The document is a presentation by Ma. Josielou P. Berenguel that explains the DIKW pyramid, which stands for Data, Information, Knowledge, and Wisdom, highlighting their interrelations and importance in decision-making. The presenter shares practical application of the DIKW model in their role as a bookkeeper at a K-12 school, explaining how financial data transforms into actionable information and knowledge for monthly reports. Ultimately, the presentation underscores how understanding these concepts leads to informed decision-making regarding financial operations.