Spreadsheet Application

rkeyk

Chapter
14
SPREADSHEET APPLICATION

OBJECTIVES
After completing this chapter, you should be able to:

i. Identify Spreadsheet Packages.

ii. Explain related concepts and terminologies.
iii. Identify features in spreadsheet window.
iv. Identify types of data and state their uses.
v. Launch and edit spreadsheet applications.
vi. Create and save Workbook.
vii. Construct and insert simple formula.

INTRODUCTION

Entering financial details and transactions in a ledger book is an arduous activity which most
accountant would rather not do; and it is even more painful if a single mistake is committed.
Software developers, in trying to find a remedy to this tiring process came out with a
programme known as a spreadsheet.

A Spreadsheet is a program that looks like a paper, accounting worksheet, commonly used
for budgets, forecasting, and other finance-related tasks. In a spreadsheet program, data and
formulas to calculate those data are entered into ledger-like forms. Spreadsheet programs use
rows and columns of cells; each cell can hold text or numeric data or a formula that uses
values in other cells to calculate a desired result. To ease computation, these programs
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include built-in functions that perform standard calculations. Spreadsheets are frequently
used for financial information because of their ability to re-calculate the entire sheet
automatically after a change to a single cell is made.

Depending on the program, a single spreadsheet can contain anywhere from thousands to
millions of cells. Some spreadsheet programs can also link one spreadsheet to another that
contains related information, and can update data in linked spreadsheets automatically.

SPREADSHEET PACKAGES

Spreadsheet applications have flooded the market, all with the aim of making the work of
accountants easier. Some of the common spreadsheet packages have been discussed below.

Microsoft Excel
Microsoft Office Excel is a spreadsheet application written and distributed by Microsoft for
Microsoft Windows and Mac OS X. It features calculation, graphing tools, pivot tables and a
macro programming language called VBA (Visual Basic for Applications). It has been a very
widely applied spreadsheet for these platforms. Excel forms part of Microsoft Office.
Microsoft Excel has the basic features of all spreadsheets, using a grid of
cells arranged in numbered rows and letter-named columns to organize
data manipulations like arithmetic operations. It has a battery of supplied
functions to answer statistical, engineering and financial needs. In
addition, it can display data as line graphs, histograms and charts, and
with a very limited three-dimensional graphical display. It allows
sectioning of data to view its dependencies on various factors from
different perspectives (using pivot tables and the scenario manager). And it has a
programming aspect, Visual Basic for Applications, allowing the user to employ a wide
variety of numerical methods, for example, for solving differential equations of mathematical
physics, and then reporting the results back to the spreadsheet. Finally, it has a variety of
interactive features allowing user interfaces that can completely hide the spreadsheet from the
user, so the spreadsheet presents itself as a so-called application, or decision support system
(DSS), via a custom-designed user interface, for example, a stock analyzer, or in general, as a
design tool that asks the user questions and provides answers and reports. In a more elaborate
realization, an Excel application automatically can poll external databases and measuring
instruments using an update schedule, analyze the results, make a Word report or Power Point
slide show, and e-mail these presentations on a regular basis to a list of participants.

Lotus 1-2-3
Lotus 1-2-3 is a spreadsheet program which has three main capabilities, hence the name 1-2-
3. Apart from being a spreadsheet program, it also does some database as well as word
processing operations. Data features included sorting data in any defined rectangle, by order
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of information in one or two columns in the rectangular area. The word processing
capabilities come from its ability to justify text in a range into paragraphs.

VisiCalc
VisiCalc was the first spreadsheet that combined all essential features of modern spreadsheet
applications, such as WYSIWYG interactive user interface, automatic recalculation, status
and formula lines, range copying with relative and absolute references,
formula building by selecting referenced cells. VisiCalc is the first
application that turned the personal computer from a hobby for computer
enthusiasts into a business tool. Though challenged, it is usually
considered the first electronic spreadsheet. It was the leading spreadsheet
when DOS was the dominant operating system.

Apple Numbers
Numbers is Apple Inc.'s spreadsheet software, part of iWork. It focuses on usability and the
elegance of chart presentation. Numbers completed Apple's productivity suite, making it a
viable competitor to Microsoft Office. It lacks features such as pivot table providing Table
Categories as a simpler alternative.

OpenOffice.org Calc
OpenOffice.org Calc is a freely available, open-source program modelled after Microsoft
Excel. Calc can both open and save in the Excel (XLS) file format. Calc can be acquired as
both an installation file and a portable program, capable of being run from a device such as a
USB memory drive. It can be downloaded from the OpenOffice.org website.

Gnumeric
Gnumeric is a free spreadsheet program that is part of the GNOME Free Software Desktop
Project and has Windows installers available. It is intended to be a free replacement for
proprietary spreadsheet programs such as Microsoft Excel, which it broadly and openly
copies. Gnumeric has the ability to import and export data in several file formats.

Web based spreadsheets

With the advent of advanced web technologies such as Ajax circa 2005, a new generation of
online spreadsheets has emerged. Equipped with a rich Internet application user experience,
the best web based online spreadsheets have many of the features seen in desktop spreadsheet
applications. Some of them have strong multi-user collaboration features. Some of them offer
real time updates from remote sources such as stock prices and currency exchange rates.

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RELATED CONCEPTS AND TERMINOLOGIES

All spreadsheet applications are characterized by some features such as:

 Rows
 Columns
 Cells
 Work sheet
 Workbook

Rows
The horizontal space that runs across the spreadsheet window is referred to as a
row. Rows are numbered from 1 to 1,048,576; with each row being assigned with a
unique number. If you want to go to the last row at the bottom, hold down the Ctrl
key and tap the down arrow key.

Columns

Columns are the vertical spaces tat run through a spreadsheet window. Each column has an
assigned letter or letters. For example the first column is labeled A, while the 78 th
column is labeled CZ. If you want to go to the last column on the right, hold down the
Ctrl key and tap the right arrow key.

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Cells
Cells are the intersection of rows and columns. Each row and column in a spreadsheet is
unique, so each cell can be uniquely identified. For example, cell B11, at the intersection of
column B and row 11. Each cell is displayed as a rectangular space that can hold text, a
value, or a formula. Similarly, although less familiarly, a cell is an addressable (named or
numbered) storage unit for information. A binary cell, for example, is a storage unit that can
hold 1 bit of information—that is, it can be either on or off.

Worksheet
An array of cells is called a "sheet" or "worksheet". In most implementations, many
worksheets may be located within a single spreadsheet. A worksheet is simply a subset of the
spreadsheet divided for the sake of clarity. Functionally, the spreadsheet operates as a whole
and all cells operate as global variables within the spreadsheet ('read' access only except its
own containing cell).

Workbook
Microsoft Excel allows a use to work in more than one worksheet. A collection of worksheets
is known as a workbook. Excel starts with a workbook of three worksheets. The user can add
more sheets to the workbook by clicking on the ―Insert Worksheet‖ button located below the
main window.

FEATURES OF A SPREADSHEET WINDOW

As we have learnt from the previous topics, to understand spreadsheet fully, we must get a
grip on the various features of a spreadsheet window and how they work. The spreadsheet
application we are going to consider is Microsoft Office Excel 2007. To begin with, launch
the application; after it has loaded you will see a window similar to the one below.

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Minimize
Maximize
Help & Close
Office Quick Access
Ribbon Title Bar Groups Button Buttons
Button Toolbar

Tab

Worksheet Bar Worksheet View Buttons Zoom Controls

The Office Button

Office Button menu in Excel 2007 have replaced the various menus (such as File, Edit,
View, and Format) in the Menu Bar just as in Word 2007. This menu contains some of
the commands that used to appear on the File menu in earlier versions of Word. You can
open this menu by clicking it.

Quick Access Panel

In the upper left corner – to the right of the Microsoft Office Button - you will see an area
called the Quick Access Toolbar. This area is quite handy as it currently contains several of
the most used buttons in Office applications – Save, Undo, Redo, Print and Print Preview.
You can customize this toolbar by adding and removing as many Quick Access button
choices as you desire.

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Ribbons
This is the new term you hear a lot about in 2007 Office. Ribbons stretch across the top of
your application screen with features to assist you as you click the Ribbon Tabs. The Ribbon
replaces all the remaining menus and toolbars that previous versions of Word used. Each tab
of the Ribbon contains a different set of controls that are linked thematically. Only one tab‘s
contents can be displayed at a time. To switch tabs, you click the text label at the top

Tabs
Below the Microsoft Office Button and Quick Access Toolbar we see a series of
Tabs/Ribbons. Tabs are similar to the Drop Down Menu choices in previous versions of
Office. The Tabs are, logically.

Groups
In the image below, the arrows point to a new topic – Groups.

Clipboard Font Alignment Number Styles Cells Editing

Clipboard Group
Like Word, the groups in Excel begins with Clipboard. The Clipboard is the temporal storage
for copied or cut data. To view data on the Clipboard, click the open button located at the
lower right corner of the Clipboard Group. Refer to the image
below.
When you click the open button notice that the Clipboard
appears on the left side of your screen and shows any text or
images you have copied or cut. To close this group, click the
―X‖ in the upper right corner of the Group. The clipboard allows
up to 24 items. Open
Grou
p

Close
Grou
Font p
Notice, in the Font Group area (above), you have the most used Font features. However, if
you desire all of the font features, just click the Open Group arrow to the right of Font.

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Alignment
Excel replaces the Paragraph Group with the Alignment group, which
is similar to the Paragraph Group in Word. Notice in the Alignment
Group area you again have the most used Alignment features.
However, if you desire all of the alignment features, just click the
Open Group arrow to the right of Alignment.

Numbers, Styles, Cell and Editing

Hang on! The last three groups in Excel are Numbers, Styles, Cells and Editing. We will get
to know them as we go along, but in the mean time click opening each of them to see how
they look and function.

Formulae Bar

The formulae bar, as it name implies, enable formulae to be entered into the Worksheet. The
Formula Bar comes in handy when one needs to use a special formula. We will have a need
for it shortly.

Worksheet Bar

The bar just above the Status Bar is the Worksheet Bar, which displays the various
Worksheet Tabs. Worksheet tabs represent the number of Worksheets available in the
Workbook.

Worksheet Tab

Help facilities

Having any difficulty with any of the features in Excel - look no further? Just click the
Help button. The Help facilities assist a user to get around the Excel environment. To
access the Help facilities click the Help button located at the extreme right-hand side of the
Ribbon or press the Help facilities shortcut, F1. This opens the Excel Help. You can use the
Table of contents or type a word or phrase to look for and then click Search.

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TYPES OF DATA AND THEIR USES

Data in spreadsheet could be:

 Number
 Date
 Text
 Currency
 Fraction

Number

Use these options to change the format of numbers that are used on the value axis (i.e. The
chart axis that displays scaled numerical values.) or in the data labels (i.e. The label that
provides additional information about a data marker, which represents a single data point or
value that originates from a datasheet cell.) of your chart. Numbers can be used in the
following ways:

Category Click an option in the Category box, and then select the format that you want to
apply.

Decimal places Specify up to 30 decimal places. This box is available only for the Number,
Currency, Accounting, Percentage, and Scientific categories.

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Use 1000 Separator (,) Select this check box to insert a thousand separator. This check box
is available only for the Number category.

Negative numbers Specify the format in which you want negative numbers to be displayed.
This option is available only for the Number and Currency categories.

Symbol Select the currency symbol that you want to use. This box is available only for the
Currency and Accounting categories.

Type Select the display type that you want to use for a number. This list box is available
only for the Date, Time, Fraction, Special, and Custom categories.

Locale (location) Select a different language that you want to use for the display type of a
number. This option is available only for the Date, Time, and Special categories.

Format Code Allows you to create a custom number format. In the Format Code box,
make the changes that you want to the currently selected number format, or select this
number format, and then type your own custom number format. Click Add to apply the
custom number format to the chart.

Add Allows you to apply a custom number format to the chart.

Delete Allows you to delete a custom number format. This option is available only after you
create a custom number format.

Linked To Source Select this check box if you want to reference corresponding numbers on
the worksheet.

Date
A date is made up of year, month and day.

Year The year argument can be one to four digits. Microsoft Excel interprets the year
argument according to the date system you are using. By default, Excel uses the 1900 date
system.

For the 1900 date system

 If year is between 0 (zero) and 1899 (inclusive), Excel adds that value to 1900 to
calculate the year. For example, DATE(108,1,2) returns January 2, 2008 (1900+108).

 If year is between 1900 and 9999 (inclusive), Excel uses that value as the year. For
example, DATE(2008,1,2) returns January 2, 2008.

 If year is less than 0 or is 10000 or greater, Excel returns the #NUM! error value.

For the 1904 date system

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 If year is between 4 and 1899 (inclusive), Excel adds that value to 1900 to calculate
the year. For example, DATE(108,1,2) returns January 2, 2008 (1900+108).

 If year is between 1904 and 9999 (inclusive), Excel uses that value as the year. For
example, DATE(2008,1,2) returns January 2, 2008.

 If year is less than 4 or is 10000 or greater or if year is between 1900 and 1903
(inclusive), Excel returns the #NUM! error value.

Month is a positive or negative integer representing the month of the year from 1 to 12
(January to December).

 If month is greater than 12, month adds that number of months to the first month in
the year specified. For example, DATE(2008,14,2) returns the serial number
representing February 2, 2009.

 If month is less than 1, month subtracts that number of months plus 1 from the first
month in the year specified. For example, DATE(2008,-3,2) returns the serial number
representing September 2, 2007.

Day is a positive or negative integer representing the day of the month from 1 to 31.

 If day is greater than the number of days in the month specified, day adds that number
of days to the first day in the month. For example, DATE(2008,1,35) returns the serial
number representing February 4, 2008.

 If day is less than 1, day subtracts that number of days plus one from the first day in
the month. For example, DATE(2008,1,-15) returns the serial number representing
December 16, 2007.

Remarks

 Excel stores dates as sequential serial numbers so they can be used in calculations. By
default, January 1, 1900 is serial number 1, and January 1, 2008 is serial number
39448 because it is 39,448 days after January 1, 1900.

 The DATE function is most useful in formulas where year, month, and day are
formulas, not constants.

Inserting a date or time

 Current date Select a cell and press CTRL+;

 Current time Select a cell and press CTRL+SHIFT+;
 Current date and time Select a cell and press CTRL+; then SPACE then
CTRL+SHIFT+;

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Text

There are two ways to import data from a text file by using Microsoft Office Excel: You can
open the text file in Excel, or you can import the text file as an external data range (external
data range: A range of data that is brought into a worksheet but that originates outside of
Excel, such as in a database or text file. In Excel, you can format the data or use it in
calculations as you would any other data.). To export data from Excel to a text file, use the
Save As command.

There are two commonly used text file formats:

 Delimited text files (.txt), in which the TAB character usually separates each field of
text.

 Comma separated values text files (.csv), in which the comma character (,) usually
separates each field of text.

You can change the separator character that is used in both delimited and .csv text files. This
may be necessary to make sure that the import or export operation works the way that you
want it to.

You can import or export up to 1,048,576 rows and 16,384 columns.

Import a text file by opening it

You can convert a text file that you created in another program to an Excel workbook by
using the Open command.

1. Click the Microsoft Office Button , and then click Open.

The Open dialog box appears.

2. In the Files of type box, select Text Files.

3. In the Look in list, locate and double-click the text file that you want to open:

 If the file is a text file (.txt), Excel starts the Import Text Wizard.

Follow the instructions in the Text Import Wizard. Click Help for more
information about using the Text Import Wizard or see Text Import Wizard.
When you are done with the Wizard, click Finish.

 If the file is a .csv file, Excel automatically converts the text file and opens it.

NOTE When Excel opens a .csv file, it uses the current default data format
settings to interpret how to import each column of data. You may want more
flexibility in converting columns to different data formats by using the Import
Text Wizard. For example, the data format of a data column in the .csv file may
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be MDY, but Excel's default data format is YMD, or you want to convert a
column of numbers with leading zeros to text so you can preserve the leading
zeros. To use the Import Text Wizard, you can change the file type to .txt before
you open it, or Import a text file by connecting to it.

Importing a text file by connecting to it

You can import data from a text file as an external data range (external data range: A range of
data that is brought into a worksheet but that originates outside of Excel, such as in a database
or text file. In Excel, you can format the data or use it in calculations as you would any other
data.).

1. Click the cell where you want to put the data from the text file.

2. On the Data tab, in the Get External Data group, click From Text.

3. In the Look in list, locate and double-click the text file that you want to import.

Follow the instructions in the Text Import Wizard. Click Help for more
information about using the Text Import Wizard, or see Text Import Wizard. When
you are done with the Wizard, click Finish.

4. In the Import Data dialog box, do the following:

 Optionally, click Properties to set refresh, formatting, and layout options for the
imported data.

 Under Where do you want to put the data?, do one of the following:

 To return the data to the location that you selected, click Existing
worksheet.

 To return the data to the upper-left corner of a new worksheet, click New
worksheet.

5. Click OK.

Excel puts the external data range in the location that you specify.

If Excel does not convert a column to the format that you want, you can convert the data after
you import it. For more information, see the following Help topics:

Convert numbers stored as text to numbers

Convert dates stored as text to dates

TEXT

VALUE
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Exporting data to a text file by saving it

You can convert an Excel worksheet to a text file by using the Save As command.

1. Click the Microsoft Office Button , and then click Save As. The Save As dialog
box appears.

2. In the Save as type box, choose the text file format for the worksheet.

NOTE The different formats support different feature sets. For more information
about the feature sets that are supported by the different text file formats, see Excel
formatting and features that are not transferred to other file formats.

3. In the Save in list, browse to the location where you want to save the new text file.

4. In the File name box, review the name that Excel proposes for the new text file, and
change it if necessary.

5. Click Save.

6. A dialog box appears, reminding you that only the current worksheet will be saved to
the new file. If you are certain that the current worksheet is the one that you want to
save as a text file, click OK. You may save other worksheets as separate text files by
repeating this procedure for each worksheet.

7. A second dialog box appears, reminding you that your worksheet may contain
features that are not supported by text file formats. If you are only interested in saving
the worksheet data into the new text file, click Yes. If you are unsure and would like
to know more about which Excel features are not supported by text file formats, click
Help for more information.

For more information about saving files in other formats, see Save a workbook in another file
format.

Changing the delimiter that is used in a text file

For a delimited text file, you can change the delimiter from a TAB character to another
character in step 2 of the Text Import Wizard. In step 2, you can also change the way that
consecutive delimiters, such as consecutive quotes, are handled. For more information about
using the Text Import Wizard, see Text Import Wizard.

Changing the separator in all .csv text files

1. Click the Windows Start menu.

2. Click Control Panel.

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3. Open the Regional and Language Options dialog box.

4. Click the Regional Options tab.

5. Click Customize.

6. Type a new separator in the List separator box.

7. Click OK twice.

NOTE After you change the list separator character for your machine, all programs use the
new character. You can change the character back to the default character by following the
same procedure.

Fraction

Use the Fraction format to display or type numbers as actual fractions, rather than decimals.

1. Select the cells that you want to format.

2. On the Home tab, click the Dialog Box Launcher next to Number.

3. In the Category list, click Fraction in the Category list.

4. In the Type list, click the fraction format type that you want to use.

Available fraction formats

Fraction format This format displays 123.456 as

Single-digit fraction 123 1/2, rounding to the nearest single-digit fraction value

Double-digit fraction 123 26/57, rounding to the nearest double-digit fraction value

Triple-digit fraction 123 57/125, rounding to the nearest triple-digit fraction value

Fraction as halves 123 1/2

Fraction as quarters 123 2/4

Fraction as eighths 123 4/8

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Fraction as sixteenths 123 7/16

Fraction as tenths 123 5/10

Fraction as hundredths 123 46/100

TIP The number in the active cell of the selection on the worksheet appears in the Sample
box, so that you can preview the number formatting options that you select.

NOTES

 After you apply a fraction format to a cell, decimal numbers as well as actual
fractions that you type in that cell will be displayed as a fraction. For example, typing
.5 or 1/2 results in 1/2 when the cell has been formatted with a fraction type of Up to
one digit.

 If no fraction format is applied to a cell, and you type a fraction such as 1/2, it will be
formatted as a date. To display it as a fraction, apply a Fraction format, and then
retype the fraction.

 If you don't need to perform calculations on fractions, you can format a cell as text
before you type a fraction into it by clicking Text in the Category list. This way, the
fractions that you type will not be reduced or converted to decimals. However, you
cannot perform mathematical calculations on fractions that are displayed as text.

 To reset the number format, click General in the Category box (Format Cells dialog
box) or in the Number Format box (Home tab, Number group). Cells that are
formatted with the General format do not have a specific number format.

Currency

1. Select the cells that contain the numbers that you want to display with a currency
symbol.

2. On the Home tab, click the Dialog Box Launcher next to Number.

3. In the Category box, click Currency or Accounting.

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4. In the Symbol box, click the currency symbol that you want.

NOTE If you want to display a monetary value without a currency symbol, you
can click None.

5. In the Decimal places box, enter the number of decimal places that you want to
display.

6. In the Negative numbers box, select the display style for negative numbers.

NOTE The Negative numbers box is not available for the Accounting number
format.

Tips

The number in the active cell of the selection on the worksheet appears in the Sample
box, so that you can preview the number formatting options that you select.

To quickly display a number with the default currency symbol, select the cell or range
of cells, and then click Accounting Number Format in the Number group on the
Home tab. To use another currency, click the arrow next to Accounting Number
Format, and then click the currency that you want.

To change the default currency symbol for Microsoft Office Excel and other
Microsoft Office programs, you can change the default regional currency settings in
Control Panel. Note that although the Accounting Number Format button image
does not change, the currency symbol that you choose will be applied when you click
this button.

To reset the number format, click General in the Category box (Format Cells dialog
box) or in the Number Format box (Home tab, Number group). Cells that are
formatted with the General format do not have a specific number format.

Launching and exiting spreadsheet application

To launch Microsoft Office Excel:

 Click the Start button ; this opens the start menu.

 Point on ―All Programs to display the All programs menu.

 Point on Microsoft Office folder to display it contents.

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 Click on Microsoft Office Excel 2007. Excel loads and opens.

When you are done with what you are doing, you will have to close Microsoft Excel. To exit
Microsoft Excel:

 Click the Microsoft Office Button in the upper left corner of your Excel window,
 Click Exit Excel. If you have not saved your spreadsheet, a reminder box will appear
asking you to do so.

Alternative, you can use the close button, located at the top-right corner of the window to exit
the Excel application. Again you will be notified to save any changes to your spreadsheet, if
you have not done so.

CREATING AND SAVING WORKBOOK

Microsoft Excel opens with a new, blank workbook with three worksheets of which more can
be added. But if you want to create your own workbook you can ignore that and follow the
steps below.

 Click the Office button

 Click New

The New Worksheet dialogue box appears with different pre-installed designs known as
templates; and templates available online, with Blank Workbook selected. Since we want to
create a whole new worksheet,

Click Create to create a new worksheet

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Saving workbook for the first time

 To save a workbook for the first time:
 Click the Office button
 Point on Save As.
 Click excel workbook A Save As dialogue box appears.
 In the Save In box, select the directory you want your
workbook to be saved in. the default directory is My
Document.
 Type the appropriate name for your workbook in the File
name box.
 Click save - notice that the name of the workbook changes to
the name you specified.
Once you have given your workbook a file name you can save any subsequent changes made
to it by just clicking on the save button located on the Quick Launch bar, or clicking the
Office button and then clicking on save. you can also use the keyboard shortcut Ctrl + S

CONSTRUCTING AND INSERTING SIMPLE FORMULA

A formula is a sequence of values (2,5,6,19), arithmetic operators (+, -, *, /), rational
operators (>, =, <) cell references (e.g. A15), functions (percentage, sum, average) that
produce a new value from existing values. A formula identifies the calculation needed to
place the result in the cell it is contained within. A cell containing a formula therefore has two
display components; the formula itself and the resulting value. The formula is normally only
shown when the cell is selected by "clicking" the mouse over a particular cell; otherwise it
contains the result of the calculation.
In Excel a formula starts with an equal sign (=). This tells the spreadsheet that a calculation
needs to be done.
Let us do some simple calculations with formula. The diagram below an invoice from a
stationary store showing items sold, the unit price and the quantity.

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Let us calculate the total cost of each item sold.

Pencil
Unit price = 0.20 in cell B4
Quantity sold = 15 in cell C4
Therefore the total cost of the pencil = unit price * quantity.
You can use the values or the cells to calculate the total cost. Remember that a formula starts
with an equal sign (=).
Hence, the total cost for the;

Pencil
=B4*C4

Pen
=B5*C5

Book
=B6*C6

To find the Grand Total add cells D4, D5 ad D6.

=D4+D5+D6
Alternatively, you can use the function SUM. That is
=SUM(D4,D5,D6) (i.e. add cells D4, D5 and D6)
Or
=SUM(D4:D6) (i.e. add cells in the range D4 to D6) more on SUM later.

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