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Attribution Non-Commercial (BY-NC)

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[MS-EXCEL WORKSHEETS]

[Umair Saeed]

Problem-1 This section describes how to create a spreadsheet & modify it to suit your need. You will use formulas and formatting as well as embed a chart. Create a Worksheet 1. Click Worksheet from the Insert menu. 2. Right click on the tab for the new worksheet and Rename from the shortcut menu. 3. Type in Grade Book and press Enter to save the change.

4. Key in text into the worksheet as shown in the picture above. You may use different names and grades as you see fit. 5. Once you have all the data in, save your work by clicking Save from the File menu.-OR- Click on the Save button on the toolbar. Enter Formulas and Functions. 1. In cell H3 type in Total Score. 2. You will now type in the formula for calculating the total score for the student. In cell H4 type in = (D4+E4+F4+G4)/4 and press Enter.

[MS-EXCEL WORKSHEETS]

[Umair Saeed]

1. Position your mouse cursor over the fill handle (small black box in the lower right hand corner of the active cell). 2. Click and hold, drag down to cell H9 and release. This replicates the formula for the rest of the students in the list. If you have more students, simply drag the mouse down to the last row that has a student and release there. 3. You may also wish to calculate the average for each graded item. Select cell D10 and from the Insert menu click Function. 4. Select AVERAGE in the Function name box and click OK. 5. The range you wish to use will already be entered , so Click O.K

6. Again drag the fill handle to the last filled in column (cell H10 in the lab) and release. Notice the value in cell F10 is #D1V/0!. This is due to the fact that there is no data in that column that is being averaged.

[MS-EXCEL WORKSHEETS]

[Umair Saeed]

7. Enter 1 for all the exam grades in order for the function in cell F10 to calculate properly. Format Your Worksheet: 1. Select the cells that encompass your title (A1:E1) and click the down arrow to the right of the Fill Color button. Select the desired color. 2. Select your grade book by clicking and holding in cell A3 and dragging to cell H10 and releasing. 3. Select Auto Format from the Format menu and select the desired format from those provided. (Colorful 2 is fine). Click OK.

4. In cell A10 type AVG. 5. Save your work by clicking Save from the File menu. Or -Click on the Save button on the toolbar. Embed a Chart 1. Highlight cell C3 to H9. 2. Click Chart from the Insert menu and select the chart type that you desire from the list provided. 3. Click Next to advance to the subsequent step and click Next again. 4. Type in a title in the Chart Title box and type in Student ID for the X axis label. 5. Click Finish to complete the wizard and position the chart as necessary.

[MS-EXCEL WORKSHEETS]

[Umair Saeed]

Given the worksheet in the figure above, what is the value of each of the following? A) = A1+A2* B3/D4 B) =A1^2 C) =SUM (C1:C4) D) =SUM(C1,C4) E) =PRODUCT(C1:C2) F) =MIN(A1:D4) G) =MAX(A1:D4) H) =COUNT(A3:B4) I) =1F(A4<5,10,20)

J) =AVERAGE(A1:C2) K) =ABS(A4) L) =SQRT(D3) M) =POWER(D4,2) Problem 3 State the formula that you would need to enter into a spreadsheet cell to achieve each of the following results. (For solution use the Value chart of Pr 2) 1. Multiply cell A1 by 12. 2. Divide cell A1 by 365.

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[MS-EXCEL WORKSHEETS]

[Umair Saeed]

3. Add cells A1 to A4 (inclusive) and divide the result by cell B1. 4. Cube cell A1. 5. Find the square root of cell A1. 6. Add vat at 17.5% to cell A1, expressing the result as the amount inclusive of vat. 7. Find the total of cells A1 to A400, where some cells are to be added to the total and others taken away from it. 8. Divide each of the totals of cells B1 to B3, C1 to C3, D1 to D3 etc. By the total of cells A1 to A3. 9. Find the average of cells A7 to A50. 10. If cell B3 is less than 100, multiply cell a5 by cell b3, otherwise display the value in cell B3. 11. If cell P78 is not negative, display the value in cell P78, otherwise the text error. 12. If cell B5 is greater than 70, multiply cell B5 by 10.2%, otherwise multiply cell B5 by 7%. 13. If the contents of cell A1 is P746a, display the result obsolete otherwise display nothing. 14. If the totals of cells A1 to A15 are greater than 200, 000, display the total multiplied by 5%, otherwise display nothing. Problem 4

A 1 2 3 4 5 6 SALES $ 10,570 $ 12,740 $ 14,010 $ 37,320 January February March Total PROFIT STATEMENT B C D E

[MS-EXCEL WORKSHEETS]

[Umair Saeed]

$ 1,370

$ 3,170

$ 3,915

$ 8,455

Use the above figure to answer the following questions: A) How many numbers will automatically be calculated by the spreadsheet package through the use of formulas? B) If January payroll is adjusted from $4,700 to $4,750, how many other numbers in the work sheet will be recalculated? C) What cell columns or rows can be partially filled in using the autocomplete feature? D) What is the current cell? Problem 5 The Spreadsheet below shows the sales of two products, the Ego and the Id, for the period July to September.

A 1 2 3 4 5 6 7 Ego Id Total 3000 2000 5000 Sigmund Ltd. Sales analysis __ Q3 19X7 M7 4000 1500 5500 M8 2000 4000 6000 M9 9000 7500 16500 Total B C D E

[MS-EXCEL WORKSHEETS]

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Devise a suitable formula for each of the following cells. 1. Cell B7. 2. Cell E6. 3. Cell E7. Problem 6 The following balances have been taken from the books of Ed Sheet, a sole trader, at 31 December 19X5. Dr Plant and Machinery (NBV) Motor Vehicles (NBV) Stock Debtors Drawings Capital (1 Jan 19X1) Profit for year 3,500 28,000 Your manager has tried to use a spreadsheet to produce a balance sheet. He has set up the basic structure and input the numbers, but he cannot remember how to do formulae. He has therefore highlighted with a border the cells which require a formula to be inserted and left the rest up to you.

A 1 2 3 4 5 Fixed Assets Plant 20000 Ed Sheet Balance Sheet as at 31 Dec 19X5 B C

Cr

October 23, 2001 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Represented by Opening capital Profit for year Drawings Closing capital Current Assets Stock Debtors Cash Vehicles

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10000

[Umair Saeed]

Devise and list formulae to go in the cells highlighted. Problem 7 The following spreadsheet shows sales exclusive of VAT, in row 6.

[MS-EXCEL WORKSHEETS]

[Umair Saeed]

Your manager has asked you to insert formulae to calculate VAT at 17 % in row 7 and also to produce totals. 1. Devise a suitable formula for each of the following cells. i) ii) Cell B7 Cell E8

2. How could the spreadsheet be better designed? Problem 8 Below is spreadsheet with some variables in it. A 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Usage Data Maintenance Operational Idle Recovery Machine A 35 8.47 1.42 0 Machine B 71 7.98 2.4 15 Machine C 6 9.31 0.87 4 Production Data Shift 1 Shift 2 Shift 3 Shift 4 Machine A 245.84 241.14 244.77 240.96 Machine B 237.49 237.62 201.64 238.18 Machine C 231.79 261.31 242.71 234.50 Boiler Makers Ltd. Department B B C D

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[MS-EXCEL WORKSHEETS]

[Umair Saeed]

Required Cell B9 needs to contain an average of the preceding numbers in column B. 1. Suggest a formula which would achieve this. 2. Cell C16 contains the formula=C12+C13/C14-C15. What would the result be, displayed in Cell C16? Problem 9 The following Spreadsheet is designed to process monthly payroll deductions for four employees. Under a new government they pay income taxt at 25% and National Insurance at 9% on gross pay. The necessary formulae have not yet been input. A 1 2 3 4 5 6 7 8 9 10 11 12 Net Pay 1. Devise a suitable formula for each of the following cells. i) ii)

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Diamond Enterprises Ltd. Division Month: Submarines April Johnson. J Gross Pay 2,166.67 Paul. P 2,200.00 George. G 1,900.00 Richards. R 1,779.17

Cell C8 Cell D9

Ms-Excel Worksheet for Practice| Libra Computers & Education Centre

[MS-EXCEL WORKSHEETS]

[Umair Saeed]

iii) iv)

Problem 10 The following data relates to the period January to March in the years 19X4 and 19X5. 19X4 January Sales February Sales March Sales 20000 18000 21000 19X5 22000 21000 23000

You are required to produce a spreadsheet showing the percentage change for January, February and March 19X5 compared with 19X4. You also need to show the first total quarter sales for both years and the percentage increase in total sales. Problem 11 The following four insurance salesmen each earn a basic salary of $ 14,000 pa. They also earn a commission on 2% of sales. The following spreadsheet has been created to process their commission and total earnings. A 1 2 3 4 5 6 7 8 9 Total

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Sales team salaries and commission __ 1998 Name Sales $ Northington Souther Weston Easterman 284,000 193,000 12,000 152,000 Salary $ 14,000 14,000 14,000 14,000 5,680 3,860 240 3,040 Commission $ 19,680 17,860 14,240 17,040 Total earnings $

641,000

56,000

12,820

68,820

[MS-EXCEL WORKSHEETS]

[Umair Saeed]

10 11 12

Give an appropriate formula for each of the following cells. 1. Cell D4. Problem 12 A business will often need to compare its results with budgets or targets to see how far it has exceeded, of fallen short of its expectation. It is useful to express variation as a percentage of the original budget, for example sales may be 10% higher than predicted. Continuing the example of the insurance salesman, a spreadsheet could be set up as follows showing differences between actual sales and target sales, and expressing the difference at a percentage of target sales. A 1 2 3 4 5 6 7 8 B C D E 2. Cell E6 3.Cell D9 4.Cell E9

Sales team comparison of actual against budget sales Name Northington Souther Weston Easterman Total Sales (Budget) 275000 200000 10000 153000 638000 Sales (Actual) 284000 193000 12000 152000 641000 Difference 9000 (7000) 2000 (1000) 3000 % of budget 3.27 (3.50) 20.00 (0.65) 0.47

Give a suitable formula for each of the following cells. 1. CellD4 2. Cell E6 3. Cell E8 Problem 13 A company offers a 4% discount to all customers who order more than $5000

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[MS-EXCEL WORKSHEETS]

[Umair Saeed]

worth of goods. The discount only applies to the element of the order in excess of 5000, not to the whole order. Schleiermacher, Strauss, and Schweitzer each order goods to the following value in January. A 1 2 3 4 5 6 7 8 Customer Strauss Schleiermacher Schweitzer Total Give an appropriate formula for each of the following cells. 1. Cell C5 2. Cell D5 3. Cell B8 4. Cell C8 5. Cell D8 Problem 14 The following candidates have taken an accountancy exam for which the pass mark is 55%. They have obtained the following scores. Montesquieu Rousseau Smith Burke Paine Jefferson

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Good Books PLC Order Analysis Order 4900 6000 7000 Discount Sales Value

[MS-EXCEL WORKSHEETS]

[Umair Saeed]

The authorities of Cool Cats College where they took the exam believe that letting the candidates know their real marks will give some an interiority complex while making others unduly complacent. It has been decided to publish a list, which says either Pass or Fail against a candidates name and hide column B. 1. Devise a formula, which will automatically give the result for each student. 2. Find out how to re-sort the names and results into alphabetical order using your spreadsheet package. Problem 15 Three Dimensional Spreadsheet. Company X has two divisions, A and B. The divisions have the following results for a period. Division A (Uk) Sales Expenses 1,458,742 572,866 Division B (France) 26,924,713 9,147,922

There are 10 French francs to the pound. Required Using a three dimensional spreadsheet, calculate the Total Sales, Expenses and Net Profit of Company X for the period in pounds. Problem 16 a) Here is a spreadsheet that has been prepared by someone who is new to your accounts department. (The comment about the formula was not on the original spreadsheet: It has been added by us.) Required : Identify and explain three ways in which this spreadsheet could-be improved. A 1 6614 9790 B 8221.5 C

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[Umair Saeed] 4753 4163 9736 26873.25 The Formula in this cell is =A1+A2+A3-A4

2 3 4 5

b) Explain the steps in the construction and use of a spreadsheet model. Problem 17 A software house requires that its project managers produce a simple cost and income statement for the projects for which they are responsible. Figure 1 show a draft income and cost statement for the CAET-IT project. The income row shows the expected receipts in the six months project, while the total cost row (row 27) is the total monthly cost of the project. Any surplus (Income minus costs) is summarized in an end month position (row 28) and this is carried forward to the next month.

All figures are entered as values except for. Rows with the word total in them

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[MS-EXCEL WORKSHEETS]

[Umair Saeed]

The end-month position for all months and the opening position for month 2 through to Month 6.

The row numbers and column letters have been included on the printout to help reference certain cells. They were not included on the original printout. Required a) Briefly describe three ways of improving the clarity and presentation of this spreadsheet. b) What is the likely formula of: i) ii) iii) iv) The cell at row 25 column D? The cell at row 27 column D? The cell at row 28 column D? The cell at row 4 column E?

c) The project manager is reminded that a government employment tax of 10% of the employees income payable to the Government and this has to be included in the costs of the project. In this project this amount to 1,020 per month (10% of row 15-total staff costs). The project manager wishes to know how to set up the spreadsheet so that the rate can be entered and the government employment tax calculated automatically. He/she would also like to be able to change this percentage so that he could see the likely effect of proposed changes in legislation which may raise this rate to 12% or even 15%. Required Explain how he/she would need to modify the spreadsheet to achieve this. Problem 18 The spreadsheet above (Figure 1) shows three stages in the construction of a simple sales forecasting model. Stage 1 of the spreadsheet shows the initial construction of the model. Required a) What is the likely formula of cell C12 (column Crow 12)? b) Describe how the presentation of the figures in column C could be improved?

17 Ms-Excel Worksheet for Practice| Libra Computers & Education Centre

[MS-EXCEL WORKSHEETS]

[Umair Saeed]

The person developing this model suddenly realizes that he has forgotten to include direct sales from the Head Office. Stage 2 of the model shows how he has inserted a further row to represent Head Office sales. c) The total figure remains at 678.8 despite the addition of the Head Office row. Explain the likely reason for this. d) What advice could you give the constructor of the model to help ensure that he does not make the same mistake in the future? e) Describe how the presentation of the text in column B could be improved. In Stage 3 of the model, the values have been extended to cover the second and third years of the plan. This is implemented by using an annual growth percentage (in this example 5%) stored in cell C5. The constructor of the model has defined formulae in cells D7 (column D row 7) and E7 (column E row 7) and then copied these down to rows 8, 9, 10, 11 and 12. What is the likely formula entered in the following cells? f) D7 (column D row 7). g) E7 (column E row 7). h) Both the formulae in D7 and E7 should contain a symbol usually associated with a currency. What is that symbol and describe its role in defining cell formulae. FIGURE 1

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[MS-EXCEL WORKSHEETS]

[Umair Saeed]

Problem 19 a) Briefly describe three facilities of word processing software. Explain how each facility contributes to the efficient production of quality documents. b) Spreadsheet are important tools for manipulating numerical information. Briefly describe the meaning and significances of the following facilities of spreadsheet software. i) ii) iii) iv) Relative and absolute cell references The ROUND ( ROUND) command Macros Database filters

Problem 20 The attached spreadsheet on the next page (Figure 1) is an analysis of marker result for the 1999 Information System Development examination, prepared for the Examination Panel. Each marker marked 100 examination scripts. The row and column labels are printed out for reference only and were not printed in the spreadsheet produced for the Examination Panel meeting. Required a) Describe two ways in which the presentation format of the information on this spreadsheet might be improved. b) Column F shows the range between the highest and lowest scores for each marker. The value in F6 is a formula. What is the likely formula in cell F 6? c) The cell C28 shows the number of markers that have marked this session. The value in this cell is a formula. What is the likely formula in cell C28? d) The cell C29 shows the highest mark obtained this session. The value in this cell is a formula. What is the likely formula in cell C29? e) The cell C30 shows the lowest mark obtained this session. The value in the cell is a formula. What is the likely formula in cell C30? f) Briefly describe how examiner would make the spreadsheet only show markers whose average mark is greater than 45.

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Briefly describe how examiner would arrange the markers on the spreadsheet into descending order of average mark.

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Problem 2 Solution a. = A1+A2* B3/D4= b. =A1^2 = c. = SUM (C1:C4) = d. = SUM (C1,C4) = e. = Product (C1:C2) = f. =MIN (A1:D4) = g. = MAX (A1:D4) = h. =COUNT (A3:B4) = i. j. =IF (A4 <5, 10,20 ) = =AVERAGE (A1:C2 ) =

k. =ABS(A4 ) = (means Absolute changes negative number to positive numbers) l. =SQRT (D3) = (square Root )

m. = POWER (D4,2) = Problem 3 Solution 1. Multiply cell A 1 by 12 = A1 * 12 2. Divide cell A 1 by 365 = A1/365 3. Add cells A 1 to A4 (inclusive) and divide the result by cell B1 = SUM (A1:A4) B1 4. Cube cell A1 = A1^3 5. Find the square root of cell A1 = SQRT (A1) 6. Add vat at 17.5% to cell A1, expressing the result as the amount inclusive of vat. = 1.175 * A1 7. Find the total of cells A1 to A400, where some cells are to be added to the total and others taken away from it. = SUM (A1:A400), the negative numbers entered will be automatically subtracted.

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8. Divide each of the totals of cells B1 to B3, C1 to C3, D1 to D3 etc. By the total of cells A1 to A3. = SUM (B1:B3) SUM ($A$1:$A$3), using the Fill Handle drag the formula for Column C and Column D. 9. Find the average of cells A7 to A50 = AVERAGE (A7:A50) 10. If a cell B3 is less than 100, multiply cell A5 by cell B3, otherwise display the value in cell B3. = IF (B3<100, A5*B3, B3) 11. If cell P78 is not negative, display to value in cell P78, otherwise display the next ERROR. = IF(P78>=0, P78, ERROR) 12. If cell B5 is greater than 70, multiply cell B5 by 10.2%. otherwise multiply cell B5 by 7%. = IF (B5>70, B5*10.2%, B5*7%) 13. If the contents of cell A1 is P746a, display the result obsolete OTHERWISE display nothing. = IF (A1 = P756a, OBSOLETE ,) 14. If the totals of cells A1 to A15 are greater than 200,000, display the total multiplied by 5%, otherwise display nothing. =If (SUM (A1:A15)>200000, SUM (A1:A15)*5%, ) Problem 4 Solution a) Cells E5, E8, E9, E10, E11, E12, B11,C11, D11,B13, C13, D13 b) Cells B11, E11, B13 c) Cells B3 to D3, E8 to E11, B11 to D11, B13 to E13 d) G4 Problem 5 Solution 1. Cell B7 = SUM (B5:B6) 2. Cell E6 = SUM (B6:D6) 3. Cell E7 = IF (SUM (E5:E6) = SUM (B7::D7), ERROR) Problem 6 Solution Cell C7 = B5+B6 Cell B12 = SUM (B9:B11) Cell C16 = B14 + B15 Cell C17 = B12-B16

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[MS-EXCEL WORKSHEETS]

[Umair Saeed]

Cell C18 = C7 + C17 Cell C24 = C21+C22-C23 Problem 7 Solution 1. (i) Cell B7 = B6*17.5%, Copy the same formula for the remaining months till June (ii) Cell E8 = SUM (E6:E7) 2. How could the spreadsheet be better designed? A B C D E F G H

1 Taxable Supplies plc 2 Sales analysis Brach C 3 Six months ended 30 June 19X5 4 5 6 Net Sales 7 VAT 8 Total VAT 17,5% Jan 2,491.54 =B6*$B$8 Feb 5,876.75 =C6*$B$8 Mar 3,485.01 Apr 5,927.70 May 6,744.52 =F6*$B$8 Jun 3,021.28 =G6*$B$8 Total 27,546.80 =SUM(B7:G7 )

=D6*$B$8 =E6*$B$8

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Problem 9 Solution A 1 2 3 4 5 6 7 8 9 10 Income Tax NI Total Deduction s 25% 9% =C6*$B$8 =C6*$B$9 =D6*$B$8 =D6*$B$9 =E6*$B$8 =E6*$B$9 =SUM(E8:E9) =F6*$B$8 =F6*$B$9 =SUM(F8:F9) Gross Pay B C D E F

Diamond Enterprises Ltd. Division: Month: Submarines April Johnson. J 2,166.67 Paul. P 2,200.00 George. G 1,900.00 Richards. R 1,779.17

=SUM(C8:C9) =SUM(D8:D9)

11 12 Net Pay Problem 10 Solution A 1 2 3 4 5 6 January sales February sales March sales Total B 19X4 20000 18000 21000 =SUM(B3:B5) C 19X5 22000 =(C3-B3)*100 21000 =(C4-B4)*100 23000 =(C5-B5)*100 =SUM(C3:C5) =SUM(D3:D5) D %change =C6-C10 =D6-D10 =D6-D10 =D6-D10

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Problem 11 Solution 1. Cell D4 =B4*$B$12 2. Cell E6 =C6+D6 3. Cell D9 =SUM(D4:D7) 4. Cell E9 =SUM(E4:E7) Problem 12 Solution Give a suitable formula for each of the following cells. 1. Cell D4 =C4-B4 2. Cell E6 =D4/B4*100 3. Cell E8 =D8/B8*100 Problem 13 Solution 1. Cell C5 =IF (B5<5000,(5000-B5)*4%0) 2. Cell D5 =B5+C5 3. Cell B8 =SUM(B5:B8) 4. Cell C8 =SUM (C5:C8) 5. Cell D8 =SUM(D5:D8) Problem 14 Solution A 1 2 3 4 5 6 Montesquieu Rousseau Smith Burke Paine Jefferson B 55% 78% 90% 97% 9% 26% Grade =IF (B1>=55%,PASS,FAIL) =IF (B2>=55%,PASS,FAIL) =IF (B3>=55%,PASS,FAIL) =IF (B4>=55%,PASS,FAIL) =IF (B5>=55%,PASS,FAIL) =IF (B6>=55%,PASS,FAIL)

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Problem 15 Solution Sheet 1 1 2 3 4 5 6 Sheet 2 A 1 2 3 4 5 Sales Expenses Total Sheet 3 A 1 2 3 4 5 Sales Expenses Total B Company X ( Uk ) =Sheet1!B4+Sheet2!B4/10 =Sheet1!B5+Sheet2!B5/10 =Sheet1!B6+Sheet2!B6/10 B Division A (France) 26,924,713 9,147,922 =SUM(B4:B) Sales Expenses Total A B Division A (UK) 1,458,741 572,866 =SUM(B4:B5)

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Problem 16 Solution a) There are many ways in which the spreadsheet could be improved, including [three of] the following. (i) Headings should be added to the columns and labels to the rows. An overall title would also be useful, if it is not clear from the title of the file itself or of this worksheet. (ii) A consistent Size and type pf font should be used. For instance the figures in cells A2 and C1 to C5 are in a different font size and type to the other figures. (iii) The figure should be given to a consistent number of decimal places. Some are stated to nil decimal places, others to one decimal place and others to two. If one figure has to be stated to two decimal places, then all of them should be. (iv) It may be easier to read the figure if they are presented in comma format. (v) The totals in cells A5 to C5 should be given top and bottom borders to make it clear that they are totals. (vi) The formula in cell A5 is badly constructed. A better approach would be to enter the figure in cell A4 as a negative number and use the formula =SUM (A1:A4) in cell A5. This avoids the need to type in all the cell references individually and minimizes the risk of entering the wrong sign (s) in the formula. (vii) The totals in cells B5 and C5 are simply the sum of the four figures above them. In other words, unlike in column A, the figures in row 4 are not treated as negative. This may be what was intended, but there is some doubt because the approach is not consistent. b) A spreadsheet model should be built as follows. (i) All the variables in the problem should be identified and entered in separate cells in one part of the spreadsheet with clear labels. This is the input area. (ii) In a different part of the spreadsheet, the formulae that act upon the variables should be entered. This is the calculation area. It may also be necessary to use function such as IF functions. (iii) The result of the calculations may be displayed in a third output section of the spreadsheet. In less complicated cases, this may be combined with the calculation area.

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[MS-EXCEL WORKSHEETS]

[Umair Saeed]

Once built in this way, the model could be used to carry out what if analysis. The values of the input variables could be altered as appropriate and the impact of such changes could be instantly evaluated. Problem 17 Solution a) The presentation and clarity of this spreadsheet could be improved in many ways. (i) Titles and labels Numerous improvements could be made to titles and labels. 1) The words Figure 1 in cell A1 are not relevant to the spreadsheet and should be deleted. 2) It would be helpful to make the main heading of the spreadsheet (Draft IT Project) more prominent, perhaps by using a larger font. 3) There may be a good reason to specify that the unit is sterling (for instance to distinguish sterling from Irish pounds). If not, however, the word sterling is not really necessary. 4) The conventional way to present column headings would be as follows. Month 1 Month 2 Month 3 Month 4 Month 5 Month 6

These headings should appear the first set of numbers (in cells D3 to ) above the second set as at present. 5) The sub-analysis of staff costs has a heading Staff costs but the sub-analysis of Other costs does not. Headings should be used consistently. 6) The total for staff costs is called merely Total but the total for other costs is called Total other costs. This is inconsistent. 7) The label Other costs is used twice, once as a category for a variety of costs (insurance, telephone, etc) and once as a specific cost A label such as Sundry costs would be preferable for the specific cost.

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[Umair Saeed]

(ii) Formatting 1) The text Opening Position in cell A4 should be left-aligned. At present the final n is not showing. 2) The use of bold or italic or ordinary typeface for similar levels of heading or label is inconsistent For instance, Income is as important a heading as Total other costs, but one is italic and the other is bold. As another example, Costs is a less important heading than Total costs, but Costs is bold while Total costs (row 27) is in ordinary typeface. (iii) Number formatting 1) There is some inconsistency in the number of decimal places shown. Most figures are shown to two decimal places, but the figure 0 in cell D4 and the figures in row 17 are shown to nil decimal places. Figures expresses to the nearest pound would be detailed enough for this cost and income statement, so all figures should be displayed with no decimal places. (iv) Layout 1) Ideally, the four most important figures (Opening Position, Income, Total Costs and End Month Position), should be shown in one block and the more detailed analysis of costs should be shown separately beneath. 2) Column A could be widened to accommodate all the labels. Column B and C are not being used and could be detailed. b) (i) D25 formula: =SUM (D17:D24), (ii) D27 formula: =D15+D25, (iii) D28 formula : =D4+D5-D27, (iv) E4 formula : =D28 c) A row should be inserted above row 15 and labeled Employment Tax. In an area outside the main body of the spreadsheet (say, A40 to B40) there should be inserted the label Employment Tax rate (A40) and the rate of 10% (B40). In the new empty row 15, cell D15 should have the formula: SUM (D9:D14)*$B$40 This can then be copied across from columns E to l. The formula currently in cell D15 should be checked to make sure that it sums D9 to D15.

29

[MS-EXCEL WORKSHEETS]

[Umair Saeed]

If the rate of tax changes then all that needs to be changed is the figure in cell B40. Problem 18 Solution a) The likely formula for cell C12 is = SUM (C7:C11), that is the sum of cells C7 to C11 inclusive. b) The presentation of figure in column C could be improved by: (i) Showing all figures with the same number of decimal places so they are aligned in the same way and can be read easily. (ii) Pricing lines at the top and bottom of cell C12 to show that it contains a total, and including the word Total in cell B12. (iii) Emboldening the year in cell C5 to show that this is the heading for the column. c) The cell addition remains at 678.8 because the new Head Office cell has not been included in the total. The developer inserted a row in the Stage 1 spreadsheet by selecting row 12 and then inserting a new row, however, this action did not affect the formula in cell C12. in the Stage 2 spreadsheet, the formula in cell C13 is still = SUM (C7:C11), missing out the new row 12. d) Advice to the constructor of the model to avoid making the same mistake: (i) Plan the model first to ensure that all department of the company are included prior to writing the spreadsheet. (ii) If a new row has to be inserted into a spreadsheet, check all formulae below the new row and amend as necessary. (iii) Insert new rows towards the middle of a range of cells, (such as at C9), the spreadsheet will automatically amend the totals to take account of the new rows. (iv) Use Excel which recognizes this error and amends the formula in cell C13 as you type a new number in C12. e) The presentation of the text in column B could be improved by: (i) Expanding the column width to show all the text; part of the word Office is currently hidden behind column C.

30

[MS-EXCEL WORKSHEETS]

[Umair Saeed]

(ii)

Placing the cell content in alphabetical, or other logical order (e.g. North to South), to make them easier to digest. Formatting the text in column A that overflow into column B (e.g. using emboldening or italics), to distinguish the row headings from the data. Including the word Total in cell B13.

(iii)

(iv)

f) The formula for cell D7 is likely to be = C7+ (C7*$C$5) to give C7 plus 5% or be amount in this cell as the next total. g) The formula for cell E7 is likely to be =D7+ (D7*$C$5) keeping the same absolute cell reference to the percentage cell C5. h) In spreadsheet, the dollar symbol ($) is sometimes used within formulae. Placing the $ sign in front of a cell reference makes that reference absolute. If the contents of the cell are copied to another cell, in the new formula a reference to the original cell will be given, rather than the relative reference to another cell. In the spreadsheet example, it $ signs were not placed around cell C5 in the formula in C7, the new formula in D7 would have been =C7+ (C7*D5). In this situation, the 5% increase would not have been applied to year 2 cells because cell D5 is empty. Problem 19 Solution a) Facilities of word processors Editing facilities Word processors allow the text in a document to be amended, or edited, without having to re-type the whole documents again. For example, individual words or facility sentences can be deleted; individual words replaced or new words and sentences added. Blocks of text can also be moved or duplicated within the documents. Editing facilities make documents production efficient because, as noted above, existing documents can be amended rather than retyped. Quality documents will be produced because amendments can be made to improve the sense and English language within the documents making it more presentable and understandable for the recipient.

31

[MS-EXCEL WORKSHEETS]

[Umair Saeed]

Spell and grammar checking A spell-check checks the words in a document against an electronic dictionary and brings potentially words to the attention of the user. Similarly, a grammar check brings examples of poor grammar attention of the user. The user can then decide whether to amend the spelling or grammar in a document before it is send to the intended recipient. The provision of spell and grammar checking makes documents production efficient because the computer can check documents much faster than any human proof-reader. Quality documents will be produced because the documents should be free of spelling errors and poor grammar. Some care is needed using these electronic tools, especially because most spell checkers cannot yet distinguish a correctly spelt word that is in the wrong place. For example, the computer would not identify the word scent as being wrong in the sentence I scent the report to the director. Mail merge In many situations, a similar or standard letter has to be sent to many individuals. Rather than send a letter addressed to dear Sir or Madam the mail merge facility can be used to make the letters more personal. Names and addressed can be stored, in a database, and then this database merged with a standard letter to produce individual letters addressed to Dear Jim and Dear Mary. The provision of mail merge makes documents production efficient because the computer can produce the personalized documents much quicker than typing the names individually onto the standard letter. Quality documents will be produced because customers, for example, receive personal letters rather than a standard letter. A customer is more likely to read a letter addressed specifically to them so the reputation of the company is enhanced and hopefully more sales will be made. b) Spreadsheets Relative and absolute cell references One of the man functions of spreadsheets is to allow formulae to be written into cells that use the contents of other specific cells in those formulas. The normal method of referencing between cells is to use a relative reference. This means that the formula refers to a specific cell, which could be two cells left, and one cell up from the current cell. So cell D3 would have a reference to cell B2 (two columns left and one row up). If that formula is copied to another cell, then the same relative reference is used to determine which cell is to be used in the new formula. So copying the formula to cell E6 will mean that the cell C5 is used in the formula.

32 Ms-Excel Worksheet for Practice| Libra Computers & Education Centre

[MS-EXCEL WORKSHEETS]

[Umair Saeed]

In some formulae, one specific cell has to be referred to, so even if the formula is copied, the same absolute cell reference is needed in the new formula. This happens, for example, where one cell contains a wage rate which is to be used for the calculation of many employees wages. If this absolute reference is required, then $ are placed before the cell row and column reference. In the example above, if the formula were copied fromD3 to E6, the formula in both cells would refer to the cell $B2$. The Round (@ ROUND) command The ROUND command, when applied to a cell, round the numeric value in that cell up or down to the nearest integer. So 1.4 is rounded down to 1, but 1.6 is rounded up to 2. (1.5 is normally rounded up to 2 as well). The main reason for using the ROUND command is to avoid rounding errors in spreadsheets. For example, if the numbers 1.4 and 1.4 are in separate cells, and then added together and the result displayed in another cell, and the result is displayed with no decimals, then the calculation will be 1+1 = 3. However, if the 1.4 cells are rounded, then the calculation becomes 1+1 = 2. The ROUND function therefore changes the actual contents of the cell, avoiding the rounding errors. However, the accuracy of the spreadsheet may be affected, as the true whole number is not being used in the formula. Macros In many spreadsheets, some sequences of commands, such as specifying a print range or formatting a selection of cells, have to be repeated many times. Rather than duplicate all the commands, a macro can be used to store all the commands and repeat them at a specific time or for a specific range of cells. Using the macro saves the time of entering all the commands and avoids the possibility of making a mistake if the sequence of commands is lengthy or difficult to remember. Macros are recorded using the macro recorder in the spreadsheet. They are normally run by attaching the macro record itself to a push button icon. Clicking on the icon then runs the macro. Database Filters Spreadsheets can contain large amounts of data. The data will be arranged in columns with the column heading what each data field is. For example, a spreadsheet may contain customer details with column headings including customer name, reference number, city etc. Rather than display all customers, it is sometimes useful to see only those customers who are located in a specific area. To do this, the spreadsheet range can be specified as a database and

33 Ms-Excel Worksheet for Practice| Libra Computers & Education Centre

[MS-EXCEL WORKSHEETS]

[Umair Saeed]

then filtered to display only specific records. In this example, the city column will be filtered to display the spreadsheet rows relating to a specific city. The method of filtering a spreadsheet varies according to the manufacturer, and version number of the spreadsheet. Some spreadsheets provide drop down lists in each column heading to choose the appropriate filter. Other spreadsheets require a criteria range to be set-up and the filters are defined within this range. Problem 20 Solution a) The presentation format of the spreadsheet can be improved as suggested below. Firstly, by providing consistent formatting to some of the columns. For example, the average column currently displays averages with zero, one or two decimal points. This formatting makes the averages difficult to read, and important figures such as the average of 50 in cell G12 may be missed because it looks smaller than other figures, simply because it has no decimal places. All the values should be aligned with the same number of decimal places. Secondly, by conforming to standard text and number alignment in the cells. For example, the marker name cells in the range D6 to D25 are right-aligned, making them quit difficult to read. In western cultures at least, words are read from left to right, so it is normal to use left-alignment 1*1 cells so they can be read easily. Conversely, numbers are normally right-aligned so larger numbers, units or decimals all appear in the same position in the cell. Columns D and G are rightaligned, but columns E and F are centre aligned. Providing consistent rightalignment would identify these cells as containing numbers as well as making comparison between the columns easier. b) Cell F6 shows the difference between the highest and lowest figures in cells D6 and E6. The formula is likely to be: =D6-E6 c) Cell C28 displays the number 20 representing the 20 names of markers in cells C6 to C25. So the formula needs to add up those cells with text in them. The formula is likely to be: = COUNTA (C6:C25). d) Cell C29 finds the highest mark from the individual highest marks of each mark contained in cells D6 to D25. The formula is likely to be: = MAX (D6:D25). e) Cell C30 finds the lower mark in the examination from the individual lowest recorded by each marker in cells D6 to D25. The formula is likely to be: = MIN (D6:D25).

34 Ms-Excel Worksheet for Practice| Libra Computers & Education Centre

[MS-EXCEL WORKSHEETS]

[Umair Saeed]

f) There are various ways of showing only markers whose average mark is greater than 45. One option is to sort the spreadsheet in descending order of mark (see part g) and then to hide all rows where the mark is 45 or less. (i) Rows can be hidden in Lotus 1-2-3 using the Range I Range Properties I Hide Row option. (ii) Rows can be hidden in Excel using the Format I Row I Hide command. All the markers with an average greater than 45 will then be in one place, facilities further analysis or printing. Marker details in these rows can also be copied onto a separate sheet if required to ensure that they are separate from markers with an average of 45 or below. An alternative is to filter the rows so only markers with an average of more than 45 are visible. To be this, the active cell is placed within the list and the command Data I filter I Auto filter in Excel. The Custom Auto Filter of is greater than 45 can then be applied to column G; only those rows with an average mark of more than 45 will then be displayed. Arranging marker information in descending order of average mark will mean selecting the data area range B6 and G25 and sorting it. This leaves the column titles in rows 2 and 4 unchanged; selecting the whole spreadsheet would include these rows in the sort, which is not required. To son the rows in Microsoft Excel, the examiner needs to carry out the following steps. Select the range B6 to G25 Choose the menu Data I Sort Choose Column G in the Sort by list Select the Descending order radio button Click OK

35

[MS-EXCEL WORKSHEETS] D E F

[Umair Saeed] G H I

A 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24

36

Name

Bs

HR

CON

GS

PF

IT

DED

NS

A B C D E F G H I J

5000 6500 4500 5600 7800 9000 7500 6500 4500 5400

2250 2925 2025 2520 3510 4050 3375 2925 2025 2430

500 650 450 560 780 900 750 650 450 540

7750 10075 6975 8680 12090 13950 11625 10075 6975 8370

350 455 315 392 546 630 525 455 315 378

250 325 225 280 390 450 375 325 225 270

600 780 540 672 938 1080 900 780 540 648

7150 9295 6435 8008 11154 12870 10725 9295 6435 7722

TOTAL

62300

28035

6230

96585

4361

3115

7478

89089

AVERGE

6230

2803.5

623

9658.5

438.1

311.5

747.6

8908.9

INSTRUCTION:

[Umair Saeed]

25 26 27 28 29 30 31 32 33 34 35 36 37

Cell Address

Formula

C7 D7 E7 F7 G7 H7 I7

Copy up to 16th row Copy up to 16th row Copy up to 16th row Copy up to 16th row Copy up to 16th row Copy up to 16th row Copy up to 16th row

B16

=SUM(B7:B16)

Copy up to column I

D20

37

[MS-EXCEL WORKSHEETS] C D E

[Umair Saeed] F G

A 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Total A B C D E F G H I J Name

OUTSTANDING LOANS

15,000.00 12,500.00 3,500.00 6,000.00 18,000.00 25,000.00 8,000.00 36,000.00 23,000.00 18,000.00

18.00 10.00 10.00 12.00 15.00 12.00 18.00 25.00 8.00 15.00

17,700.000 17,500.000 4,900.000 6,720.00 21,375.000 37,000.000 15,200.000 63,00.000 32,200.000 23,400.000

165,000.00

73,995.000 238,995.000

INSTRUCTION:

38

24 25 26 27 28 29 30

Cell Address

E8

=(C8/100)*B8*D8/12

F8

=B8+E8

B19

=SUM(B8:B17)

A 1 2 3 4 5 6 7 8 9 10 11 A B C Customer Name

12 13 14

D E F

0.00

0.00

39

[MS-EXCEL WORKSHEETS] 0.00 80,000.00 95,000.00 45,000.00 95,000.00 55,000.00 0.00 0.00 0.00 35,000.00 15,000.00 15,000.00

15 16 17 18 19 20 21 22 23 24 25 26 27 28 29

G H I J

Totals:

214,000.00 335,000.00

INSTRUCTION:

Cell Address

Formula

Other Operations

F9

= SUM(B9:E9)

B20

= SUM(B9:B18)

A 1 2 3 4 5 6 7

BREAKEVEN ANALYSIS

40000

Variable Expenses:

1.5

2.3

40

October 23, 2001 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 D10 D11 D13 D14 D16 H18 Cell Address INSTRUCTIONS: Net Operating Income Contribution Margin Fixed Expenses Units Sold Sales Variable Expense

[MS-EXCEL WORKSHEETS]

[Umair Saeed]

16000 40000

32000 40000

48000 40000

64000 40000

80000 40000

-24000

-8000

8000

24000

40000

Breakeven Quantity: Fixed Costs/(Price Per Unit / Variable Costs Per Unit)

50000

Formula

Other Operations

Copy up to Column H Copy up to Column H Copy up to Column H Copy up to Column H Copy up to Column H

41

[MS-EXCEL WORKSHEETS] C D E

[Umair Saeed] F G

DEPRECIATION COMPARISON

11 12 13 14 15 16 17 18 19 20 21 22

Year

Line

Balance

Digits

Instruction:

Cell Address

Formula

Other Operations

42

[MS-EXCEL WORKSHEETS]

[Umair Saeed]

23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 G13 G14 =(F13/$C$5)*100 =(F14/$C$5)*100+G13 Copy in row 15-16 E13 E14 =(D13/$C$5)*100 =(D14/$C$5)*100+E13 Copy in row 15-16 C13 C14 =(B13/$C$5)*100 =(B14/$C$5)*100+C13 Copy in row 15-16 F13 =SYD($C$5,$C$7,$C$6,A13) Copy in row 14-16 D13 =DOB($C$5,$C$7,$C$6,A13) Copy in row 14-16 B13 = SLN($C$5,$C$7,$C$6) Copy in row 14-16

A 1 2 3 4 5 6 7 Mon ths

SALES SUMMARY

..% of Sales Khi Lhr. Fsb. Total Sales Total Sales Khi. Lhr. Fsb. Cost of Goods Over heads Net Profit

43

[MS-EXCEL WORKSHEETS] 60,496.00 164,99 0.00 61,237.00 164,84 4.00 60,938.00 165,56 4.00 61,785.00 168,63 3.00 62,441.00 170,28 5.00 65,993.00 175,99 7.00 68,336.00 181,69 9.00 67,948.00 178,35 0.00 68,942.00 178,75 8.00 24% 22% 21% 20% 19% 19% 20% 21% 22% 39 % 41 % 42 % 44 % 44 % 43 % 43 % 41 % 39 % 37% 37% 37% 37% 37% 37% 38% 38% 39%

[Umair Saeed] 55,033. 00 54,117. 00 54,277. 00 57,399. 00 58,115. 00 58,729. 00 59,170. 00 28,536. 00 61,774. 00 24,780.0 0 24,747.0 0 24,835.0 0 23,609.0 0 25,642.0 0 26,399.0 0 27,255.0 0 59,725.0 0 28,610.0 0 85,17 7.00 85,98 0.00 86,45 2.00 87,62 5.00 86,52 8.00 90,86 9.00 95,27 4.00 90,08 9.00 88,37 4.00

8 9 10 11 12 13 14 15 16

JAN FEB

40,016.00 36,774.00

17 18 19 20 21 22

22 % 23 % 24 %

39 % 37 % 36 %

39 % 40 % 40 %

Total

450,630. 00

851,291.0 0

796,107. 00

2,098,028 .00

21 %

41 %

38 %

44

[MS-EXCEL WORKSHEETS]

[Umair Saeed]

23 24 25 26 27 28 29 30 31 32 33 34 35 36

INSTRUCTION:

Cell Address

Formula

Other Operations

E8 F8 G8 H8 K8

Copy for other months Copy for other months Copy for other months Copy for other months Copy for other months

A 1 2 3 4 5 6 7 8

D PRICING WORKSHEET

254050 0.17

Cost Per

Projected No. of

Total Cost of

Contributton

Minimum Price

45

9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31

Product

Item

Items Sold

A B C D E F G H

746,400.00 466,000.00

873,288.00 545,220.00

13.00% 9.00%

1,120,000.00 1,310,400.00 15.00% 390,500.00 417,625.00 291,600.00 579,000.00 569,200.00 456,885.00 488,621.25 341,172.00 677,430.00 665,964.00 7.00% 6.00% 17.00% 19.00% 14.00%

Totals:

INSTRUCTION:

Cell Address

Formula

Other Operations

Copy for other products Copy for other products Copy for other products

D21

=SUM(D11:D18)

A

46

[Umair Saeed]

Bs

Status

HR

GS

2500 9500 1800 10500 3500 3800 4500 15000 3500 4500

Clerk Officer Clerk Officer Clerk Clerk Officer Officer Clerk Officer

750 4750 540 5250 1050 1520 1800 7500 1050 1800

3250 14250 2340 15750 4550 5320 6300 22500 4550 6300

59100

26010

85110

47

[MS-EXCEL WORKSHEETS]

[Umair Saeed]

25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 C18 F7 E7 D7

INSTRUCTION:

Cell Address

Formula

=C7+E7

A 1 2 3 4 5 Utility

Moving Average

6 Month

1 Year

48

October 23, 2001 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 Jan (96) Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Jan (97) Feb Mar Apr May Jun Jul Aug Sep Oct Nov Dec Month Cost

[MS-EXCEL WORKSHEETS]

Average Average

[Umair Saeed]

65.00 67.00 64.00 57.00 49.00 41.00 43.00 45.00 42.00 47.00 51.00 58.00 65.00 68.00 63.00 54.00 43.00 37.00 39.00 36.00 37.00 49.00 59.00 72.00 57.17 53.50 49.83 46.17 44.50 44.83 47.67 51.33 55.17 58.67 59.83 58.50 55.00 50.67 45.33 41.00 40.17 42.83 48.67 52.42 52.42 52.50 52.42 52.17 51.67 51.33 51.00 50.25 49.83 50.00 50.67 51.83

49

October 23, 2001 32 33 34 35 36 37 38 39 40 41 42 43 44 D19 C13 B33 Cell Address INSTRUCTION: Averages

[MS-EXCEL WORKSHEETS]

[Umair Saeed]

52.13

50.04

51.42

Formula

Other Operations

=AVERAGE(B8:B31)

=AVERAGE(B8:B13)

Copy up to C33

=AVERAGE(B8:B19)

Copy up to C33

50

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