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Descriptive Statistics can be explained as follows

Data

**Data**** **consist of propositions that reflect reality, such as measurements or observations of a variable.

Types of Data

- Qualitative - Data that can be separated into different categories distinguished by some nonnumeric characteristics.

- Quantitative - Data consisting of numbers that can be counted or measured.

- Discrete - Data with property that the number of possible values is either a finite number or a countable number, which result

in 0 possibility, or 1 possibility, or 2 possibilities and so on.

- Continuous - Data resulting from infinitely many possible values that corresponds to some continuous scale that covers a range of values without gaps, interruptions, or jumps.

- Ungrouped data - The data containing information on each member of the population or sample individually.

Raw data is data that have been collected or recorded but have not been arranged or processed yet. For example, below is the height of 10 children in cm:

58 25 30 64 31

** **22 76 53 47 66

These data is also called ungrouped data.

- Grouped data - The data is presented in the form of the frequency distribution table.

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## Inflation Accounting and Reporting

There is an assumption in accounting that money, that is the unit of measurement, will stay stable over time. However, this is an unrealistic assumption as the value of money changes. Generally, it is inflation that is the culprit.