ALU — ARITHMETIC & LOGIC UNIT
Performs all arithmetic operations (+, -, ×, ÷) and logical operations (AND, OR, NOT, XOR, shifts). All calculations pass through the ALU. Results stored in the Accumulator (ACC).
CU — CONTROL UNIT
Directs operations of the CPU. Sends control signals to fetch instructions from memory, decode them, and coordinate the ALU and registers. Does not itself process data.