Answer:
Procedural abstraction is a method in which all sub tasks of a whole functionality must be created separately as method and each method/ procedure must be performing a distinct functionality. For example if we want to write a program to calculate and display result of students in class and create separate methods to get students record, to calculate grades to display results is a procedural abstraction approach. Here not only the methods created have distinctive function the administrative can vary the level of abstraction as well.
It is important in computer science for the following ways:
1) Increase the level of code readiness as all separate functionality tasks will have a separate methods.
2) Prevents unauthorized of data.
