Hardware and Software flyer
Is something you cant touch, either it is in your screen or is a file or folder in your computer. Without software you cant do much or if not anything.
Here are examples of software:
A program is something that you use on a computer that allows you to do different thing depending on the program you are using, here are examples of a program: MS word, MS powerpoint, MS publisher, MS excel, MS notebook, google, internet, firefox.
A Operating system is something your computer runs on, different operating systems have different layouts and sometimes different functions, here are some examples: Apple, Android, Windows, Linux, Debian, FreeBSD.