Procedural or Procedure Oriented Programming (POP): 

As the name implies, Procedure Oriented Programming contains step by step procedure to execute. Here, the problems get decomposed into small parts and then to solve each part one or more functions are used. Thus in POP approach, the problem is viewed as a sequence of things to be done, such as, input taking, calculating and displaying. The primary focus stays on functions which will be used to accomplish each task.

“POP provides emphasis on doing things, but OOP on the data”

Yes, I agree with the given statement, “POP provides emphasis on doing things, but OOP on the data”.

Justification of acceptance

In the case of a large program created using the concept of Procedure Oriented Programming, sometimes we declare some Global Variables which will be used by all the functions of the program. As we know that variable generally defines memory locations, thus in the case of a global variable,

Object Oriented Programming

Object Oriented Programming is programming concept which is focused on object rather than actions and data rather than logic. 

Read More: What is Object Oriented Programming (OOP)?

Procedural or Procedure Oriented Programming (POP)

As the name implies, Procedure Oriented Programming contains step by step procedure to execute. Here, the problems get decomposed into small parts and then to solve each part one or more functions are used. Thus, in POP approach, the problem is viewed as a sequence of things to be done, such as, input taking, calculating and displaying. The primary focus stays on functions which will be used to accomplish each task.