SPREAD SHEET

Spreadsheet is a large sheet comprising several Rows and Columns for data
manipulation. It is used to record, calculate and compare numerical or financial data. The
data stored can be arranged and analysed with the help of different functions and
formulae. Spreadsheet provides the facility to draw various graphs like bar, pie, etc.
Example for Spread Sheets: LibreOffice Calc, MS-Excel, Lotus 123, Open Office Spread
Sheet, Quattro

Features of Spread Sheet

1) Easy Calculations
In LibreOffice Calc there are lot of tools which help the user to perform even cmplex
calculations on different data across sheets with ease.
2) Arranging Data
The data stored in LibreOffice calc can be organised or reorganised according to the
needs of the user.
3) Serve as Database
This programme allows storing any number of data in different sheets.Storing, retrieving,
filtering etc are easy in it.
4) Dynamic Charts
Different types of charts are available in LibreOffice Calc and are enable the user to
present various data in an appealing manner.

Work book
A file in spread sheet is known as work book. A work book is a collection of number of
worksheets. By default, there is only one active worksheet to carry out operations.
One can add more active work sheets in a work book, if required. Worksheets names will
be shown in the “Sheet Tab”.
Work sheet
Each page in the work book is called work sheet. It is a sheet where we can record and
manipulate data. By default, the user gets only one worksheet. Default name of a work
sheet is sheet 1. We can have as many worksheets as the memory capacity of our
computer. Work sheet is a single page or sheet of a work book like a page in a book.
Row
The horizontal grid in a in a work sheet is called row. Rows are named by numbers like 1,
2, 3 etc. In LibreOffice Calc there are 1048576 rows.
Column
The vertical grid in a worksheet is called column. Columns are named by alpha
characters like A, B...AA,AB,..and ended with AMJ) In LibreOffice Calc there are 1024
columns.
Cell
The intersection of a row and a column is called a cell. In a spread sheet data are recorded
in cells.
Data can be number, text, date & time. The data is always entered into the active cell; the
active cell
can be identified with the black outline.
Cell address
Cell address is used to identify a cell. It consists of column name (letter) and row number.
Each cell has a unique identification code known as cell address.
Example for cell address:
11th row 3rd column C11

Range
A RANGE is a group of adjacent cells that forms rectangular area. A range may contain
just a single cell, or many cells. A range can be referenced by giving the address of the
starting cell and ending cell separated by a colon (:) eg.The range starting from D1 to
E10 is written as D1:E10, where colon (:) is the range operator.
Ribbon
The horizontal tabs at the top with a number of related options are called Ribbon.

Types of Data
In the cell of a worksheet three types of data are entered .They are-Value, Label
and Formula
1. Value-Value is a number that you enter in a cell. It also includes symbols like
+,-,coma (,) and decimal point (.).By default values are right aligned. Calculations
can be done using values only.
Example: Age of employee, salary of employee etc.
2. Label- The text data is called label. It includes alphabets and symbols. By
default labels are left aligned.
Example: Name of Employee, sex, designation etc.
3. Formula- A formula is a mathematical expression that produces a new value
from the values or numbers on which it is applied. Formulas are used for simple
addition, subtraction, multiplication and division as well as for complex
calculations. In speadsheet formula begins with an equal (=) symbol.
Example : =SUM (A2:F5)

Components of a Formula
Formulas are used for simple addition, subtraction, multiplication and division as
well as for
complex calculations. Formulas help to speed up the calculations. A standard
formula may
have three components.
1) Mathematical operators
2) Cell References
3) Functions
Example for Formula B10=SUM (A1:A10)

Cell Reference-The cell sddress used in a formula is called cell reference. A cell
reference identifies the location of a cell or cells in the spreadsheet. There are three types
of cell references:
Types of cell references
1) Relative references
2) Absolute references
3) Mixed cell references

1. Relative reference (Normal references)

In relative cell reference, when a formula is copied to another cell, the cell references
given in the formula will automatically changes to suit the new location. For eg cell D1
contains the formula =A1+B1+C1, while coping the formula in D1 to D2 the formula
will automatically changed to = A2+B2+C2
1. Absolute Cell reference
Unlike relative references, absolute reference cell does not change when copied to
another location. An absolute cell reference is used to keep a cell constant in the
formula.Here columnand row (a Cell) remain constant .To set an absolute reference a
dollar sign ($) is use before the column name and/ row number.
For example, when the formula C7 =B7*$C$1 is copied from C7 toC8, the relative cell
reference changes B7 to B8 but the absolute cell reference ($C$1) remains unchanged.
Here both the column C and row 1 are constant.
3. Mixed reference
Mixed reference is used to keep a column or a row remains constant in a formula. It is
partly absolute and partly relative. In mixed cell references when formula is copied and
pasted to other cells ,the cell reference in the formula ,it holds either row number or
column name constant.$C4 is example for column constant, C$5 is example for row
constant.
3) Functions..
Functions are built in formulas or predefined formulas in spreadsheet to perform some
specific calculations. Unlike formula in function users have to provide cell references and
address only.
Components of a Formula
Formulas are used for simple addition, subtraction, multiplication and division as
well as for complex calculations. Formulas help to speed up the calculations. A
standard formula may have three components.
1) Mathematical operators
2) Cell References
3) Functions
Example for Formula B10=SUM (A1:A10)

Important functions in Spread sheets

Spread sheet provides many functions by default. Here classify LibreOffice Calc
functions into six categories.
1. Date and Time function.
2. Mathematical function.
3. Statistical Function
4. Text manipulation function
5. Logical function.
6. Lookup function.
7. Financial function.

1. Date and Time Function

Accounting is much related with the date and time. Transactions are recorded and
analysed on the basis of its date and time of occurrences.
1) Today ( )
This function shows today’s date in a selected cell. It assumes this date from our
computer’s system date. This function helps to calculate days between current date and a
given date.
2) Now ( )
It is a similar function of Today (). But Now ( ) function shows the current date with
time.
3) Day (serial number)
This function shows the day of the date. For example if A1=23-9-2015, the Day(A1) will
result in 23.Because it is the 23rd day of the month.
4) Month ()
This function returns the serial number of a given date ranging from 1 to 12.
Syntax :MONTH(“date”) Example :MONTH(“01/06/2019”) returns 6,i,e. The 6th month
6) DATEVALUE ( )
This function converts the given date that is stored as text to a serial number that
recognizes as a date. DATEVALUE function converts the given date and return its
corresponding date value number.

2. Mathematical Functions
These functions are used for arithmetical calculations used in business. It includes :
1. SUM( )
2. SUMIF( )
3. ROUND( )
4. ROUNDUP( )
5. ROUNDDOWN( )
1) SUM ( )
The SUM function is used to add the values contained in a range of cells.
Syntax=SUM(number1,number2,number3.........)
Or
Syntax=SUM(cell 1,cell 2,..........)
Or
Syntax=SUM(Range 1,Range 2,..........)
2) SUMIF ( )
The SUMIF ( ) function sum its values only when a particular criteria or condition is
satisfied. In SUMIF function firstly test the values given in the first range and if this
range satisfies the given criteria (conditions to be tested) then returns the sum of the
corresponding values in a second supplied range.
Syntax=SUMIF(range,”criteria”,sum range)
Range is the range to which the criteria are to be applied.
Criteria is the condition to be fulfilled for totalling cells. In function, it has to be
surrounded by double quotes (“ “).
Sum range (Optional) is the range from which values are summed. If this parameter has
not been indicated, the values found in the range are summed.

3) ROUND ( )
The ROUND function rounds a supplied number to a specified decimal places.Often
while calculating interest,preparing pay roll,division of numbers etcthe end result may be
in fraction. ROUND function helps to round-off the answer to a certain number of
decimal place.

Syntax:=round(number,count)

4) Roundup ( )
The Roundup function always round a number to upward, without considering the value
next to the rounding digit.
Syntax=Roundup(number, Count)
5) Rounddown( )
The ROUNDDOWN function always round a number to downward, without considering
value next to the rounding digit.
Syntax=Rounddown(number,Count)

3.Statistical Function
Statistical function helps in report generation. It operates on a set of data and gives
summarised
results.Important statistical functions are:
1. AVERAGE( )
AVEREGE ( )
Syntax=AVERAGE(Number1,number2,...)
This function is used to find out average values (Arithmetic mean) in a range of c
2. COUNT ( )
The COUNT function counts the number of cells that contains numeric values in a
given range of cells or list of arguments separated by commas.
It counts both numbers and dates. Empty cells, logical values, text and error codes etc
are ignored. Only numerical values (numerical values include number and date and time)
are counted here.
3. COUNTA ( )
The COUNTA function counts the number of cells that contain any type of data. It count
cells contains numbers, text, date,time,logical values,etc. This function never
countsempty/ blank cells.
Syntax=Counta(value 1,value 2,value 3...)
4. COUNTBLANK ( )
COUNTBLANK functions counts the number of empty cells in a given range. A cell
that contains formula is not treated as empty, even if its result is empty.
Syntax=Countblank(range)
5. COUNTIF ( )
Count if function is used to count the number of cells in a range that meet a given
condition or criteria.
Syntax=Countif(range,”criteria”)

3. Text manipulation function

Text manipulation functions are used to create or modify data entered in cells to a
required text format.Popular text manipulation functions are:

1) TEXT( )
The TEXT function converts a supplied numeric value into text according to user defined
format. This function is useful in situations to display numbers in a more readable format,
or to combine numbers with text or symbols.
Syntax=Text(Number,Format)
2) CONCATENATE ( )
Concatenate means join together. This function used to combines several text strings in
different cells into one string. Space between strings are given in inverted coma(“ “).
Syntax=concatenate(Text1,Text2,....,Text 30 )

5. LOGICAL FUNCTION
Logical functions help to compare more than one condition and outcome. Logical
functions return only one of two values: True or False. Logical function requires the
usage of logical operators.
There are number of logical operators such as =,> (greater than), <(less than),>=
(greater than or equal to),<=(less than or equal to),<>(not equal to) etc.

Various logical functions are:

1) IF Specifies a logical test to perform
2) AND Returns TRUE if all of its arguments are TRUE
3) NOT Reverses the logic of its argument
4) OR Returns TRUE if any argument is TRUE

NESTED IF
Nested If function is used to evaluate different conditions. The IF function can be nested,
when you have multiple conditions to meet.
Syntax
=IF(Test 1,Then Value 1,IF(Test 2,Then Value 2,IF(..............)))
The second IF will be started only when the first IF statement result a FALSE value.

6. Lookup and Reference Function

A Lookup and reference function is used to find out particular item from a data table with
the help of a given value. The Lookup function returns the value as the content of a cell
either from one row range or one column range or from an Array(collection of Rows and
Columns).There are three important lookup and reference functions. They are LOOKUP,
VLOOKUP and HLOOKUP.
LOOKUP Function
LOOKUP function has two forms: the Vector (One Row or one Column) form and the
Array(collection of Rows and Columns) form.
(a)The Vector Form of Lookup Function
The vector form of the Lookup function 'looks up' a value in a data vector and returns the
corresponding value from a second data vector. The LOOKUP function is used to
searches for specific value in one row or column, and returns a value from the
corresponding position from another row or column.
Syntax=LOOKUP (Search Criterion,Search Vector,Result vector)
(b)The Array Form of Lookup Function
An array is a collection of values in rows and columns (like a table i.e rows and
columns).The array form of the Lookup function 'looks up' a supplied value in the first
column or row of a supplied data array and returns the corresponding value from the last
column or row of the array.
The syntax of the array form of the Lookup function is:

LOOKUP( lookup value, array )

VLOOKUP
VLOOKUP stands for vertical lookup. VLOOKUP looks up a supplied value in the first
column of a table, and returns the corresponding value in the same row from another
given column.

Syntax=vlookup(Search criterion,Array,index,Sort order)

HLOOKUP
HLOOKUP is a very useful function for creating horizontal lookups, but as most of the
tables that we deal with are vertical hence this function is not very popular. HLOOKUP
looks up values in the first row of a table, and returns the corresponding value in the same
column from another given row of the same table. We can try to understand HLOOKUP
Function. In this table data arranged horizontally.

FINANCIAL FUNCTIONS – MEANING , SYNTAX & PARAMETERS

1.ACCRINT – Calculates the accrued interest of a security that pays periodic

interest.

= ACCRINT (issue, first_interest,settlement,rate,par,frequency,basis,calc_method)

Issue date-(compulsory) It is the issue date of the security
First interest-(compulsory) First interest is the securities first interest date.
Settlement-(compulsory) Settlement is the security settlement date. This is the date
when the
security is traded to the buyer.
Rate-(compulsory) Rate is the securities annual coupon rate.
Par-(compulsory) Par is the securities par value.
Frequency- (compulsory) Frequency is the number of interest payments per year. For
annual
payment frequency-1, for semi annual-2, for quarterly-4.
Basis-(optional) Basis is the type of day count basis to use.

2.CUMIPMT – Calculates the cumulative interest paid between 2 periods.

 =CUMIPMT (rate,nper,pv,start_period,end_period,type)
CUMIPMT( rate, nper, pv, start_period, end_period, type )
Where the arguments are as follows:
rate - The interest rate, per period.(Divided by 12 to get monthly rate)
nper - The number of periods over which the loan or investment is to be paid.
Multiply the year by 12 to get the total number of periods in months
pv - The present value of the loan / investment.
start_period - The number of the first period over which the interest is to be calculated
(must be an integer between 1 and nper).
end_period - The number of the last period over which the interest is to be calculated
(must be an integer between 1 and nper).
type - An integer (equal to 0 or 1) that specifies whether the payment is made at
the start or the end of the period:
0 - the payment is made at the end of the period;
1 - the payment is made at the start of the period.

3. PV- Calculates the present value of an investment.

=PV(rate,nper,pmt,fv,type)

Where the arguments are as follows:

Rate - The interest rate, per period. (If instalment is paid in monthly
,Rate/12)
Nper - The number of periods for the lifetime of the investment.( If
instalment is paid in monthly ,to get total number of payment period,
‘year X 12’)
[pmt] - (OPTIONAL) Payment per period.
If the [pmt] argument is omitted, the [fv] argument must be supplied.
[fv] - (Optional) Defines the future value remaining after the final
installment has been made.
If the [fv] argument is omitted, it takes on the default value 0.
[type] - An optional argument that defines whether the payment is made at
the start or the end of the period.
The [type] argument can have the value 0 or 1, meaning:
0 - the payment is made at the end of the period;
1 - the payment is made at the start of the period.
If the [type] argument is omitted, it takes on the default value of 0
(denoting payments made at the end of the period).

4.FV- Calculates the future value of an investment.

 =FV(rate,nper,pmt,pv,type)

Rate=Periodic interest rate

NPER= The number of periods for the lifetime of the investment.( If instalment is paid in
monthly ,to get total number of payment period, ‘year X 12’)
PMT= Payment per period.
PV=(Optional) It is the present cash value of an investment.
Type=(Optional) defines whether the payment is due at the beginning or the end of the
period.

5.PMT – Calculates the periodic instalment payment of loans assuming equal

payments at a constant interest rate.

=PMT(rate,nper,pmt,pv,fv,type)
Rate=Periodic interest rate
NPER= The total number of payment periods for the lifetime of the loan.( If instalment is
paid in monthly ,to get total number of payment period, ‘year X 12’)
PMT= Payment per period.
PV=It is the present cash value of the loan.
FV=(Optional)The future value of the loan at the end of NPER payments.If omitted,[FV]
has
the default value of 0.
Type=(Optional) defines whether the payment is due at the beginning or the end of the
period.’0’ for end period and ‘1’ for beginning period.

6.RATE –Calculates the interest rate per period of an investment.

=RATE (nper,pmt,pv,fv,type,guess)

NPER= The total number of payment periods for the lifetime of the loan.( If instalment is
paid in monthly ,to get total number of payment period, ‘year X 12’)
PMT= Payment per period.
PV=It is the present cash value of the loan.
FV=(Optional)The future value of the loan at the end of NPER payments.If omitted,[FV]
has
the default value of 0.

7.NPV – Calculates the net present value of an investment using a discount rate and a
series of future payments.

=NPV(rate,value1,value2, value3……..)
COMMON ERROR MESSAGES IN EXCEL AND REASONS:
1.#### ERROR – When a column is not wide enough in a cell or a negative date or time
is used.

2.#DIV/0! ERROR- When we try to divide a number by 0.

3.#N/A ERROR- When a value is not applicable or available to a function or formula.

4.#NAME? ERROR- When Excel does not recognize the text in a formula.

5.#NULL! ERROR- When we specify an intersection of 2 areas that do not intersect.

6.#NUM! ERROR-When invalid or unacceptable numerical values or arguments are

entered in a formula or function.

7.#REF! ERROR- When an invalid cell reference is entered in a formula or function.

8.#VALUE! ERROR-When wrong type of arguments like wrong functions,numbers,text,

names and references are used to perform a calculation or operation.

DATA VALIDATION
Another in built feature of Excel which will not allow users to enter any invalid data
.This feature defines restrictions on the type of data to be entered into a cell. Warning
messages or alert signals will be displayed when users try to type wrong data in the
cells. These messages guide users regarding the type of expected input into the cell and
also gives instructions to correct the errors. Hence data validation stresses that only
accurate, valid and consistent data must be entered.
Methods of data validation – a.) Create a drop down list b.) Setting limits with a
formula.

FORMATTING OF SPREADSHEETS IN EXCEL

Formatting makes it easier to read and understand the vital information and comprises of
:
a.)NUMBER FORMATTING- This formatting includes the addition of
currency,percentages,dates,decimals etc to the spreadsheet.

b.)TEXT FORMATTING-Includes adjusting the font size and color, changing text
style,merging & unmerging cells etc.

c.)CONDITIONAL FORMATTING-Most widely used in Excel to format a cell range,

a table or even a pivot table report. Has the following benefits:
* Makes it easy to highlight interesting cells or a range of cells.
*Helps to emphasise unusual values.
*Helps to visualize data by using color scales, data bars,icon sets and any
condition/criteria.
* Comparison and analysis is facilitated through the different color scales /grades eg. A
particular color shade may represent higher/lower values.

PIVOT TABLES

An inbuilt feature of excel which helps to present information in a summarized manner

by way of a format or enhanced layout, attractive and formatted report with improved
readability and understandability.From the pivot tables the required fields may be added
with the appropriate level of details and the pivot table report maybe generated as per
user requirements.The pivot table uses a List Data table as its database.Any volume of
data can be summarized, arrange din an interactive manner and the user can have
different views of the same data.

ADVANTAGES

1.Pivoting –Moving the rows to columns or columns to rows to view different data
summaries.

2.Querying – Large amounts of data in user friendly ways by sub totaling for categories
and sub categories.

3.Expanding and collapsing data levels to focus on results and providing data summary
only for areas of interest.

4.Filtering, sorting, grouping and conditionally formatting the most wanted, useful and
interesting set of data.

5.Presenting attractive, concise printed reports.

6.Summarising long lists of complicated data and figures to compare several facts and to
drill down on the details