Source: 📖 Problem Solving with Algorithms and Data Structures using Python
Procedural abstraction is when layers of complexity are abstracted away into a simpler interface (such as a function) that can be used by someone without needing to know what's really going on 'under the hood'. The entire field of computer science relies on the concept of procedural abstraction.
Every library import and every high level language relies on lower-level work done by someone earlier on. The user of these libraries and languages does not need to know the details of how they operate, they need only interact with the higher-level interface – the functions that bundle together the series of steps required to solve a problem.
This is sometimes referred to as a 'black box'.