My Excel Book

8/2/2019 My Excel Book

1/50

UMAIR SAEED

Libra Computers & Education Centre

10/23/2001

Ms-Excel Worksheets


2/50

October 23, 2001 [MS-EXCEL WORKSHEETS] [Umair Saeed]

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

Excel Practice Problems

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. ClickWorksheet 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 Enterto save the change.

4. Key in text into the worksheet as shown in the picture above. You may usedifferent names and grades as you see fit.

5. Once you have all the data in, save your work by clicking Save from theFile 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.


3/50



1. Position your mouse cursor over the fill handle (small black box in the lowerright hand corner of the active cell).

2. Click and hold, drag down to cell H9 and release. This replicates theformula 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. Selectcell D10 and from the Insert menu click Function.

4. Select AVERAGE in the Function name box and clickOK.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.


4/50



7. Enter 1 for all the exam grades in order for the function in cell F10 tocalculate properly.

Format Your Worksheet:

1.

Select the cells that encompass your title (A1:E1) and click the downarrow to the right of the Fill Colorbutton. Select the desired color.

2. Select your grade book by clicking and holding in cell A3 and draggingto cell H10 and releasing.

3. Select Auto Format from the Format menu and select the desiredformat from those provided. (Colorful 2 is fine). ClickOK.

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. ClickChart from the Insert menu and select the chart type that you

desire from the list provided.

3. ClickNext to advance to the subsequent step and clickNext 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.


5/50



6. Save your work.Problem 2

A B C D

1 20 11 8 4

2 18 5 1 12

3 17 13 0 9

4 -7 16 15 3

Given the worksheet in the figure above, what is the value of each of the

following?

A)= A1+A2* B3/D4

B) =A1^2C) =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


6/50



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 thetotal 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 thetotal 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 texterror.

12.If cell B5 is greater than 70, multiply cell B5 by 10.2%, otherwise multiply cellB5 by 7%.

13.If the contents of cell A1 is P746a, display the result obsolete otherwisedisplay nothing.

14.If the totals of cells A1 to A15 are greater than 200, 000, display the totalmultiplied by 5%, otherwise display nothing.Problem 4

A B C D E

1 PROFIT STATEMENT

2

3 January February March Total

4

5 SALES $ 10,570 $ 12,740 $ 14,010 $ 37,320

6


7/50



7 EXPENSES

8 Payroll $ 4,700 $ 4,950 $ 5,220 $ 14,870

9 Materials $ 3,000 $ 3,120 $ 3,375 $ 9,495

10 Rent $ 1,500 $ 1,500 $ 1,500 $ 4,500

11 Total $ 9,200 $ 9,570 $ 10,095 $ 28,865

12

13 PROFIT $ 1,370 $ 3,170 $ 3,915 $ 8,455

14

Use the above figure to answer the following questions:

A)How many numbers will automatically be calculated by thespreadsheet package through the use of formulas?

B) If January payroll is adjusted from $4,700 to $4,750, how many othernumbers in the work sheet will be recalculated?

C)What cell columns or rows can be partially filled in using theautocomplete 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 B C D E

1 Sigmund Ltd.

2 Sales analysis __ Q3 19X7

3 M7 M8 M9 Total

4

5 Ego 3000 4000 2000 9000

6 Id 2000 1500 4000 7500

7 Total 5000 5500 6000 16500


8/50



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 Cr

Plant and Machinery (NBV)

Motor Vehicles (NBV)

Stock

Debtors

Drawings

Capital (1 Jan 19X1)

Profit for year

20,000

10,000

2,000

1,000

1,000

3,500

28,000

Your manager has tried to use a spreadsheet to produce a balance sheet. Hehas set up the basic structure and input the numbers, but he cannot rememberhow to do formulae. He has therefore highlighted with a border the cells whichrequire a formula to be inserted and left the rest up to you.

A B C

1 Ed Sheet

2 Balance Sheet as at 31 Dec 19X5

3

4 Fixed Assets

5 Plant 20000


9/50



6 Vehicles 10000

7

8 Current Assets

9 Stock 2000

10 Debtors 1000

11 Cash 1500

12

13 Current Liabilities

14 Creditors 250

15 xyz 1000

16

17 Net Current assets

18 Net assets

19

20 Represented by

21 Opening capital 28000

22 Profit for year 3500

23 Drawings 1000

24 Closing capital

Devise and list formulae to go in the cells highlighted.

Problem 7

The following spreadsheet shows sales exclusive of VAT, in row 6.


10/50



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) Cell B7ii) Cell E82. How could the spreadsheet be better designed?Problem 8

Below is spreadsheet with some variables in it.

A B C D

1 Boiler Makers Ltd.

2 Department B

3

4 Production Data Machine A Machine B Machine C

5 Shift 1 245.84 237.49 231.79

6 Shift 2 241.14 237.62 261.31

7 Shift 3 244.77 201.64 242.71

8 Shift 4 240.96 238.18 234.50

9

10

11 Usage Data Machine A Machine B Machine C

12 Maintenance 35 71 6

13 Operational 8.47 7.98 9.31

14 Idle 1.42 2.4 0.87

15 Recovery 0 15 4

16


11/50



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% andNational Insurance at 9% on gross pay. The necessary formulae have not yet

been input.

A B C D E F

1 Diamond Enterprises Ltd.

2 Division Submarines

3 Month: April

4 Johnson.

J

Paul. P George.

G

Richards.

R

5

6 Gross Pay 2,166.67 2,200.00 1,900.00 1,779.17

7

8 Income Tax

9 N!

10 Totaldeductions

11

12 Net Pay

1. Devise a suitable formula for each of the following cells.i) Cell C8ii) Cell D9


12/50



iii) Cell E10iv) Cell F12Problem 10

The following data relates to the period January to March in the years 19X4and 19X5.

19X4 19X5

January Sales 20000 22000

February Sales 18000 21000

March Sales 21000 23000

You are required to produce a spreadsheet showing the percentage change

forJanuary, 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 beencreated to process their commission and total earnings.

A B C D E

1 Sales team salaries and commission __ 1998

2 Name Sales Salary Commission Total earnings

3 $ $ $ $

4 Northington 284,000 14,000 5,680 19,680

5 Souther 193,000 14,000 3,860 17,860

6 Weston 12,000 14,000 240 14,240

7 Easterman 152,000 14,000 3,040 17,040

8

9 Total 641,000 56,000 12,820 68,820


13/50



10 Variables

11 Basic Salary 14,000

12 Commission Rate 0.02

Give an appropriate formula for each of the following cells.

1. Cell D4. 2. Cell E6 3.Cell D9 4.Cell E9Problem 12

A business will often need to compare its results with budgets or targets to seehow 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 setup as follows showing differences between actual sales and target sales, and

expressing the difference at a percentage of target sales.

A B C D E

1 Sales team comparison of actual against budget sales

2 Name Sales (Budget) Sales (Actual) Difference % of budget

3

4 Northington 275000 284000 9000 3.27

5 Souther 200000 193000 (7000) (3.50)

6 Weston 10000 12000 2000 20.00

7 Easterman 153000 152000 (1000) (0.65)

8 Total 638000 641000 3000 0.47

Give a suitable formula for each of the following cells.

1. CellD42. Cell E63. Cell E8

Problem 13

A company offers a 4% discount to all customers who order more than $5000


14/50



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 eachorder goods to the following value in January.

A B C D

1 Good Books PLC

2 Order Analysis

3 Order Discount Sales Value

4 Customer

5 Strauss 4900

6 Schleiermacher 6000

7 Schweitzer 7000

8 Total

Give an appropriate formula for each of the following cells.

1. Cell C52. Cell D53. Cell B84. Cell C85. 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 55%

Rousseau 78%

Smith 90%

Burke 97%

Paine 9%

Jefferson 26%


15/50



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 complexwhile 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 fora period.

Division A Division B

(Uk) (France)

Sales 1,458,742 26,924,713

Expenses 572,866 9,147,922

There are 10 French francs to the pound.

RequiredUsing 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 toyour accounts department.

(The comment about the formula was not on the original spreadsheet: It hasbeen added by us.)

Required : Identify and explain three ways in which this spreadsheet could-be

improved.

A B C

1 6614 9790 8221.5


16/50



2 5665 4966 4753

3 7899 4462.5 4163

4 7717 5212 9736

5 12461 24430.5 26873.25

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 andincome statement for the projects for which they are responsible. Figure 1 showa 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 minuscosts) is summarized in an end month position (row 28) and this is carriedforward to the next month.

All figures are entered as values except for.

Rows with the word total in them

The Formula in this cell is

=A1+A2+A3-A4


17/50



The end-month position for all months and the opening position for month2 through to Month 6.

The row numbers and column letters have been included on the printout to helpreference certain cells. They were not included on the original printout.

Required

a) Briefly describe three ways of improving the clarity and presentation of thisspreadsheet.

b) What is the likely formula of:i) The cell at row 25 column D?ii) The cell at row 27 column D?iii)

The cell at row 28 column D?

iv) 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 legislationwhich 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 beimproved?


18/50



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 growthpercentage (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 and12.

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


19/50



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 ofspreadsheet software.

i) Relative and absolute cell references

ii) The ROUND ( ROUND) command

iii) Macrosiv) 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 forthe Examination Panel. Each marker marked 100 examination scripts. The row

and column labels are printed out for reference only and were not printed in thespreadsheet produced for the Examination Panel meeting.

Required

a) Describe two ways in which the presentation format of theinformation on this spreadsheet might be improved.

b) Column F shows the range between the highest and lowest scoresfor each marker. The value in F6 is a formula. What is the likelyformula in cell F 6?

c) The cell C28 shows the number of markers that have marked thissession. 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. Thevalue 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 valuein the cell is a formula. What is the likely formula in cell C30?

f) Briefly describe how examiner would make the spreadsheet onlyshow markers whose average mark is greater than 45.


20/50



Briefly describe how examiner would arrange the markers on the spreadsheet

into descending order of average mark.


21/50



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. =IF (A4


22/50



8. Divide each of the totals of cells B1 to B3, C1 to C3, D1 to D3 etc. By thetotal of cells A1 to A3. = SUM (B1:B3) SUM ($A$1:$A$3), using the Fill Handledrag 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=0, P78, ERROR)

12.If cell B5 is greater than 70, multiply cell B5 by 10.2%. otherwise multiplycell B5 by 7%. = IF (B5>70, B5*10.2%, B5*7%)

13.If the contents of cell A1 is P746a, display the result obsolete OTHERWISEdisplay nothing. = IF (A1 = P756a, OBSOLETE ,)

14.If the totals of cells A1 to A15 are greater than 200,000, display the totalmultiplied 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, D13b) Cells B11, E11, B13c) Cells B3 to D3, E8 to E11, B11 to D11, B13 to E13d) 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


23/50



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 tillJune

(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 Jan Feb Mar Apr May Jun Total

5

6 Net

Sales

2,491.54 5,876.75 3,485.01 5,927.70 6,744.52 3,021.28 27,546.80

7 VAT =B6*$B$8 =C6*$B$8 =D6*$B$8 =E6*$B$8 =F6*$B$8 =G6*$B$8 =SUM(B7:G)

8 Total

VAT 17,5%

Problem 8 Solution

1. = AVERAGE (B5:B8)2. 59.325 (Using BODMAS)


24/50



Problem 9 Solution

A B C D E F

1 Diamond Enterprises Ltd.

2 Division: Submarines

3 Month: April

4 Johnson. J Paul. P George. G Richards. R

5

6 Gross Pay 2,166.67 2,200.00 1,900.00 1,779.17

7

8 IncomeTax

25% =C6*$B$8 =D6*$B$8 =E6*$B$8 =F6*$B$8

9 NI 9% =C6*$B$9 =D6*$B$9 =E6*$B$9 =F6*$B$9

10 Total

Deductions

=SUM(C8:C9) =SUM(D8:D9) =SUM(E8:E9) =SUM(F8:F9)

11

12 Net Pay =C6-C10 =D6-D10 =D6-D10 =D6-D10

Problem 10 Solution

A B C D

1 19X4 19X5 %change

2

3 January sales 20000 22000 =(C3-B3)*100

4 February sales 18000 21000 =(C4-B4)*100

5 March sales 21000 23000 =(C5-B5)*100

6 Total =SUM(B3:B5) =SUM(C3:C5) =SUM(D3:D5)


25/50



Problem 11 Solution

1. Cell D4 =B4*$B$122. Cell E6 =C6+D63. 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-B42. Cell E6 =D4/B4*1003. Cell E8 =D8/B8*100

Problem 13 Solution

1. Cell C5 =IF (B5=55%,PASS,FAIL)

2 Rousseau 78% =IF (B2>=55%,PASS,FAIL)

3 Smith 90% =IF (B3>=55%,PASS,FAIL)

4 Burke 97% =IF (B4>=55%,PASS,FAIL)

5 Paine 9% =IF (B5>=55%,PASS,FAIL)

6 Jefferson 26% =IF (B6>=55%,PASS,FAIL)


26/50



Problem 15 Solution

Sheet 1

Sheet 2

A B

1 Division A

2 (France)

3

4 Sales 26,924,713

5 Expenses 9,147,922

Total =SUM(B4:B)

Sheet 3

A B

1 Company X

2 ( Uk )

3

4 Sales =Sheet1!B4+Sheet2!B4/10

5 Expenses =Sheet1!B5+Sheet2!B5/10

Total =Sheet1!B6+Sheet2!B6/10

A B

1 Division A

2 (UK)

3

4 Sales 1,458,741

5 Expenses 572,866

6 Total =SUM(B4:B5)


27/50



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 overalltitle 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 othersto two. If one figure has to be stated to two decimal places, then all of themshould 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 abovethem. 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 thecalculation area.


28/50



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 spreadsheetand 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 largerfont.

3) There may be a good reason to specify that the unit is sterling(forinstance 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 asfollows.

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 thesub-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 othercosts is called Total other costs. This is inconsistent.

7) The label Othercosts is used twice, once as a category for avariety of costs (insurance, telephone, etc) and once as a specificcost A label such as Sundry costs would be preferable for the

specific cost.


29/50



(ii) Formatting

1) The text Opening Position in cell A4 should be left-aligned. At presentthe final n is not showing.

2)

The use of bold or italic or ordinary typeface for similar levels of heading orlabel is inconsistent For instance, Income is as important a heading as

Total other costs, but one is italic and the other is bold. As anotherexample, 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. Mostfigures are shown to two decimal places, but the figure 0 in cell D4 andthe figures in row 17 are shown to nil decimal places. Figures expresses to

the nearest pound would be detailed enough for this cost and incomestatement, so all figures should be displayed with no decimal places.

(iv) Layout

1) Ideally, the four most important figures (Opening Position, Income, TotalCosts 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 Band 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) thereshould 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 D9to D15.


30/50



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 toC11 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 thecolumn.

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, thisaction 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 areincluded prior to writing the spreadsheet.

(ii) If a new row has to be inserted into a spreadsheet, check all formulaebelow the new row and amend as necessary.

(iii) Insert new rows towards the middle of a range of cells, (such as at C9), thespreadsheet 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.


31/50



(ii) Placing the cell content in alphabetical, or other logicalorder (e.g. North to South), to make them easier todigest.

(iii) Formatting the text in column A that overflow intocolumn B (e.g. using emboldening or italics), todistinguish the row headings from the data.

(iv) Including the word Total in cell B13.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 sameabsolute 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 placedaround 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 appliedto 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, individualwords or facility sentences can be deleted; individual words replaced or new

words and sentences added. Blocks of text can also be moved or duplicatedwithin the documents.

Editing facilities make documents production efficient because, as noted

above, existing documents can be amended rather than retyped. Qualitydocuments will be produced because amendments can be made to improvethe sense and English language within the documents making it more

presentable and understandable for the recipient.


32/50



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 issend to the intended recipient.

The provision of spell and grammar checking makes documents productionefficient because the computer can check documents much faster than anyhuman proof-reader. Quality documents will be produced because the

documents should be free of spelling errors and poor grammar. Some care isneeded using these electronic tools, especially because most spell checkers

cannot yet distinguish a correctly spelt word that is in the wrong place. Forexample, the computer would not identify the word scent as being wrong in thesentence 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 mergefacility can be used to make the letters more personal. Names and addressedcan 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 thecomputer can produce the personalized documents much quicker than typing

the names individually onto the standard letter. Quality documents will beproduced 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 andhopefully 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 normalmethod of referencing between cells is to use a relative reference. This meansthat the formula refers to a specific cell, which could be two cells left, and onecell 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 newformula. So copying the formula to cell E6 will mean that the cell C5 is used inthe formula.


33/50



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. Thishappens, for example, where one cell contains a wage rate which is to be usedfor the calculation of many employees wages. If this absolute reference isrequired, 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 bothcells 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 isrounded 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 inspreadsheets. 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 isdisplayed 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 ROUNDfunction therefore changes the actual contents of the cell, avoiding therounding errors. However, the accuracy of the spreadsheet may be affected, asthe true whole number is not being used in the formula.

Macros

In many spreadsheets, some sequences of commands, such as specifying aprint 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 thecommands 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 ordifficult to remember.

Macros are recorded using the macro recorder in the spreadsheet. They arenormally 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 incolumns with the column heading what each data field is. For example, aspreadsheet may contain customer details with column headings including

customer name, reference number, city etc. Rather than display all customers, itis 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


34/50



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. Otherspreadsheets 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. Forexample, the average column currently displays averages with zero, one or two

decimal points. This formatting makes the averages difficult to read, andimportant figures such as the average of 50 in cell G12 may be missed becauseit 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. Forexample, 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 beread easily.

Conversely, numbers are normally right-aligned so larger numbers, units ordecimals all appear in the same position in the cell. Columns D and G are right-aligned, but columns E and F are centre aligned. Providing consistent right-alignment 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 cellsD6 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. Theformula 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 lowestrecorded by each marker in cells D6 to D25. The formula is likely to be: = MIN

(D6:D25).


35/50



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 ofmark (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 frommarkers 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 columntitles in rows 2 and 4 unchanged; selecting the whole spreadsheet wouldinclude these rows in the sort, which is not required.

To son the rows in Microsoft Excel, the examiner needs to carry out the followingsteps.

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


36/50



A B C D E F G H I

1 ABC COMPANY

2 PAYROLL SHEET

3 FOR THE MONTH OF FEBRUARY. 1998

4

5 Name Bs HR CON GS PF IT DED NS

6

7 A 5000 2250 500 7750 350 250 600 7150

8 B 6500 2925 650 10075 455 325 780 9295

9 C 4500 2025 450 6975 315 225 540 6435

10 D 5600 2520 560 8680 392 280 672 8008

11 E 7800 3510 780 12090 546 390 938 11154

12 F 9000 4050 900 13950 630 450 1080 12870

13 G 7500 3375 750 11625 525 375 900 10725

14 H 6500 2925 650 10075 455 325 780 9295

15 I 4500 2025 450 6975 315 225 540 6435

16 J 5400 2430 540 8370 378 270 648 7722

17

18 TOTAL 62300 28035 6230 96585 4361 3115 7478 89089

19

20 AVERGE 6230 2803.5 623 9658.5 438.1 311.5 747.6 8908.9

21

22

23 INSTRUCTION: Type the FORMULAS In the cell addressesshown)

24


37/50



25 Cell Address Formula Other Operations

26

27 C7 *B7*45% Copy up to 16th row

28 D7 *B7*10% Copy up to 16th row

29 E7 =SUM(B7:D7) Copy up to 16th row

30 F7 =B7*7% Copy up to 16th row

31 G7 =B7*5% Copy up to 16th row

32 H7 =F7+G7 Copy up to 16th row

33 I7 =E7-H7 Copy up to 16th row

34

35 B16 =SUM(B7:B16) Copy up to column I

36

37 D20 =AVERAGE(B7:B16) Copy up to column I


38/50



A B C D E F G

1 OUTSTANDING LOANS

2

3

4 Interest Duration

5 Amount Rate Of Loan Interest Total

6 Name Of Loan % (Months) Due Amount Due

7

8 A 15,000.00 18.00 12.00 2,700.000 17,700.000

9 B 12,500.00 10.00 48.00 5,000.000 17,500.000

10 C 3,500.00 10.00 48.00 1,400.00 4,900.000

11 D 6,000.00 12.00 12.00 720.000 6,720.00

12 E 18,000.00 15.00 15.00 3,375.000 21,375.000

13 F 25,000.00 12.00 48.00 12,000.000 37,000.000

14 G 8,000.00 18.00 60.00 7,200.000 15,200.000

15 H 36,000.00 25.00 36.00 27,000.000 63,00.000

16 I 23,000.00 8.00 60.00 9,200.000 32,200.000

17 J 18,000.00 15.00 24.00 5,400.000 23,400.000

18

19 Total 165,000.00 73,995.000 238,995.000

2021

22 INSTRUCTION: Type the FORMULAS In the cell addresses shown)

23


39/50




25

26 E8 =(C8/100)*B8*D8/12 Copy for other clients

27

28 F8 =B8+E8 Copy for other clients

29

30 B19 =SUM(B8:B17) Copy In columns E and F

A B C D E F G

1 ACCOUNTS RECEIVABLE WITH AGING

2 DECEMBER 31,1997

3

4

5 Current

6 Customer (Under 30 30 to 60 60 to 90 Over 90

7 Name days) days days days Total

8

9 A 55,000.00 0.00 0.00 15,000.00 70,000.00

10 B 0.00 45,000.00 30,000.00 0.00 75,000.00

11 C 78,000.00 30,000.00 0.00 0.00 108,000.00

12 D 45,000.00 40,000.00 0.00 0.00 85,000.00

13 E 0.00 0.00 0.00 150,000.00 150,000.00

14 F 0.00 0.00 0.00 250,000.00 250,000.00


40/50



15 G 36,000.00 0.00 95,000.00 0.00 131,000.00

16 H 0.00 80,000.00 55,000.00 35,000.00 170,000.00

17 I 0.00 95,000.00 0.00 15,000.00 110,000.00

18 J 0.00 45,000.00 0.00 15,000.00 60,000.00

19

20 Totals: 214,000.00 335,000.00 180,000.00 480,000.00 1,209,000.00

21

22

23 INSTRUCTION: (Type the FORMULAS in the cell addresses shown)

24


26

27 F9 = SUM(B9:E9) Copy for other clients

28

29 B20 = SUM(B9:B18) Copy for other columns

A B C D E F G H

1 BREAKEVEN ANALYSIS

2

3

4 Fixed Cost of Project: 40000 Variable Expenses: 1.5

5

6 Sales Price / Unit: 2.3

7


41/50



8

9 Units Sold 20000 40000 60000 80000 100

10 Sales 46000 92000 138000 184000 230

11 Variable Expense 30000 60000 90000 120000 150

12

13 Contribution Margin 16000 32000 48000 64000 80

14 Fixed Expenses 40000 40000 40000 40000 40

15

16 Net Operating Income -24000 -8000 8000 24000 40

17

18 Breakeven Quantity: Fixed Costs/(Price Per Unit / Variable Costs Per Unit) 50

19

20

21

22

23 INSTRUCTIONS: (Type the FORMULAS in the cell addresses

shown)

24


26

27 D10 =$H$6*D9 Copy up to Column H

28 D11 =$H$4*D9 Copy up to Column H

29 D13 =D10-D11 Copy up to Column H

30 D14 =$D$4 Copy up to Column H

31 D16 =D13-D4 Copy up to Column H

32 H18 =D4/(H6-H4)


42/50



A B C D E F G

1 DEPRECIATION COMPARISON

2

3

4 Description Laser Printer

5 Original Cost 25000

6 Life (Years) 4

7 Salvage Value 2500

8

9 Double Sum of

10 Straight Cumul. Declining Cumul. The Years Cumul.

11 Year Line % Balance % Digits %

12

13 1 Rs.5,625.00 22.50 Rs.12,500.00 50.00 Rs.9,000.00 36.014 2 Rs.5,625.00 45.00 RS.6,250.00 75.00 Rs.6,750.00 63.0

15 3 Rs.5,625.00 67.50 Rs.3,125.00 87.50 Rs.4,500.00 81.0

16 4 Rs.5,625.00 90.00 Rs625.00 90.00 Rs.2,250.00 90.0

17

18

1920 Instruction: (Type the FORMULAS in the cell addresses shown)

21



43/50



23

24 B13 = SLN($C$5,$C$7,$C$6) Copy in row 14-16

25

26 D13 =DOB($C$5,$C$7,$C$6,A13) Copy in row 14-16

27

28 F13 =SYD($C$5,$C$7,$C$6,A13) Copy in row 14-16

29

30 C13 =(B13/$C$5)*100

31 C14 =(B14/$C$5)*100+C13 Copy in row 15-16

32

33 E13 =(D13/$C$5)*100

34 E14 =(D14/$C$5)*100+E13 Copy in row 15-16

35

36 G13 =(F13/$C$5)*100

37 G14 =(F14/$C$5)*100+G13 Copy in row 15-16

A B C D E F G H I J K

SALES SUMMARY

..% of

Sales Total Total Sales Cost of

Goods

Over

heads

Net

ProMonths

Khi Lhr. Fsb. Sales Khi. Lhr. Fsb.


44/50



JAN 40,016.00 64,478.00 60,496.00 164,99

0.00

24% 39

%

37% 55,033.

00

24,780.0

0

85,

7.00

FEB 36,774.00 66,833.00 61,237.00 164,844.00

22% 41%

37% 54,117.00

24,747.00

85,90.00

0 MAR 34,411.00 70,215.00 60,938.00 165,564.00

21% 42%

37% 54,277.00

24,835.00

86,42.00

APR 33,257.00 73,591.00 61,785.00 168,63

3.00

20% 44

%

37% 57,399.

00

23,609.0

0

87,6

5.00

2 MAY 32,468.00 75,366.00 62,441.00 170,28

5.00

19% 44

%

37% 58,115.

00

25,642.0

0

86,5

8.00

3 JUNE

33,779.00 76,225.00 65,993.00 175,997.00

19% 43%

37% 58,729.00

26,399.00

90,89.00

4 JUL 36,140.00 77,223.00 68,336.00 181,69

9.00

20% 43

%

38% 59,170.

00

27,255.0

0

95,2

4.00

5 AUG 37,889.00 72,513.00 67,948.00 178,350.00

21% 41%

38% 28,536.00

59,725.00

90,09.00

6 SEP 39,580.00 70,236.00 68,942.00 178,758.00

22% 39%

39% 61,774.00

28,610.00

88,34.00

7 OCT 40,155.0

0

69,314.00 70,164.0

0

179,633.0

0

22

%

39

%

39

%

62,031.

00

28,741.

00

88,86

00

8 NOV 41,423.00

67,187.00 72,683.00

181,293.00

23%

37%

40%

62,338.00

29,007.00

89,9400

9 DEC 44,728.00

68,110.00 75,144.00

187,982.00

24%

36%

40%

62,861.00

30,077.00

95,0400

0

Total 450,630.00

851,291.00

796,107.00

2,098,028.00

21%

41%

38%

674,380.00

353,427.00

1,07021.00

2


45/50



3 INSTRUCTION: (Type the FORMULAS in the cell addresses

shown)

4


6

7 E8 =SUM(B8:D8) Copy for other months

8 F8 =B8/E8 Copy for other months

9 G8 =C8/E8 Copy for other months

0 H8 =D8/E8 Copy for other months

K8 =E8-I8-J8 Copy for other months2

3 B21 =SUM(B8:B19) Copy for other columns

4 F21 =B21/E21

5 G21 =C21/E21

6 H21 =D21/E21

A B C D E F G

1 PRICING WORKSHEET

2

3

4 Budgeted Fixed Cost 254050

5 Minimum Gross Margin 0.17

6

7 Cost Projected Total Cost Plus Contri- Minimum

8 Per No. of Cost of Gross button Price


46/50



9 Product Item Items Sold Produce Margin Margin Per Item

10

11 A 24.88 30,000.00 746,400.00 873,288.00 13.00% 29.11

12 B 4.66 100,000.00 466,000.00 545,220.00 9.00% 5.45

13 C 2.24 500,000.00 1,120,000.00 1,310,400.00 15.00% 2.62

14 D 15.62 25,000.00 390,500.00 456,885.00 7.00% 18.28

15 E 33.41 12,000.00 417,625.00 488,621.25 6.00% 39.09

16 F 9.72 30,000.00 291,600.00 341,172.00 17.00% 11.37

17 G 11.58 50,000.00 579,000.00 677,430.00 19.00% 13.55

18 H 28.46 20,000.00 569,200.00 665,964.00 14.00% 33.30

19

20 Totals: 4,580,325.00 5,358,980.25 100%

21

22


24


26

27 D11 =B11*C11 Copy for other products

28 E11 =D11+(D11*$D$5) Copy for other products

29 G11 =(($D$5*F11)+E11)/C11 Copy for other products

30

31 D21 =SUM(D11:D18) Copy In column E and F

A B C D E F G H I


47/50



1 ABC COMPANY

2 EMPLOYEESS LIST WITH GRADES

3 Decision Marking

4

5 Name Grade Bs Status HR GS

6

7 A 14 2500 Clerk 750 3250

8 B 20 9500 Officer 4750 14250

9 C 11 1800 Clerk 540 2340

10 D 21 10500 Officer 5250 15750

11 E 15 3500 Clerk 1050 4550

12 F 16 3800 Clerk 1520 5320

13 G 17 4500 Officer 1800 6300

14 H 22 15000 Officer 7500 22500

15 I 15 3500 Clerk 1050 4550

16 J 17 4500 Officer 1800 6300

17

18 Totals: 59100 26010 85110

19

20 Policy for Officer and Clerk: Grade > 16 is Officer, else Clerk

21

22 Policy for House Rent:

23 Grade >19 = 50% of BS

24 Grade >15 = 40% of BS


48/50



25 Grade >10 = 30% of BS

26 Otherwise 20% of BS

27

28


30

31 Cell Address Formula

32

33 D7 =IF(B7>16,Offiocer,Clerk)

34 Copy for other employees

35

36 E7 =IF (B7>19, C7*50%,IF(B7>15,C7*40%,IF(B7>10,C7*30%,C7*20%)))

37 Copy for other employees

38

39 F7 =C7+E7

40

41 C18 =SUM(C7:C16)

42 Copy in columns E and F

A B C D E F G

1 AVERAGE UTILITY EXPENSE

2

3 Moving Average

4

5 Utility 6 Month 1 Year


49/50



6 Month Cost Average Average

7

8 Jan (96) 65.00

9 Feb 67.00

10 Mar 64.00

11 Apr 57.00

12 May 49.00

13 Jun 41.00 57.17

14 Jul 43.00 53.50

15 Aug 45.00 49.83

16 Sep 42.00 46.17

17 Oct 47.00 44.50

18 Nov 51.00 44.83

19 Dec 58.00 47.67 52.42

20 Jan (97) 65.00 51.33 52.42

21 Feb 68.00 55.17 52.50

22 Mar 63.00 58.67 52.42

23 Apr 54.00 59.83 52.17

24 May 43.00 58.50 51.67

25 Jun 37.00 55.00 51.33

26 Jul 39.00 50.67 51.00

27 Aug 36.00 45.33 50.25

28 Sep 37.00 41.00 49.83

29 Oct 49.00 40.17 50.00

30 Nov 59.00 42.83 50.67

31 Dec 72.00 48.67 51.83


50/50


32

33 Averages 52.13 50.04 51.42

34

35


37


39

40 B33 =AVERAGE(B8:B31)

41

42 C13 =AVERAGE(B8:B13) Copy up to C33

43

44 D19 =AVERAGE(B8:B19) Copy up to C33

My Excel Book

Documents

Transcript of My Excel Book