MODULE 3: SPREADSHEET SOFTWARE

SPREADSHEET PROGRAMS
Like a word processor; spreadsheets provide a document area, which is where you view the document. In a spreadsheet
program, you work in a document called a worksheet (or sheet, as it is also called), and you can collect related worksheets in a
workbook (called a notebook in some programs). Worksheets can be named, and a workbook can contain as many individual
worksheets as your system’s resources will allow. A typical spreadsheet interface provides a menu bar, toolbars, scroll bars,
and a status bar Spreadsheet programs also display a special formula bar, where you can create or edit data and formulas in
the worksheet.
An empty worksheet (one without any data) looks like a grid of rows and columns. The intersection of any column and row is
called a cell, as shown in Figure 10A. 13. You interact with a spreadsheet primarily by entering data into individual cells. A
typical worksheet contains thousands of individual cells.
1. Microsoft Excel
2. Apple Numbers
3. Google Sheets
4. Quip
5. EtherCalc
6. Zoho Sheets
7. LibreOffice
8. Apache OpenOffice Calc
9. Smartsheet
10. Airtable
11. Stackby
12. SeaTable
1. Microsoft Excel:
Introduced in 1987, Excel has become the default spreadsheet software option. After becoming a key component of the
Microsoft Office suite in 1995, Excel has continuously pushed the boundaries of what the best spreadsheet software can do.
While the Excel interface is simple enough for even elementary school students to use, the program has also pioneered cutting-
edge filters to sift through massive data sets. Add in the customizability of a Quick Access toolbar to pin your most-used
functions and the availability to collaborate with other users seamlessly, and you can see why Excel is still so popular.
2. Apple Numbers
If you’re an Apple customer, chances are you’re familiar with Numbers, mainly because it comes preinstalled for free on
your Mac. A key factor that makes Numbers one of the best spreadsheet software options is its clean, modern interface.
Unlike Excel, Numbers loads as an infinite blank canvas that allows you to place tables wherever you want, including side
by side. Numbers comes equipped with templates to help you quickly execute common tasks. What it lacks in features,
such as data analysis and the ability to manage large data sets, it makes up in ease of use and how it syncs across devices.
Plus, Numbers is free for anyone with a Mac. This sheet can be developed for iphone and ipad devices. 262 inbuilt
functions are available. Numbers are comparatively the complex to use. Numbers can be operated only from the Mac OS.
3. Google Sheets
Google Sheets is a free alternative to both Excel and Numbers. Sheets requires only a Google account to begin work (which
you already have if you use Gmail). Sheets offers real-time collaboration, commenting, and version history to accurately
track all progress between contributors.
Google Sheets can immediately sync with G Suite apps like Google Analytics and Google Data Studio. It can also populate a
spreadsheet with data pulled from Google Forms. If you use JotForm, you can use the Google Sheets integration for the
same functionality.
In addition to its collaborative features, Google Sheets also comes equipped with a slew of traditional mathematical and
logical functions. Even better, it’s available on the web, Android, and iOS systems, making it one of the most easily
accessible software options.
Google Sheets and all of its features are free for up to 15 GB of storage.
4. Quip
Quip is a unique productivity tool that combines spreadsheets, documents, and team chat all into one app. Founded in 2012
and later acquired by Salesforce in 2016, the tool features the flexibility and customization most have come to love from
Salesforce. For instance, you can toggle between document and spreadsheet layout as you work.
Quip also boasts more than 400 built-in functions and offers keyboard shortcuts for most menu items, such as Shift-Space
to select a row and Ctrl-Space to select a column. Plus, just like Excel, creating a graph or chart is as easy as selecting a
data range and clicking a button (in this case, Insert and Chart).
the ability to collaborate with built-in chat. Using quip today on iphone,ipad,tablets,desktop and so on.
5. EtherCalc
If you’re on the hunt for something slightly less cumbersome than traditional spreadsheet software, EtherCalc might work for
you.
Similar to Google Sheets, EtherCalc is free, web-based software. However, it doesn’t even require an account to use. Simply
visit the EtherCalc website and click Create Spreadsheet in the top left corner. The site creates a new, unique URL for each
sheet, which you can then copy, paste, and share.
The one downside with this software is that it was created in 2006. Still, EtherCalc’s easy access and quick sharing abilities
make it one of the best free spreadsheet software options.
6. Zoho Sheets
Similar to Google Sheets, Zoho Sheets is another cloud-based spreadsheet software program.
But Zoho far surpasses Google Sheets in terms of features, packing in over 350 available functions to date. Some
additional features include tables, conditional formatting, and data validation. You can even incorporate data from
external sources with a click of a button. Zoho Sheets also supports 23 different languages.
Zoho offers a limited free plan for teams of up to 25 users 100 GB of storage per user.
7. LibreOffice
If you’re looking for a free alternative to Excel that runs on your computer as opposed to through the web, LibreOffice is a
solid option. While it lacks collaborative abilities, LibreOffice’s management of large data sets makes it an ideal choice for
someone handling massive amounts of information on a budget.
LibreOffice has about 300 features, including the DataPilot tool, which allows you to aggregate raw data and repurpose it in
your spreadsheets. We can download this from online.
Plus, it’s free.
8. Apache OpenOffice Calc
Initially released in 2001, OpenOffice Calc was designed to become an open-source alternative to Microsoft Excel. It was
donated to Apache in 2011, and the company has recently made an effort to modernize their software.
Some key features include the Scenario Manager and natural language formulas. This free software is compatible with
Windows, Mac, and Linux platforms.
9. Smartsheet
If project management and team collaboration are two of your goals, you can’t go wrong with Smartsheet.
Using one tool, you can customize an existing project management template to create time lines and Gantt Charts. You can
also monitor the status of specific tasks with a Kanban view, as well as use the Alerts & Actions tools to nudge a team
member to approve or edit a piece.
Boasting seamless integration with other productivity-boosting apps like Google Suite, Dropbox, Slack, and OneDrive, as
well as collaboration with external users like clients or investors, Smartsheet is a solid spreadsheet alternative.
Pricing starts at $14 per month for individual use and is $25 per user per month for business use.
10. Airtable
Complete with templates and tutorials, Airtable is like Google Sheets on steroids. This modern, well-designed platform is
geared to improve productivity, offering features and templates that include a project tracker, a content calendar, product
planning, and a sales.
Airtable has all of the features you’ve come to expect from a spreadsheet solution, like the ability to create pivot tables and
graphs, use formulas, and summarize values, along with plenty of project management and collaboration features.
While a free plan is available, pricing for business packages begins at $10 per user per month.
Whether you’re looking for a free option or modern spreadsheet software with advanced collaboration features, these tools
can help you work smarter and improve your productivity.
11. Stackby
Stackby is a collaborative spreadsheet-database tool that enables you to create workflows for specific needs. It combines
the practicality of a spreadsheet interface with the comprehensiveness of a database in a customizable platform.
You don’t need to know how to code to use Stackby. It automates workflows via third-party services like YouTube, Google,
Mailchimp, and Facebook. Stackby is as easy to use as a spreadsheet but does more than a spreadsheet.
Spreadsheets are sometimes dull, but with Stackby you can visualize and organize your data your data in a beautiful
dashboard.
Thanks to its functionality and a lot of API integrations, Stackby saves users time. More than 2,000 teams worldwide
manage their data using Stackby. It’s best for one to 500 users.
12. SeaTable
SeaTable is an online database with an enhanced spreadsheet interface. Unlike Excel, you don’t have to use just one type
of data. In addition to standard data types like text, numbers, and dates, SeaTable allows you to upload images and files.
Though SeaTable looks like a spreadsheet, it provides a flexible solution that brings all of your information into a single
database. By applying various filtering and sorting features, you can create multiple views for different grouping needs.
SeaTable is a real-time collaboration tool that enables different teams to work on the same spreadsheet. With SeaTable,
every team can access precisely the data they need.
 SPREADSHEET APPLICATIONS
Spreadsheets are frequently used to record information and perform calculations on the results of investigations and
experiments. In mathematics, spreadsheets are particularly useful when a number of repetitive calculations need to be
performed. The main features of the Microsoft® Excel spreadsheet are described below. Open a new Excel spreadsheet to
help you identify the features described.
Rows, columns and cells
Horizontal rows are labelled 1, 2, 3, 4, … and vertical columns are labelled A, B, C, D, …
The intersection of a row and a column is called a cell.
The cell at the intersection of column A and row 1 is referred to as A1.
The highlighted rectangle on the screen is called the cell pointer and the cell containing the cell pointer is called the active
cell.
Note that Excel contains 256 columns labelled A, B, C, …, AA, AB, …, AZ, …, BA, BB, BC, …, BZ, CA, CB, CC, …, CZ,
…. and it contains 65 536 rows labelled from 1 to 65 536.
Microsoft® Excel spreadsheet
Standard toolbar
The Standard toolbar provides easy access to frequently used functions such as save, cut, copy, paste, etc.

Formatting toolbar
The Formatting toolbar provides easy access to commands such as bold, italics, font, alignment of text, etc.
Creating a simple worksheet
Two of the data types that can be entered into the individual cells of the worksheet are:
• Text (labels) - used to make a worksheet more readable by identifying rows and columns.
• Numbers (values) - the numeric characters 0, 1, 2, 3, 4, 5, 6, 7, 8 and 9 are used to write numbers in the cells. The
numbers can also begin with a + or – symbol.

Task 2: Entering data into a worksheet

The points won by David and Peter in table-tennis match are shown in the table below.
On your spreadsheet, enter this data as follows:
To key in David, move the cell pointer to B1 and type David. Then press Enter.
To key in Peter, move the cell pointer to C1 and type Peter. Then press Enter.
To key in 15, move the cell pointer to B2 and type 15. Then press Enter.
To key in 21, move the cell pointer to B3 and type 21. Then press Enter.
Similarly, we can enter the remaining data.

Editing techniques
To erase a mistake made while keying in data, use the Backspace key.
To replace data already entered with other data, move the cell pointer to the cell and type the new data. Then press Enter.
The new data will be displayed in the cell.
Erasing the contents of a cell
To erase the contents of a cell, move the cell pointer to the cell concerned and press the Delete key. Note that if data is
deleted accidentally, the last item deleted can be recovered by pressing Ctrl + Z or by clicking the Undo button

Formulas
Numerical data is manipulated by using a formula.
For example, =B2+B3+B4 is a formula that will add the contents of cells B2, B3, and B4.
Note that if the first keystroke is not the equal sign (=), Excel will assume that you have entered a label and will not
calculate a formula.
A formula is an instruction given to Excel to make it perform calculations. In the example above, a formula is used to add
the contents of the cells. Now, we will create formulas for performing subtraction, multiplication and division of the
contents of two or more cells.
The formula bar contains the formula or cell contents in a cell and can be used for editing a cell's formula. To find the
formula bar, repeatedly select Formula Bar from the View menu in Excel until you can identify it

Adding the contents of the cells

To find the sum of the points scored by David, move the cell pointer to B5 and key in the formula =B2+B3+B4. Then press
Enter.
The sum 57 is displayed in cell B5.
Likewise, to find the sum of the points scored by Peter, move the cell pointer to C5 and key in the formula =C2+C3+C4.
Then press Enter.
The sum 42 is displayed in the cell C5.
Finding the average of the contents of the cells
In the example above, to find the average number of points scored per match by David, move the cell pointer to B6 and
key in the formula =B5/3. Then press Enter.
The average score, 19, is displayed in cell B6.
Likewise, to find the average number of points scored per match by Peter, move the cell pointer to C6 and key in the
formula =C5/3. Then press Enter.
The average score, 14, is displayed in cell C6.
Subtracting the contents of the cells
The cost price and selling price of some items are recorded in the following table.
Enter this data in a worksheet
Open a new spreadsheet and record this information in cells A1 to C5.
To find the profit made by buying and selling a watch, move the cell pointer to D2 and key in the formula =C2-B2. Then
press Enter.
The difference of $20 is displayed in cell D2.
Likewise, to find the profit made by buying and selling a pen, move the cell pointer to D3 and key in the formula =C3-B3.
Then press Enter.
The difference of $4 is displayed in cell D3.
Similarly, we can find the profit made on the other items.
Multiplying and/or dividing the contents of the cells
To find the percentage profit made by buying and selling a watch, move the cell pointer to E2, key in the formula =D2/B2,
press Enter and click the % symbol on the Formatting toolbar.
The percentage profit of 17% is displayed in cell E2.
Likewise, to find the percentage profit made by buying and selling a pen, move the cell pointer to E3, key in the formula
=D3/B3, press Enter and click the % symbol on the Formatting toolbar.
The percentage profit of 50% is displayed in cell E3.
Similarly, we can find the percentage profit made on the other items.
Improving the appearance of a worksheet
The appearance of a worksheet can be improved by formatting cells. To format a cell (or a group of cells), we need to
select it first as described below.
Selecting a cell
To select a cell, position the cell pointer over it and click the left mouse button. The selected cell will have a border around
it.
Selecting a group of cells
A group of cells is selected either by the dragging or shift-select method.
Dragging - Place the cell pointer in the first cell and hold down the left mouse button (LMB). Then drag the cell pointer
through to the end of the group of cells and release the mouse button. Note that the LMB is held down while dragging.
Shift-select - To select a group of cells, point and click on the first cell. Then hold down the Shift key and point and click
in the last cell.
Selecting a group of non-contiguous cells
To select a group of non-contiguous (i.e. unconnected) cells, point the mouse cursor and click on the first cell (or group of
cells). Then hold down the Ctrl key and point and click to select further individual cells.
Note that you can select further individual cells or a range of cells by dragging while holding down the Ctrl key.
Task 3
Use the dragging method to select the cells from
(a) A1 through to A10
(b) C5 through to C10
(c) B4 through to B15
(d) E3 through to E12
Changing the column width
To reset the column width, drag one of the lines that separates the column headings (to the left or right) or double click one
of these lines to set auto column width.

Changing the row height

To reset the row height, drag one of the lines that separates the row headings (either up or down) or double click one of
these lines to set auto row width.

Task 5
•Reset the width of columns A, B, C and D.
•Reset the heights of rows 1, 2, 3 and 4.
Aligning text
The Formatting toolbar provides the option to left, centre, and right align text and also merge and centre cells. To align text,
highlight the cells you want to align. Then select the desired alignment button from the toolbar.

Printing formulas
To check the formulas used in the worksheet, select Options from the Tools menu. Then select Formulas from the View tab and
select OK.
The formulas of the worksheet will be displayed. Alter the column widths in order to format the worksheet to fit the screen.
Save the file and print the worksheet. To display the values of the worksheet again, select Options from the Tools menu. Choose
the View tab and clear the Formulas check box.
 SPREADSHEET PACKAGE FEATURES ATTRIBUTES
STRUCTURE
Entering Data in a Worksheet
Entering data in a worksheet is simple. Using the mouse or arrow keys, you select a cell to make it active. The active cell is
indicated by a cell pointer, a rectangle that makes the active cell’s borders look bold (see Figure 10A.14). To navigate the
worksheet, you need to understand its system of cell addresses. All spreadsheets use row and column identifiers as the basis
for their cell addresses. If you are working in the cell where column B intersects with row 3, for example, then cell B3 is
the active cell.
When you have selected a cell, you simply type the data into it. When a cell is active, you also can type its data into the
formula bar. The formula bar is handy because it displays much more data than the cell can. If a cell already contains data,
you can edit it in the formula bat A worksheet's cells can hold several types of data, but the four most commonly used kinds
of data are:
 Labels. Worksheets can contain text—called labels (names for data values)— as well as numbers and other types of
data. In spreadsheets, text is usually used to identify a value or scries of values (as in a row or column heading) or to
describe (he contents of a specific cell (such as a (oral). Labels help you make sense of a worksheet's contents (see
Figure 10A.15).
 Values. In a spreadsheet, a value is any number you enter or that results from a computation. You might enter a series of
values in a column so that you can total them. Or you might enter several different numbers that arc part of an elaborate
calculation. Spreadsheets can work with whole numbers, decimals, negative numbers, currency, and other types of
values, including scientific notation.
 Dates. Dates are a necessary part of most worksheets, and spreadsheet programs can work with date information in many
ways. A dare may be added to a worksheet simply to indicate when it was created. Spreadsheets also can use dates in
performing calculations, as when calculating late payments on a loan. If the spreadsheet knows the payment's due date, it
can calculate late fees based on that date.
 Formulas. The power of the spreadsheet lies in formulas, which calculate numbers based on values or formulas in other
cells. You can create many kinds of formulas to do basic arithmetic operations, calculus or trigonometric operations, and
so on. Suppose, for example, that the manager of a real estate office wants to calculate the commissions paid to agents
over a specific time period. Figures 10A.16and 10A.17 show a simple formula that takes the total sales for each agent
and calculates the commission for that total.
Rows are numbered numerically from top to bottom while Columns are referred by alpha characters from left to right. In
Excel 2007, there are 65536 Rows which are numbered as 1, 2, 3, … 65,536. These numbers are shown on the left most
portion of the worksheet. Columns (total 256 in Excel) are identified by letters, such as A, B, C,.. AA… IV, and are shown on
the horizontal box just above Row 1. Thus, there are 65,536 x 256 = 1,65,00,000, approximately cells, which is indeed a huge
work area, sufficient for all application requirements (Figure 2.3) in one sheet.
In a spreadsheet, a value or function or an arithmetic expression is recorded in a cell. The intersection of a row and a column
is called a cell. A cell is identified by a combination of a letter and a number corresponding to a particular location within the
spreadsheet. For example, the first cell of a worksheet is identified as A1 as it shown in Figure 2.2 at row 1 and column (A).
When we start Excel, the pointer (cursor) points to the first cell, i.e. A1, and this cell is called the Active Cell. We can move
around a worksheet through four arrow keys (i.e. left, right, up, down as shown in Figure 2.4). For example, the cell having
address as G8 correspond to 8th row under G column. Each cell thus has a unique identification called as cell address.
 LABELS
A text or especial character will be treated as labels for rows or columns or descriptive information. Labels cannot be treated
mathematically multiplied, subtracted, etc. Labels include any cell contents beginning with A-Z e.g., in the above Figure 2.6
Principal Amount, Rate of Interest, Maturity amount, etc. will be taken as labels.
Values – (just numbers) Cells B2, B3, B4, C2, C3, C4, D2, D3, and D4 are values because they are numbers. These values
just happen to be expressed in dollars, but you could enter any type of number here.
Basic Definition: Labels
• Labels are entries that contain text and numerical information not used in calculations. They help to make the worksheet
easier to read.
• Labels can be typed in any cell.
• Basic attributes (bold, underline, or italicize) as well as font type and size can be applied to any label. Labels can be
aligned by using the same alignment keys used for word processing (left, center and right alignments). These formatting
choices are found on the HOME TAB in the Font Group.
• To widen a column: If the label is too big for the cell size the column needs to be widened.
• To do this either double click in the cell that needs more room. The cell will automatically widen. This is called
adjusting columns.
• To move from one cell to the next, you can
• Click in the cell you want, or
• Use the TAB key on the keyboard to move into the next adjacent cell, or
• Use the arrow keys on the keyboard to move to various positions.
Labels (text) are descriptive data such as names, months and usually include alphabetic characters. Excel aligns text to the
left side of the cell.
• Values (numbers) are generally raw numbers or dates.
Whole value: If the data is a whole value, such as 34 or 5763, Excel aligns the data to the right side of the cell.
Vale with a decimal: If the data is a decimal value, Excel aligns the data to the right side of the cell, including the decimal
point, with the exception of a trailing 0.
A label may refer to any of the following:
label
1. In general, a label is a sticker placed on a floppy diskette drive, hard drive, CD-ROM, or other equipment containing
printed information to help identify that object or its data.
2. In a spreadsheet program, such as Microsoft Excel, a label is text in a cell, usually describing data in the rows or
columns surrounding it.
3. When referring to a chart, a label is any text over a section of a chart that gives additional information about the charts
value. For example, in a pie chart, each section of the pie chart is labeled to give the value of each percentage.
4. When referring to HTML, the <label> tag is used to create labels for items in a user interface.
 DATA
The mouse is used for all the operations required and for navigation in worksheet (or workbook) except data entry; but
some of the important operations and common navigations can be performed by using key strokes (as given below). It is
better to understand and know all the keys of keyboard and key strokes. Pressing a key is called key stroke but to fulfill
one command for operation in the worksheet some time we require pressing two keys together to get one key stroke
(Figure 2.4)
The other navigational and operational strokes are used for faster cursor movement than one cell at a time with cluster of
filled cells. Cluster of filled cells implies a set of consecutive cells in a row or in a column having some data. The data that
is entered in a cell may be either numeric or alphanumeric or a date. As a data is typed in a cell, Excel is able to make out
its type (i.e. numeric or alpha-numeric or date) depending on the nature of value typed in a cell.
 IMPORTING DATA
Import/Copy Data from other sources
One more method for data entry for any application we can use the following easiest method which will transfer data into
required cells by copying or importing to Excel worksheet. These data files may be either in text files or non-text files format.
Text files can be directly read using a text editor such as Note pad in MS Windows. These files often have extension .txt but
can have other extensions (such as .csv known as Comma Separated Values text file), easily read into Excel.
To import the data from a text file following steps are important for Figure 2.39.
1. Create data file using Notepad program of MS Windows (to get Notepad screen on desktop; click on Start button -> All
Programs -> Accessories -> Notepad).
2. A comma-separated data values in one line of this text file is a row in a spreadsheet and each entry, separated by a comma,
is a column entry for that row.
3. In the first line provides names for the columns of the spreadsheet.
4. In the next line onward start entering the data separate by comma as per the names given in first line.
5. It may possible that every data may not be of similar length but each data (even a blank data) should be separated by
comma as per the names of the column.
6. Open a new Excel worksheet from the Office Button.
7. Select Data Tab on the Ribbon.
8. On Data tab; an option Get External Data having From Text option.
9. Click on “From Text” which will allow selecting a Notepad file (Figure 2.40 & 2.41) saved as .cvm into Excel format
directly and data will be copied into respective columns and rows.
10. Each and every data from Notepad file can be saved as an Excel data file This provides a lead that Excel worksheet
consists of four types of data in cells: labels, values, date and formulas and data validation.
 FORMULA
The formula means a mathematical calculation on a set of cells. Formulas must start with an = sign (equal to sign), e.g. in
the Figure 2.7 the cell E3 will have formula =SUM(A1:A8) which gives value 107. When a cell contains a formula, it often
contains references to other cells. Such a cell reference is a type of variable. Its value is the value of the referenced cell or
some derivation of it. If that cell in turn references other cells, the value depends on the values of those. The formula is shown
only when the cell is selected by “clicking” the mouse over a particular cell; otherwise it contains the result of the calculation.
The arithmetic operations and complex nested conditional (what if scenario) operations can be performed by spreadsheets
which follow order of mathematical (expression) operations rules. A spreadsheet without any formulas is a collection of data
which are arranged in rows and columns (a database) like a calendar, timetable or simple list, etc. There is a Formula tab on
Excel ribbon (Figure 2.8(a) which contains four sections, functions library, defined names, formula auditing and calculation.
 FUNCTIONS
A function is a special key word which can be entered into a cell in order to perform and process the data which is appended
within brackets. There is a function button on the formula toolbar (fx) (figure 2.8(b); when we click with the mouse on it; a
function offers assistance and useful prompts into a spreadsheet cell. Alternatively we can enter the function directly into the
formula bar. A function involves four main issues:
• Name of the function
• The purpose of the function
• The function needs what argument(s) in order to carry its assignment.
• The result of the function.
A function is a built in set of formulas which starts with an = “equal to sign” such as = FunctionName(Data). The data (or
argument in proper terminology) includes a range of cells.
SUM (), AVERAGE () and COUNT () are common functions and relatively easy to understand. They each apply to a range of
cells containing numbers (or blank but not text) and return either the arithmetic total of the numbers, the average mean value
or the quantity of values in the range.
For Example: The SUM or AutoSum () function is the most basic and one of the common user functions. It is used to get
the addition of various numbers or the contents of various cells. On the ribbon (Figure 2.9(a)) the AutoSum () button can
be use directly for summation of values from cells. Once we click the AutoSum () at cell H1, the function adds the
contents of cell range D1 to G1 and displays the answer that we want to get the sum of. If we want answer in the cell G5
(Figure 2.9(b) use the mouse to click in the cell G5 and click AutoSum button then from keyboard type range of the cells
D1:G1; the answer 17 will appear in cell G5; or we can write directly the complete function = SUM (D1: G1) appears in
the formula bar above the worksheet. The AutoSum function also includes other series based functions such as
AVERAGE, MIN, MAX and COUNT.
There are twelve different categories of functions available in Excel 2007 displayed on the ribbon (Figure 2.8) which are
classified as per the usage e.g. The Financial, Date and Time, Lookup and References, Database, Text and Logical functions
are useful in Computerised Accountancy and will be explained later subsequently.
Naming Ranges
we will now learn the arithmetic operations and complex nested conditional (what-if scenario) using name ranges, absolute
cell references and mixed references in following sections.
Naming Cells and Ranges
Naming ranges in Excel will save time for writing complex formulas. The name can be used in place of cell range
whenever reference it e.g. in D3 we have = SUM (B1:F1) (Figure 2.10) The cell referenced in the function B1:F1 can be
replaced with a descriptive name say Numbers (name range) which is easier to remember and in D3 it will be = SUM
(Numbers) Behind the Numbers Excel is hiding cell references, we will see how it works now.
The steps are for defining Name Ranges are as
follows:
1. Select the cell(s) which are to be named (such as B1:F1 in Figure 2.10(a)).
2. Click on the ribbon on formula tab.
3. Select Define Name (Figure 2.10(b) option on the ribbon and click it.
4. This will provide a dialogue box will be opened as shown in Figure 2.10(c) to click Define Name (another option Apply
Names is for previously created Range Names to select) (Figure 2.10(d)).
5. This will display a dialogue box as New Name shown in Figure 2.10(d). It will provide a window “Name” in which type
“Numbers” which will represent cell ranges $B$1:$F$1 as shown in be “Refers to” window.
6. Click OK on the New Name dialogue box which returns to the spreadsheet. Notice that the Name Box having our
heading
“Numbers”.
7. To apply this name in cell D3 for summation from B1:F1 click on Apply Name and a dialogue box will be opened then
click on a Name Range – Numbers (Figure 10(e)). The D3 will be having =SUM (Numbers) And will display the result
(Figure 10(f)). The named range can be used with other Functions such as AVERAGE (), SUMIF () etc. Now we will use a
summation of numbers using condition in the cell D3. Type the formula = SUMIF (Numbers,”<6) and the answer will be 9
(for the Numbers less than 6 in the named range B1:F1) (Figure 2.10(f)). Let us understand with the help of another
example in which we will be using two Named Ranges (Figure 2.11) namely Monthly_Totals for cells B2:B5 and
Monthly_Tax for cells C2:C5 respectively created as described above.
The cell B6 will have value 1158 by using function as =SUM (Monthly_Totals).
Similarly in Figure 2.11(a) if we use Autosum Function () from the formula tab of the ribbon at the cell C6; the function will
include the Named Ranges as an argument and gives the result 238. We will now use these two Named Ranges to calculate
the Balance (in cell B7) after using the formula tax from monthly totals. Let us give Total_of_Month is the Named Range
for cell B6 and similarly, the Total_of_Tax is the Named Range for cell C6. With these two Named Ranges; the cell B7 will
have the difference of these two amounts and will be written (Figure 2.11(b)) as = Total_of_Month – Total_of_Tax .
To prevent its recalculation and maintain the present calculated value as shown in the cells B6, C6 and B7 respectively
(Figure 2.11(b) we can freeze the formula using Paste Special command. The following steps are required:
1. Select the cell (s) that contains the formula e.g. B6:C6, B7 (Figure 2.11(b)
2. Click on Home Tab and select Copy symbol (Figure 2.11(c)) to click, this will copy the values and formulas of the cells
(Figure 2.11(d)).
3. Click on Paste tab and select Paste Special.
4. In the Paste Special box (Figure 2.11 (d)), under paste select the radio button next to Values and click OK. This will
permanently remove the formula from the workbook.
1. Select the cell F4 (Figure 2.12(a) where the function is to be introduce
2. Click at the Formula tab on the ribbon and click logical option.
3. Select IF function which will provide Function Arguments dialogue box (Figure 2.12(b).
4. Type an appropriate condition in the logical_test box ( e.g. E4 > 10000 )
5. In the value_if_true box type the require value (e.g. 10%) if the logical test condition is met.
6. In the value_if_false box type the value (e.g. 5%) if the logical test condition is NOT met.

EXAMPLE:
=IF(C3>B3,"OVER BUDGET","WITHIN BUDGET")
Other Useful Functions
In business applications the input of data usually contains dates (date of invoice preparation, date of payment, payment
received date, or due date etc.), rate of interest, tax percentage and output information may require age calculation, duration,
delays in payment, accumulated interest, depreciation, future value, net present value, etc.
The MS Excel provides library of such functions in which input data can be worked as arguments and result available from
the function will be output information. On the ribbon of MS Excel, the formula tab contains categorised function libraries
(Figure 2.13).
a. Date and Time Function.
b. Mathematical Function.
c. Text Manipulation function.
d. Logical Function (other than IF).
e. Lookup and Reference Function.
f. Financial Function.
Date and Time Function
1. TODAY () is the function for today’s date in the blank worksheet. TODAY – Returns the serial number of the current date.
The serial number is the date-time code used by Excel for date and time calculations. Times are represented as fractions of a
day. By default January 1, 1900 is serial number 1. Thus, January 1, 2009 is serial number 39814 (because it is 39814 days
after January 1, 1900).
2. NOW () is similar function but it includes the current time also (Figure 2.15).
3. DAY(serial_number) function returns the day of a date as an integer ranging from1 to 31. For example, if A5 = 16-Apr-
2009 then = DAY (A2) will be 16. Similarly, two other functions MONTH(serial_number) returns month of a date as an
integer ranging from 1 (January) to 12 (December) (Figure 2.16) and YEAR(serial_number) returns the year corresponding
to a date as an integer ranging from 1900 – 9999.
4. DATEVALUE (date_text) converts a date in the form of text to a serial number e.g. =DATEVALUE(“16-04-2009”) will
return a value 39919.
Example: To find out the age of an employee as on today is a very simple mathematical calculation in the spreadsheet, e.g.
the age of a person on 16-Apr-2009 whose Date of Birth is 16-Apr-1980 can be calculated as per Figure 2.17. The difference
of two dates (in D3) is divided by 365.25 to convert days into years (considered the fractional value for leap years).
 DATA HANDLING
Data handling Functions:
Mathematical Function
In business applications some of the Mathematical Functions are very useful, Such as:
1. SUMIF is the function which adds the cells as per given specified criteria the syntax of this is as follows:
SUMIF (range, criteria, sum_range) where Range it is the range of cells to evaluate. Criteria it is the criteria in the form of a
number, expression, or text that defines which cells will be added, e.g. criteria can be expressed 1500, “1500”, “>1500” or
“Books”. Sum_range are the actual cells to sum. e.g. There are sum Asset Values (D2:D5) and related to each asset values
there are deprecation values (E2:E5). Using SUMIF function we have to calculate the sum of depreciation for those Asset
Values which are more than 1, 70,000/-. The function is written in the cell E7 like =SUMIF (D2:E5,”>150000, E2:E5) which
gives result 63,000/- (Figure 2.18)
2. ROUND is the function to rounds a number to specified number of digits. The syntax of this function is as follows:
ROUND (number, num_digits) where Number Is the number to round (preferably fractional number) Num_digits specifies the
number of digits to round the Number. There may be some different situations for Num_digits as follows:
a. If Num_digits is greater than 0 (zero), then number is rounded to the specified number of decimal places.
b. If Num_digits is 0, then number is rounded to the nearest integer.
c. If Num_digits is less than 0, then number is rounded to the left of the decimal point.
Example - refer Figure 2.19
i. to round the number 21.5 by 1 digit ( result is 2.2)
ii. to round the number 2.149 by 1 digit ( result is 2.1)
iii. to round the number -1.475 by 2 digits ( result is -1.48)
vi. to round the number 21.5 by -1 digit ( result is 20.0)
To round a number to the nearest whole number because decimal values are not significant or round a number to multiples of
10 to simplify an approximation of amounts. There are several ways to round a number other than ROUND are:
ROUNDUP (number, num_digits) which rounds a number up, away from 0 (zero) e.g.
= ROUNDUP (3.2, 0) Rounds 3.2 up to zero decimal places and the value is 4.
= ROUNDUP (76.9, 0) Rounds 76.9 up to zero decimal places and value is 77.
= ROUNDUP (3.14159, 3) Rounds 3.14159 up to three decimal places; value 3.142.
= ROUNDUP (-3.14159, 1) Rounds -3.14159 up to one decimal place; value -3.2.
= ROUNDUP (31415.92654,-2) Rounds 31415.92654 up to 2 decimal places to the left of the decimal; value 31500.
ROUNDDOWN (number, num_digits) which rounds a number down, toward zero.
= ROUNDDOWN (3.2, 0) Rounds 3.2 down to zero decimal places; value 3.
= ROUNDDOWN (76.9, 0) Rounds 76.9 down to zero decimal places; value 76.
= ROUNDDOWN (3.14159, 3) Rounds 3.14159 down to three decimal places; value 3.141.
= ROUNDDOWN (-3.14159, 1) Rounds -3.14159 down to one decimal place; value -3.1.
= ROUNDDOWN (31415.92654, -2) Rounds 31415.92654 down to 2 decimal places to the left of the decimal; value
31400.
3. COUNT
This function counts the number of cells that contain numbers and counts numbers within the list of arguments. COUNT is
use to get the number of the entries in a number field (including date also) i.e. in a range or array of numbers.
In Excel other than counting function COUNT;
The syntax for COUNT is COUNT (value1, value2…..,) where value1, value2, ... Are 1 to 255 arguments that can be a
variety of different types of data(logical values represented in numbers, numbers, dates, or text representation of numbers),
but only numbers are counted. Arguments that are error values or text that cannot be translated into numbers are ignored. If
an argument is an array or reference, only numbers in that array or reference are counted. Empty cells, logical values, text,
or error values in the array or reference are ignored.Example: =COUNT(A3:A7) the result will be 5.
ROWS (array)
The function returns the number of rows in a reference or array; where an Array is an array, an array formula or a reference
to a range of cells for which we want the number of rows.
COLUMNS (array)
This function returns the number of columns in an array or named range reference; where an Array is an array or array
formula or a reference to a range of cells for which we want the number of columns. COUNTIF (range, criteria) (Figure 2.21)
This function counts the number of cells within a range that meet the given criteria; in this function the Range is one or more
cells to count, including numbers or names, arrays, or references that contain numbers. The blank cells and text values are
ignored. (e.g. A2:B5). The COUNTA function counts the number of cells that are not empty in a range.
Criteria are the form of a number, expression, cell reference, or text that defines which cells will be counted.
Text Manipulation Function
1. TEXT
This function converts a numeric value to text in a specific number format; and the syntax is :
TEXT (value, format_text) where, Value is a numeric value, a formula that evaluates to a numeric value, or a reference to a
cell containing a numeric value. Format_text is a numeric format as a text string enclosed in quotation marks. We can see
various numeric formats by clicking the Number, Date, Time, Currency, or Custom in the Category box of the Number tab in
the Format Cells dialog box, and then viewing the formats displayed.
This function is useful in situations where we want to display numbers in a more readable format, or want to combine numbers
with text or symbols. For example, suppose cell L1 contains the number 23.5. Suppose we want to format this number by
adding with “Rs.” and convert into amount using this function: =TEXT L1,”Rs. 0.00") which will be displayed as Rs. 23.50
(Figure2.22). We can also format numbers by using the commands in the Number group on the Home tab of the Ribbon.
However, these commands work only if the entire cell is numeric. Refer Figure 2.22(a); you will find in cell A5(A6) using
function combined with ‘$’ sign which can be used with other functions (such as logical).
Example : 15% - =“profits are up”&text(B2,”0%”)
2. CONCATENATE
This function joins two or more text strings into one text string and its syntax is
:
CONCATENATE (text1, text2,...) where text1, text2, …. are 2 to 255 text items to be joined into a single text item. The text
items can be text strings, numbers, or single-cell references. Example combining First Name, Middle Name and Surname of
the employees into Full Name using
CONCATENATE Function (Figure 2.22(b).
Logical Function
We have learned earlier about IF functions in this chapter. Let us understand two more other logical functions which are very
useful. When a situation arises to compare more than one condition and the result of joint conditions is used for further
operations.
1. AND function gives only a TRUE or FALSE answer. To determine whether the output will be TRUE or FALSE, the AND
function evaluates at least one mathematical expression located in another cell in the spreadsheet. The syntax for the AND
function is: = AND (logical-1, logical-2, ... logical-255 ) where logical-1 , logical-2 , ... - refers to the cell reference that is
being checked. Up to 255 logical values can be entered into the function. Returns TRUE if all its arguments evaluate to
TRUE; returns FALSE if one or more arguments evaluate to FALSE. Example
1. In the following example the outcome of two logical values is given in Result Formula Description Result
a.= AND (TRUE, TRUE) all arguments are TRUE TRUE
b.= AND (TRUE, FALSE) One argument is FALSE FALSE
c.= AND (2+2=4, 2+3=5) all arguments evaluate to TRUE TRUE
=AND(D12>2000,D12<4000) IN CELLS D12=3000 AND ALSO E12=4000
2. OR function is like other logical functions, the OR function gives only a TRUE or FALSE answer. To determine whether
the output will be TRUE or FALSE, the OR functions evaluates at least one mathematical expression located in another cell
in the spreadsheet.
This function returns TRUE if any argument is TRUE; returns FALSE if all arguments are FALSE. The syntax for the OR
function is: = OR (logical-1, logical-2, ... logical-255 ) Logical-1, logical-2 … - refers to the cell references that are being
checked. Up to 255 logical values can be entered into the function.
Example Formula Description Result
a.= OR (TRUE, FALSE) One argument is TRUE TRUE
b.=OR ((1+1)=1,(2+2)=5) All arguments evaluate to FALSE FALSE
c.=OR (TRUE,FALSE,TRUE) At least one argument is TRUE TRUE

=OR(D12>2000,E12>3000) IN CELLS D12=3000 AND ALSO E12=4000

Lookup and Reference Functions:
Lookup & Reference functions help you to work with arrays of data, and are particularly useful when you need to cross reference
between different data sets. They perform tasks such as providing information about a range, returning the location of a given
address or value, or looking up specific values.
ADDRESS function - Returns a reference as text to a single cell in a worksheet
AREAS function - Returns the number of areas in a reference
CHOOSE function - Chooses a value from a list of values
COLUMN function - Returns the column number of a reference
COLUMNS function - Returns the number of columns in a reference
FILTER function - Filters a range of data based on criteria you define
FORMULATEXT function - Returns the formula at the given reference as text
GETPIVOTDATA function - Returns data stored in a PivotTable report
HLOOKUP function - Looks in the top row of an array and returns the value of the indicated cell
HYPERLINK function - Creates a shortcut or jump that opens a document stored on a network server, an intranet, or the Internet
INDEX function - Uses an index to choose a value from a reference or array
INDIRECT function - Returns a reference indicated by a text value
MATCH function - Looks up values in a reference or array
OFFSET function - Returns a reference offset from a given reference(to allow formulas to dynamically adjust to available
data or to user input. The OFFSET function can be used to build a dynamic)
ROW function - Returns the row number of a reference
ROWS function - Returns the number of rows in a reference
RTD function - Retrieves real-time data from a program that supports Automation
SORT function - Sorts the contents of a range or array
SORTBY function - Sorts the contents of a range or array based on the values in a corresponding range or array
TRANSPOSE function - Returns the transpose of an array
UNIQUE function - Returns a list of unique values in a list or range
VLOOKUP function - Looks in the first column of an array and moves across the row to return the value of a cell
XLOOKUP function - Searches a range or an array, and returns an item corresponding to the first match it finds. If a match
doesn't exist, then XLOOKUP can return the closest (approximate) match.
XMATCH function - Returns the relative position of an item in an array or range of cells.
Financial Functions
ACCRINT function - Returns the accrued interest for a security that pays periodic interest
ACCRINTM function - Returns the accrued interest for a security that pays interest at maturity (ie. pays interest one time only).
AMORDEGRC function - Returns the depreciation for each accounting period by using a depreciation coefficient.(Depreciation
is prorated based on the date an asset is purchased in the first period.)
AMORLINC function - Returns the depreciation for each accounting period
COUPDAYBS function - Returns the number of days from the beginning of the coupon period to the settlement date
COUPDAYS function - Returns the number of days in the coupon period that contains the settlement date
COUPDAYSNC function - Returns the number of days from the settlement date to the next coupon date
COUPNCD function - Returns the next coupon date after the settlement date
COUPNUM function - Returns the number of coupons payable between the settlement date and maturity date
COUPPCD function - Returns the previous coupon date before the settlement date
CUMIPMT function - Returns the cumulative interest paid between two periods
CUMPRINC function - Returns the cumulative principal paid on a loan between two periods
DISC function - Returns the discount rate for a security
DOLLARDE function - Converts a dollar price, expressed as a fraction, into a dollar price, expressed as a decimal number
DOLLARFR function - Converts a dollar price, expressed as a decimal number, into a dollar price, expressed as a fraction
DURATION function - Returns the annual duration of a security with periodic interest payments
EFFECT function - Returns the effective annual interest rate
FV function - Returns the future value of an investment
FVSCHEDULE function - Returns the future value of an initial principal after applying a series of compound interest rates
INTRATE function - Returns the interest rate for a fully invested security
IPMT function - Returns the interest payment for an investment for a given period
 MANAGING WORKBOOKS
In this Excel tutorial, you will learn that a workbook is a collection of worksheets (spreadsheets). You'll learn how to rename,
insert, move, copy, and delete worksheets, and how to move and copy worksheets from one workbook to another.
What are Worksheets and Workbooks?
Excel is a Microsoft Office software program that provides worksheets and workbooks. Worksheets are documents comprised
of rows, columns, and cells. In each cell the user can enter a number, date, text, math formula, or Excel function. Worksheets
can also display selected data in one of a variety of chart types.
A workbook is just a collection of worksheets. When the Excel program is first opened, the user is presented with a workbook
that contains three empty worksheets. The first worksheet is displayed and the bottom left corner holds three tabs named
Sheet1, Sheet2, and Sheet3 as shown in the screenshot below.
Arrows also display that allow the user to scroll right and left to view worksheet tabs when a workbook has a large
number of worksheets.
Viewing, Renaming, Inserting, and Deleting Worksheets
"Sheet1" isn't very descriptive. Here is how you view, rename, insert, and delete worksheets in a workbook.
How to View a Worksheet
To view a worksheet, click on its tab. If the workbook window is not wide enough to display all of the tabs because of
long worksheet names and/or many worksheet tabs, use the arrows to the left of the tabs to navigate left or right, or right-
click on any of the arrows and select the desired worksheet from the list that displays.
How to Rename a Worksheet
To rename a spreadsheet, right-click on the spreadsheet tab, select Rename from the context menu, and type a new name.
Or, double-click on the worksheet tab and type a new name.
How to Insert a Worksheet
The fastest way to insert a worksheet in a workbook is to simply click on the small tab to the right of the last worksheet
tab as shown in the image below. Then you can move the worksheet to a different position if desired.
How to Delete a Worksheet
To delete a worksheet, right-click on the worksheet tab and select Delete from the context menu.
Moving Worksheets (Spreadsheets)
Sometimes we need our worksheets need to be in a different order or even in a different workbook.
How to Move a Worksheet in the Same Workbook
There are two ways to move a worksheet in the same workbook. The easy way is to click and hold the left mouse button on
a worksheet's tab and slide the tab to its desired position. Watch the little black arrow that appears just above. When it is to
the right of left of the adjacent worksheet, release the mouse and the worksheet will be moved.
If you dislike dragging with the mouse, here is another method. Right-click on the tab of the source worksheet and click
"Move or Copy..." In the Move or Copy window, click the name of the worksheet that you want the sheet to be inserted
before, and click OK.
How to Move a Worksheet to a NEW Workbook
To move a spreadsheet to a new workbook, right-click on the tab of the source spreadsheet and click "Move or Copy." In the
Move or Copy window, click the drop-down arrow under “To Book:” and click (new book). Excel removes the worksheet
from the existing workbook and opens a new workbook containing the moved worksheet. Save the workbook.
How to Move a Worksheet to a Different Workbook
Open both the source workbook and the target workbook. Right-click on the tab of the source worksheet (the one to be
moved) and click "Move or Copy..." Then at the top under "To book," click the small down arrow to open up the drop-down
menu and click on the name of the target workbook (where the worksheet is to be moved to). Verify that the worksheet was
successfully moved to the other workbook and save the workbook.
Copying Worksheets (Spreadsheets)
Rather than start from scratch, it is often easier to copy, and then modify, an existing worksheet - especially if you're going
to be using a lot of the same formatting, formulas, and so on.
How to Copy a Worksheet in the Same Workbook
To copy a worksheet in the same workbook, right-click on the tab of the source worksheet and click "Move or Copy..." In the
Move or Copy window, check the “create a copy” box, click the name of the worksheet that you want the sheet to be
inserted before, and click OK.
How to Copy a Worksheet to a NEW Workbook
To copy a worksheet into a new workbook, right-click on the tab of the source worksheet and click "Move or Copy..." In the
Move or Copy window, click the drop-down arrow under “To Book:”
and click (new book). Excel opens a new workbook containing the copied spreadsheet. Save the new workbook.
How to Copy a Worksheet to Different Workbook
The best way to copy a worksheet to a another workbook is as follows: Open both the source workbook and the target
workbook. Right-click on the tab of the source worksheet (the one to be copied) and click "Move or Copy..." On the Move
or Copy window, CHECK the box at the bottom titled "Create a copy." Then at the top under "To book," click the small
down arrow to open up the drop-down menu and click on the name of the target workbook (the other workbook). Verify
that the worksheet was successfully copied to the other workbook and save the workbook.
As a rather messy alternative, you can copy and paste the contents as follows. In the source worksheet, right-click in the
top left corner cell to select all the workbooks cells and select Copy.
Then, open the other Excel workbook, find an empty worksheet, right-click in the top left corner cell to select all cells,
and click Paste. Save the workbook.
Return to the first (source) worksheet and press the ESC key to remove the animated border and then click in an empty
cell to deselect all of the cells.