telecommunications industry standards, codes and practices are defined in various state and agencies on web sites defined in a catalog that can purchase and downloaded and read for immediate enforcement of these guidelines used for each industry. These policies are intended to answer faxes of infrastructure practices and not to be a substitute for knowledge of industry accepted practices, standards and codes. Policies are not intended to be used in lieu of a construction specification document, are used to abide to the specifications. Communications technologies can be complex and designed and installed by experienced professionals. Telecommunications are considered a fourth utility, to be designed, funded and installed......

Words: 1394 - Pages: 6

Free Essay

Give an Account of the Molecular Structure of Carbohydrates. (10)

...Give an account of the molecular structure of carbohydrates. (10) Adam Muscat Carbohydrates contain 3 elements: Hydrogen, Carbon and Oxygen. They can be split into 3 different catagories: Monosaccharides which include glucose, fructose and galactose. Thses can be triol (3 carbons) pentol (5 carbons) or hexol (6 carbons). The most common hexol is glucose. An alpha glucose molecule has a ring structure. The difference between alpha glucose and beta glucose is that on the first carbon atom the OH and H are reversed. Diaccharides are formed by 2 monosaccharides joined e.g glucose+ glucose= Maltose. Maltose is formed by a condensation reaction where there is a loss of water. The 2 glucoses form a glycosidic bond as a molecule of water is lost. This reaction is reversible and can be reversed by hydrolysis to convert the Maltose back into 2 glucoses. A polysaccharide is a large and complex molecules which are built from large numbers of monosaccharides linked by glycosidic bonds. An example of a polysaccaride would be starch (for plants) and glycogen (for animals). They are both used for storage because they are very effective at what they do,. Starch s compact and insoluable so that it can store more energy and doesn’t dissolve in the cytoplasm. Starch is a mixture of 2 different compounds : amylose and amylopectin. Amylose is linear and unbranched. It has a 1,4 linkage which cause it to coil up into a helix. Amylopectin has a 1,6 linkages which gives it a branched......

Words: 252 - Pages: 2

Premium Essay

The Unified Process, a Project Management Approach

...The Unified Process, a Project Management Approach The Unified Process, a Project Management Approach The Agile Unified Process is an easily understandable form of the Rational Unified Process (RUP).It defines a simple way of improving business applications (, 2014). Organization’s changes to software development can be accepted at late stages of progression. The aim of any firm is to grow in future a trend observable in most businesses. It is right for the management to take into consideration the key indicators of a progressive service delivery. These will help in improving their structures through employing the best operational procedures. Improvements can be done on human skills, techniques used, and automations. The agile software delivery aims at developing mechanisms that will ensure a proper economy of the resources. It is achieved by targeting a lower value of risk and getting optimal utilization of the assets. This attributes to a higher chance of a successful business due to reduced negative impacts on the procedures. The management of modules such as projects and programs, should be performed in accordance with the business goal and the available resources. Each module should be designed to efficiently utilize the program budgets, timelines, resources, and uncertainties. The firm has then the capability to figure out how each portfolio will achieve the set goals. Then allocations of finances and human labor to different modules can be......

Words: 2938 - Pages: 12

Free Essay


...This  is  CS50.   Harvard  College  Fall  2010   Problem  Set  3:  The  Game  of  Fifteen     due  by  7:00pm  on  Fri  10/1     Per  the  directions  at  this  document’s  end,  submitting  this  problem  set  involves  submitting  source  code   on  as  well  as  filling  out  a  Web-­‐based  form  (the  latter  of  which  will  be  available  after   lecture  on  Wed  9/29),  which  may  take  a  few  minutes,  so  best  not  to  wait  until  the  very  last  minute,     lest  you  spend  a  late  day  unnecessarily.     Be  sure  that  your  code  is  thoroughly  commented   to  such  an  extent  that  lines’  functionality  is  apparent  from  comments  alone.       Goals.     •   Introduce  you  to  larger  programs  and  programs  with  multiple  source  files.   •   Empower  you  with  Makefiles.   •   Implement  a  party  favor.       Recommended  Reading.     •   Section  17  of   •   Chapters  20  and  23  of  Absolute  Beginner’s ......

Words: 4248 - Pages: 17

Free Essay

Analyse How Effective the Composer of the Road Has Been in the Use of Narrative Codes and Structures in Shaping the Underlying Concerns of the Text.

...Cormac McCarthy’s dystopian novel, The Road, effectively utilises narratological techniques and structures to convey complex ideas of the importance of hope, morality versus survival, and the integral role of relationships between humans in surviving extreme circumstances. An essential component of survival under conditions of great adversity is a drive to survive and a hope for the future. McCarthy’s protagonist knows that his quest to head “to the South” is fruitless; he knows he is going to die “Sometime. Not Now.” However he recognises that without some kind of goal or destination, humanity has no purpose. McCarthy utilises aspects of the symbolic code to illustrate how keeping the boy alive has become the man’s sole purpose for carrying on; he represents his father’s drive and his hope for the future. This is displayed in a synchronic analeptic episode through the contrast between the father’s devotion and the reaction of the mother; “The one thing I can tell you is that you won’t survive for yourself. I know because I would have never come this far.” She cannot place her hope and her motivation to continue in the boy like the father can, and as such succumbs to the world she is a part of. The semantic code is also utilised through the continued reference to fire to further develop how the pair’s hope allows them to survive. The audience associates fire with resilience and spirit, such that when the pair continually discuss how they are “carrying the fire” the reader......

Words: 894 - Pages: 4

Free Essay


...States by corporations, institutions, and other organizations. For more information, please contact the Special Markets Department at the Perseus Books Group, 11 Cambridge Center, Cambridge MA 02142, or call (617) 252-5298, (800) 255-1514 or e-mail CIP catalog record for this book is available from the Library of Congress. ISBN-10: 0–465–03914–6 ISBN-13: 978–0–465–03914–2 06 07 08 09 / 10 9 8 7 6 5 4 3 2 1 Code version 1.0 FOR CHARLIE NESSON, WHOSE EVERY IDEA SEEMS CRAZY FOR ABOUT A YEAR. Code version 2.0 TO WIKIPEDIA, THE ONE SURPRISE THAT TEACHES MORE THAN EVERYTHING HERE. C O N T E N T S Preface to the Second Edition Preface to the First Edition Chapter 1. Code Is Law Chapter 2. Four Puzzles from Cyberspace PART I: “REGULABILITY” ix xiii 1 9 Chapter 3. Is-Ism: Is the Way It Is the Way It Must Be? Chapter 4. Architectures of Control Chapter 5. Regulating Code PART II: REGULATION BY CODE 31 38 61 Chapter 6. Cyberspaces Chapter 7. What Things Regulate Chapter 8. The Limits in Open Code PART III: LATENT AMBIGUITIES 83 120 138 Chapter 9. Translation Chapter 10. Intellectual Property Chapter 11. Privacy Chapter 12. Free Speech Chapter 13. Interlude PART IV: COMPETING SOVEREIGNS 157 169 200 233 276 Chapter 14. Sovereignty Chapter 15. Competition Among Sovereigns 281 294 PART V: RESPONSES Chapter 16. The Problems We Face Chapter 17. Responses Chapter 18. What Declan Doesn’t Get Appendix Notes......

Words: 190498 - Pages: 762

Premium Essay


...To understand the activities of microfinance institutions, the auditor should pay attention to: the main concerns of the leaders on the objectives and strategies of the institution, the institution's organizational structure, operation of its business, results of operations, ability to self-finance, operations and other major economic events may affect its financial statements, accounting issues and changes accounting policies, and funding sources. To obtain this information, the auditor should meet with the leaders of the institution; visit at least one agency, and review reports and other documents. 1.1 Interviews The auditor should meet the main leaders of Polly Pack, including CEO, the head of the financial service or financial director, credit responsibly and activities, and the head of information systems. This is also the time for the auditor to discuss the first time with the staff of the internal audit, the Board of Directors and major shareholders or lenders, if they have subjects of concern that should be subject to review missions on the basis of agreed or special audits procedures. During these interviews, the auditor should bear in mind the list of items of financial statements. After these initial meetings, the auditor should assess any breach of financial reporting requirements. Analysis of financial statement must be carried out prior to this interview since financial statements may present many significant anomalies. If the first investigations......

Words: 597 - Pages: 3

Premium Essay

Indian Financial Code

...Indian Financial Code Summary The Indian financial system is suffering from the problems of lack of financial inclusion, growth of unregulated shadow market, slow pace of innovation and the challenges of financial integration. It is felt that the present code of the financial sector need to be reviewed and altered, while keeping in mind the present needs of the economy. This is because most of the laws are very old, there are overlaps and inconsistencies, and there is lack of clarity in terms of regulations due to the presence of a number of regulators. It is also argued that the laws in India are traditionally evolved on a problem by problem basis. With the advent of the New Economic Policy in 1991, substantial economic liberalisation took place in India. Between 1991 and 2002, progress was made in four areas. Firstly, capital controls were substantially reduced to give Indian Firms access to foreign market. Also, a new pension system was evolved and the monopolies of the public sector in the insurance field were broken up. This led to the formation of the new Insurance regulator, Insurance regulator and Development Agency. Additionally, significant increase in the equity market as a mechanism to raise finance by firms led to the formation of the financial market regulator SEBI. Also infrastructure institutions, National stock exchange and National Security Depository were also set up. Although, these moves were taken up in the right direction but they were considered to......

Words: 1972 - Pages: 8

Free Essay

Unified Communication

...Unified Communication Platforms IT 200 Sheriah Hannemann 27 March 2016 Instructor: Wendy Chasser There are many options for a unified communication platform, choosing the right one for you will be based off of what you need it for and if it accomplishes everything you need it to. The five factor when looking into a unified platform are: Functionality, flexibility, architecture, security and usability. There are many platforms to choose from for instance Skype and or FaceTime are great options. Skype is an application that allows you to video chat, voice chat or text another person from anywhere in the world. Skype can also be used on any computer/laptop or your smart phone. Skype is a very good application to use if you're missing your family or friends or if you need to attend a conference call but are unable to travel. Skype always gives you clear and crisp video and voice so no matter how far apart you are from one another, you will be able to hear and see them. Skype has many "advanced" features to it too, one of the more interesting ones, in my opinion, is that you can call someones land line and speak with them while you are on Skype. You can also set up Skype Voice mails. Skype is kind of like a phone on your computer. Skype is a great application for either home use or office use. FaceTime is another option as you can use it on all apple products. FaceTime is not yet available in the android systems but I feel that it has a......

Words: 313 - Pages: 2