CHAPTER ONE

COMPUTER AND COMPUTERISED ACCOUNTING SYSTEM

OBJECTIVES
After studying this lesson, you will be able to:
State the meaning and characteristics of computer;
Describe the components of Computer:
Explain the limitations of a Computer;
Explain the role of computer in accounting;
Differentiate between manual accounting and computerized accounting;
State the need for computerized accounting;
Describe the basic requirements of computerized accounting.

INTRODUCTION
With the expansion of business the number of transactions increased. The manual
method of keeping and maintaining records was found to be unmanageable. With the
introduction of computers in business, the manual method of accounting is being
gradually replaced. And finally, the database technology has revolutionized the
accounts department of the business organizations. In this lesson, we will study about
characteristics of computer, role of computers in accounting, need of computerized
accounting, etc.

COMPUTER AND ITS CHARACTERISTICS

Computer is an electronic device that can perform a variety of operations in accordance
with a set of instructions called programme. It is a fast data processing electronic
machine. It can provide solutions to all complicated situations. It accepts data from the
user converts the data into information and gives the desired result. Therefore, we may
define computer as a device that transforms data into information. Data can be anything
like marks obtained in various subjects. It can also be name, age, sex, weight, height,
etc. of all the students, savings, investments, etc., of a country. Computer is defined in
terms of its functions.

Computer is a device that accepts data, stores data, processes data as desired,
retrieves the stored data as and when required and prints the result in desired
format.

CHARACTERISTICS OF COMPUTER
A Computer is better than human being. It possesses some characteristics.
These are as follows:

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Speed
It can access and process data millions times faster than humans can. It can store data
and information in its memory, process them and produce the desired results. It is used
essentially as a data processor. All the computer operations are caused by electrical
pulses and travels at the speed of light. Most of the modern computers are capable of
performing 100 million calculations per second.
Storage
Computers have very large storage capacity. They have the capability of storing vast
amount of data or information. Computers have huge capacity to store data in a very
small physical space. Apart from storing information, today’s computers are also
capable of storing pictures and sound in digital form.
Accuracy
The accuracy of computer is very high and every calculation is performed with the same
accuracy. Errors occur because of human beings rather than technological weakness;
main sources of errors are wrong program by the user or inaccurate data.
Diligence
A computer is free from tiredness and lack of concentration. Even if it has to do 10
million calculations, it will do even the last one with the same accuracy and speed as
the first.
Versatility
Computer can perform wide range of jobs with speed, accuracy, and diligence. In any
organization, often it is the same computer that is used for diverse purposes such as
accounting, playing games, preparing electric bills, sending e-mail and so on.
Communication
Computers are being used as powerful communication tools. All the computers within
an office are connected by cable and it is possible to communicate with others in the
office through the network of computer.
Processing Power
Computer has come a long way today. They began as mere prototypes at research
laboratories and went on to help the business organizations, and today, their reach is so
extensive that they are used almost everywhere. In the course of this evolution, they
have become faster, smaller, cheaper, more reliable and user friendly.
COMPONENTS OF COMPUTER
A computer consists of the major components i.e., Input Unit, Central
Processing Unit and Output Unit.

ASSIGNMENT

Present diagrammatically, the components of a Computer

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Input Unit
Input unit is controlling the various input devices which are used for entering data into
the computer. The mostly used input devices are keyboard, mouse, and scanner. Other
such devices are magnetic tape, magnetic disk, light pen, bar code reader, smart card
reader, etc. Besides, there are other devices which respond to voice and physical touch.
Physical touch system is installed at airport for obtaining the online information about
departure and arrival of flight. The input unit is responsible for taking input and
converting it into binary system.
Central Processing Unit (CPU)
The CPU is the control Centre for a computer. It guides, directs and governs its
performance. It is the brain of the computer. The main unit inside the computer is the
Central Processing Unit. Central Processing Unit is to computer as the brain is to
human body. This is used to store program, photos, graphics, and data and obey the
instructions in program. It is divided into three subunits:
(a) Control Unit
(b) Memory Unit
(c) Arithmetic Logic Unit (ALU)
Control Unit
Control unit controls and co-ordinates the activities of all the components of the
computer. This unit accepts input data and converts it into computer binary system.
Memory Unit
This unit stores data before being actually processed. The data so stored is accessed
and processed according to instructions which are also stored in the memory section of
computer well before such data is transmitted to the memory from input devices.
Arithmetic and Logic Unit
It is responsible for performing all the arithmetical calculations and computations such
as addition, subtraction, division, and multiplication. It also performs logical functions
involving comparisons among variable and data items.
Output unit
After processing the data, it ensures the convertibility of output into human readable
form that is understandable by the user. The commonly used outputndevices include
like monitor also called Visual Display Unit, printer etc.
2 LIMITATIONS OF A COMPUTER AND COMPURISED
ACCOUNTING
The limitations of computer are depending upon the operating environment they work in.
These limitations are given below as:
Cost of Installation

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Computer hardware and software needs to be updated from time to time with availability
of new versions. As a result heavy cost is incurred to purchase a new hardware and
software from time to time.
Cost of Training
To ensure efficient use of computer in accounting, new versions of hardware and
software are introduced. This requires training and cost is incurred to train the staff
personnel.
Self-Decision Making
The computer cannot make a decision like human beings. It is to be guided by the user.
Maintenance
Computer requires to be maintained properly to help maintain its efficiency.
It requires a neat, clean and controlled temperature to work efficiently.
Dangers for Health
Extensive use of computer may lead to many health problems such as muscular pain,
eyestrain, and backache, etc. This affects adversely the working efficiency and
increasing medical expenditure.

ROLE OF COMPUTERS IN ACCOUNTING

The most popular system of recording of accounting transactions is manual which
requires maintaining books of accounts such as Journal, Cash Book,
Special purpose books, ledger and so on. The accountant is required to prepare
summary of transactions and financial statements manually. The advanced technology
involves various machines capable of performing different accounting functions, for
example, a billing machine. This machine is capable of computing discount, adding net
total and posting the requisite data to the relevant accounts.
With substantial increase in the number of transactions, a machine was developed
which could store and process accounting data in no time. Such advancement leads to
number of growing successful organizations. A newer version of machine is evolved
with increased speed, storage, and processing capacity. A computer to which they were
connected operated these machines.
As a result, the maintenance of accounting data on a real-time basis became almost
essential. Now maintaining accounting records become more convenient with the
computerized accounting.
The computerized accounting uses the concept of databases. For this purpose an
accounting software is used to implement a computerized accounting system. It does
away the necessity to create and maintain journals, ledgers, etc., which are essential
part of manual accounting. Some of the commonly used accounting software’s are
Tally, Cash Manager, Best Books, etc.

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Accounting software is used to implement a computerized accounting. The
computerized accounting is based on the concept of database. It is basic software
which allows access to the data contained in the data base. It is a system to manage
collection of data insuring at the same time that it remains reliable and confidential.
Following are the components of Computerized accounting software:
1. Preparation of accounting documents
Computer helps in preparing accounting documents like Cash Memo, Bills and invoices
etc., and preparing accounting vouchers.
2. Recording of transactions
Every day business transactions are recorded with the help of computer software.
Logical scheme is implied for codification of account and transaction. Every account and
transaction is assigned a unique code. The grouping of accounts is done from the first
stage. This process simplifies the work of recording the transactions.
3. Preparation of Trial Balance and Financial Statements
After recording of transaction, the data is transferred into Ledger account automatically
by the computer. Trial Balance is prepared by the computer to check accuracy of the
records. With the help of trial balance the computer can be programmed to prepare
Trading, Profit and Loss account and Balance Sheet.

COMPUTERIZED ACCOUNTING
Transaction processing system (TPS) is the first stage of computerized accounting
system. The purpose of any TPS is to record, process, validate and store transactions
that occur in various functional areas of a business for subsequent retrieval and usage.
TPS involves following steps in processing a transaction: Data Entry, Data Validation,
Processing and It is one of the transaction processing systems which is concerned with
financial transactions only. When a system contains only human resources it is called
manual system; when it uses only computer resources, it is called computerized system
and when it uses both human and computer resources, it is called computer-based
system.
These steps can be explained with an example making use of Automatic Teller Machine
(ATM) facility by a Bank-Customer.
1. Data Entry: Processing presumes data entry. A bank customer operates an ATM
facility to make a withdrawal. The actions taken by the customer constitute data which is
processed after validation by the computerized personal banking system.
2. Data Validation: It ensures the accuracy and reliability of input data by comparing
the same with some predefined standards or known data.
This validation is made by the ‘Error Detection’ and ‘Error Correction’ procedures. The
control mechanism, wherein actual input data is compared with predetermined norm is
meant to detect errors while error correction procedures make suggestions for entering
correct data input.

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The Personal Identification Number (PIN) of the customer is validated with the known
data. If it is incorrect, a suggestion is made to indicate the PIN is invalid. Once the PIN
is validated, the amount of withdrawal being made is also checked to ensure that it does
not exceed a prespecified limit of withdrawal.
3. Processing and Revalidation: The processing of data occurs almost
instantaneously in case of Online Transaction Processing (OLTP) provided a valid data
has been fed to the system. This is called check input validity. Revalidation occurs to
ensure that the transaction in terms of delivery of money by ATM has been duly
completed. This is called check output validity.
4. Storage: Processed actions, as described above, result into financial transaction
data i.e. withdrawal of money by a particular customer, are stored in transaction
database of computerized personal banking system.
This makes it absolutely clear that only valid transactions are stored in the database.
5. Information: The stored data is processed making use of the Query facility to
produce desired information.
6. Reporting: Reports can be prepared on the basis of the required information content
according to the decision usefulness of the report accounting.

3 NEED AND REQUIREMENTS OF COMPUTERSIEDACCOUNTING

The need for computerized accounting arises from advantages of speed, accuracy and
lower cost of handling the business transactions.
Numerous Transactions
The computerized accounting system is capable of handling large number of
transactions with speed and accuracy.
Instant Reporting
The computerized accounting system is capable of offering quick and quality reporting
because of its speed and accuracy.
Reduction in paper work
A manual accounting system requires large physical storage space to keep accounting
records/books and vouchers/ documents. The requirement of stationery and books of
accounts along with vouchers and documents is directly dependent on the volume of
transactions beyond a certain point. There is a dire need to reduce the paper work and
dispense with large volumes of books of accounts. This can be achieved by introducing
computerized accounting system.
Flexible reporting
The reporting is flexible in computerized accounting system as compared to manual
accounting system. The reports of a manual accounting system reveal balances of
accounts on periodic basis while computerized accounting system is capable of
generating reports of any balance as when required and for any duration which is within
the accounting period.

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Accounting Queries
There are accounting queries which are based on some external parameters. For
example, a query to identify customers who have not made the payments within the
permissible credit period can be easily answered by using the structured query
language (SQL) support of database technology in the computerized accounting
system. But such an exercise in a manual accounting system is quite difficult and
expensive in terms of manpower used. It will still be worse in case the credit period is
changed.
On-line facility
Computerized accounting system offers online facility to store and process transaction
data so as to retrieve information to generate and view financial reports.
Scalability
Computerized accounting system is fully equipped with handling the growing
transactions of a fast growing business enterprise. The requirement of additional
manpower in Accounts department is restricted to only the data operators for storing
additional vouchers. There is absolutely no additional cost of processing additional
transaction data.
Accuracy
The information content of reports generated by the computerized accounting system is
accurate and therefore quite reliable for decision making.
In a manual accounting system the reports and information are likely to be distorted,
inaccurate and therefore cannot be relied upon. It is so because it is being processed by
many people, especially when the number of transactions to be processed to produce
such information and report is quite large.
Security
Under manual accounting system it is very difficult to secure such information because
it is open to inspection by any eyes dealing with the books of accounts. However, in
computerized accounting system only the authorized users are permitted to have
access to accounting data. Security provided by the computerized accounting system is
far superior compared to any security offered by the manual accounting system.

BASIC REQUIREMENTS OF THE COMPUTERISED ACCOUNTING SYSTEM

The basic requirements of any computerized accounting system are the followings:
Accounting framework
It is the application environment of the computerized accounting system. A healthy
accounting framework in terms of accounting principles, coding and grouping structure
is a pre-condition for any computerized accounting system.
Operating procedure

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A well-conceived and designed operating procedure blended with Suitable operating
environment of the enterprise is necessary to work with the computerized accounting
system.
The computerized accounting is one of the database-oriented applications wherein the
transaction data is stored in well- organized database. The user operates on such
database using the required interface and also takes the required reports by suitable
transformations of stored data into information. Therefore, the fundamentals of
computerized accounting include all the basic requirements of any database-oriented
application in computers.
On the basis of the discussions, these are the following differences between manual
accounting and computerized accounting

DIFFERENCE BETWEEN MANUAL ACCOUNTING AND COMPUTERISED

ACCOUNTING
1. Recording of financial Data content of these transactions is through books is stored in
well-designed data base. of original entry.
2. Classification Transactions recorded in the No such data duplications is made. Books
of original entry are In order to produce ledger accounts further classified by posting the
stored transaction data is them into ledger accounts. Processed to appear as classified
This results in transaction so that same is presented in the data duplicity form of report.
3. Summarizing Transactions are summarized the generation of ledger accounts to
produce trial balance by is not necessary condition for ascertaining the balances of trial
balance various accounts.
4. Adjusting entries are made There is nothing like making entries to adhere to the
principle of adjusting entries for errors and matching rectifications.
5. Financial the preparation of financial the preparation of financial statements assumes
the statements is independent of availability of trial balance. producing the trial balance.
WHAT YOU HAVE LEARNT
Computer is an electronic device that can perform a variety of operations in accordance
with a set of instructions called programme. It is a fast data processing electronic
machine. It can provide solutions to all complicated situations.
Characteristics of computer
Speed Storage Accuracy Diligence Versatility Communication Processing
Power
Components of Computer
Input Unit Central Processing Unit Output unit
Control unit Memory Arithmetic unit and logic unit
Limitations of a Computer
Cost of Cost of Self-Decision Maintenance Dangers
Installation Training Making for Health
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Computerized Accounting
Transaction Processing System (TPS) is the first stage of computerized accounting
system.
Need for computerized accounting
Numerous Instant Reduction Flexible Online Accuracy Security transactions reporting in
paper reporting facility work
Difference between manual accounting and computerized accounting
Recording Classification Summarizing Adjusting Financial entries statement

QUESTIONS
1. State the meaning and characteristics of Computer.
2. Explain the components of computer.
3. Explain the limitations of a Computer.
4. Explain the role of Computers in Accounting.
5. Differentiate between Manual accounting and Computerized accounting system.
6. Enumerate the basic requirements of any computerized accounting system.

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 CHAPTER TWO

MICROSOFT EXCEL

COURSE OBJECTIVE

At the end of the course, participants are expected to know how to use
Microsoft Excel to:

Enter text and numbers in a spreadsheet

Enter Excel formulas
Format data
Create Excel functions
Fill cells automatically
Print results
Create Charts, and
Enter advanced Excel formulas

The Microsoft Excel Window

This Section will introduce you to the Excel window. To begin this Section, start
Microsoft Excel 2007 as follows:

1. Click on Microsoft Start Button

2. Point the mouse on All Programs
3. Click on Microsoft Office
4. Click on Microsoft Excel 2007

The Microsoft Excel window appears and your screen looks similar to the one
shown here.

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1.2 The Microsoft Office Button

In the upper-left corner of the Excel 2007 window is the Microsoft Office
button. When you click the button, a menu appears. You can use the menu to
create a new file, open an existing file, save a file, print and perform many
other tasks.

1.3 The Quick Access Toolbar

Next to the Microsoft Office button is the Quick Access toolbar. The Quick
Access toolbar gives you quick access to commands you frequently use.
1.4 The Title Bar

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 Next to the Quick Access toolbar is the Title bar. On the Title bar, Microsoft
Excel displays the name of the workbook you are currently using. At the top of
the Excel window, you should see "Book 1 - Microsoft Excel" or a similar
name.
1.5 The Ribbon
In Microsoft Excel 2010, you use the Ribbon to issue commands. The Ribbon is
located near the top of the Excel window, below the Quick Access toolbar.

1.6 Worksheets

Microsoft Excel consists of worksheets. Each worksheet contains columns and

rows. The columns are lettered A to Z and then continuing with AA, AB, AC and
so on; the rows are numbered 1 to 1,048,576.
The combination of a column coordinate and a row coordinate make up a cell
address. For example, the cell located in the upper-left corner of the
worksheet is cell A1, meaning column A, row 1. Cell E10 is located under
column E on row 10. You enter your data into the cells on the worksheet.

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1.7 The Formula Bar

If the Formula bar is turned on, the cell address of the cell you are in displays
in the Name box which is located on the left side of the Formula bar. Cell
entries display on the right side of the Formula bar.

1.8 The Status Bar

The Status bar appears at the very bottom of the Excel window and provides
such information as the sum, average, minimum, and maximum value of
selected numbers.

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FUNCTION
A function is a pre-defined formula. It must start with an equal to sign (=), followed with
the name of the function and lastly the argument. For example:
=Name (argument)
This order in which a function is written is called the syntax. Examples of some
commonly used functions include; Statistical functions, Logical functions, Data
functions, lookup functions.

STATISTICAL FUNCTIONS
a) Sum Function:
The Sum functions add values in a range of cells.
Syntax:

=Sum (argument) e.g. =sum (b2:b6)

b) Average Function:
This function looks for the average (arithmetic mean) for a range of cells.
Syntax:
=average (argument) e.g =average (a2:a6)
c) Maximum Value
This function looks for the maximum (highest) value in a range of cells.
Syntax:
=max (argument) e.g =max (b2:b8)
d) Minimum Value
This function looks for the minimum (lowest) value in a range of cells.
Syntax:
=min (argument) e.g =min (b2 :b10)
e) Rank or Position
This function looks for the position or rank of a number in a range of numbers
Syntax:
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 =rank (number, reference, order)
Where:
− Number: is the first number whose rank you want to find.
− Reference: is the range of numbers you want to rank. It must be written with a
dollar sign ($) in front of the column number and row letter e.g $a$2:$a$6
− Order: Are a number 0 or 1 and it specifying how to rank number. To sort in
descending order, order will be 0 while to sort in ascending order, order will be 1.
For example: Rank the following numbers in order of merit; 15, 5, 18, 8 12.
Solution
=rank(a1,$a$1:$a$5,0)

f) Concatenate
This function joint severally text strings into one text string.
Syntax:
=concatenate (text1, text2)
g) Countif Function
It counts the total number of occurrence of a particular item within a range
depending on a given condition or criteria.
Syntax:
=Countif (range reference “criteria”)
Where:
− Range reference: is the range of cell within which you want to evaluate a
particular item
− Criteria: is the condition that specify the particular item to be evaluated it must
be written in double quotation.

For example:
1) Given that A 1:A4 contain Apple, Banana, Orange and Apple respectively. Count
the number of time Apple appears.
2) Given that A1:A4 contain 32, 54, 63 and 85 respectively. How many of those
numbers are greater that 55.

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 Solution

h) Sum if Function
It looks for the total of a particular item in a range of items.
Syntax:
=sumif (range reference, “criteria” sum range)
Where:
− Range reference: is the range of cell within which you want to evaluate a
particular item.
− Criteria: is the condition that specifies the particular item to be evaluated. It must
be written in double quotation.
− Sum range: is the range of cells to be sum. Sum range must be numerical.

For Example: Used the information below and look for the total cost price for maggi.

PRACTICAL CHALLENGE

1) Use the table below and do the following calculations

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Names Biology Chemistry Maths Physics
Mac 10 11 10 12
Peter 9 8 7 9
Usman 12 13 14 12
Persy 5 6 7 5
Brings 17 18 15 16
Bih 10 11 15 14

Calculations
a) Look for the total mark for each student and for each subject.
b) Look for the average for each student.
c) Look for the class average.
d) Look for the maximum mark for each student and each subject.
e) Look for the minimum mark for each student and each subject.
f) Rank the student according to their averages.
g) Concatenate by bringing together names of students and their position.
h) Save you work as practical 1 in my document.
2) Use the table below and do the following calculations on Trading Account

Products Qty Unit cost price Unit selling price

Rice 5 1000 1200
Yams 8 1500 2000
Beans 3 1800 2000
Rice 4 800 1000
Yams 5 1600 2000
Beans 2 1800 2000
Yams 6 1600 2000
Beans 7 2000 2500

Questions

a) Calculate the total cost price of each product and for all the products.
b) Calculate the total selling’s price for each product and for all the products
c) Calculate the profit for each product and for all the products.
d) How many times Rice appears.
e) Calculate the profit for yams.
f) Save your work as practical 2 in my document.
3) Use the table below and do the following calculations
Jan Feb Mar Apr May Total
Sales 75000 60000 55000 60000 45000
Services 33000 38000 42000 30000 31000
Total
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EXPENSES
Wages 40000 40000 40000 40000 40000
Light 10000 500 1400 450 750
Water 600 450 400 700 800
Total
Gross
income
Tax 4500 4500 4500 4500 4500
Net income

Questions
a) Look for the total revenue for each month and the total revenue realized from
sales and services.
b) Look for the total revenue realized within the listed period.
c) Look for the total expenses for each month and the total expenses realized from
water, light and wages.
d) Look for the total expenses realized within the listed period
e) Look for the gross income for each month by subtracting the total expenses for
each month from total revenue for that same month.
f) Look for the monthly net income by subtracting monthly tax from monthly gross
income for same month.
g) Look for the gross income within the listed period.
h) Save your as practical 3 in my document.

Rename sheet
To rename a sheet,
▪ Select the sheet by clicking on it.
▪ Click the format button on the cells group on the home tab.
▪ Cluck rename sheet under organize sheets
▪ Type a new name for your work sheet and press the enter key.
Or simply right click on the sheet and choose rename, type a new name and
press enter.
Move or Copy sheet
It’s easy to move or copy a whole worksheet (or sheet) to another location in a
workbook. However, be aware that calculations or charts that are based on worksheet
data might become inaccurate if you move the worksheet. Folly steps to mover or copy
a work sheet;
▪ On the Home tab, in the Cells group, click Format, and then under Organize
Sheets, click Move or Cops sheet.
▪ You can also right-click a selected sheet tab, and then click Move or Copy.
▪ In the Move or Copy dialog box, in the Before sheet list, do one of the following:

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▪ Click the sheet before which you want to insert the moved or copied sheets.
▪ Click more to end to insert the moved or copied sheets after the last sheet in the
workbook and before the Insert Worksheet tab.
▪ To copy the instead of moving them. In the Move or Copy dialog box, select the
Create a copy sheet box.
NOTE When you create a copy of the worksheet, the worksheet is duplicated in
the workbook and the sheet indicates that it is a copy-for example, the first copy
that you make of Sheet is named Sheet1(2)
▪ Click on ok after the changes and swe to result.

Tab colour

You can change the colour of a sheet by;

▪ Select the sheet by clicking on it.
▪ Click the format button on the cells group on the home tab.
▪ Move to tab colour under organize sheets and choose a colour of your choice.
▪ Or you can right click on the sheet, move to tab colour and choose a colour of
your choice.

Inset a new worksheet

By default, Microsoft Excel provides three worksheets in a workbook, but you can insert
additional worksheets (and other types of sheets, such as a chart sheet, macro sheet,
or dialog sheet) or delete tem as need.
You can also change the number of worksheets that appears by default in a new
workbook. To insert a new worksheet, do one of the following:
▪ To quickly insert a new worksheet at the end of the existing worksheets, click the
insert Worksheet tab at the bottom of the screen.
▪ To insert a new worksheet in front of an existing worksheet, select that worksheet
and then, on the Home tab the Cells group, click Insert, and then click Insert
Sheet.
▪ You can also right-click the tab of an existing worksheet, and then click Insert. On
the General tab, click Worksheet, and then click OK.

Insert multiple worksheets at the same time

➢ Hold down SHIFT and then select the same number of existing sheet tabs of the
worksheets that you want to insert in the open workbook.
For example: if you want to add three new worksheets. Select three sheet tabs
of existing worksheets.
➢ On the Home tab, in the Cells group click Insert and then click Insert Sheet.

Delete one or more worksheets

❖ Select the worksheet or worksheets that you want to delete.
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❖ On the Home tab, in the Cells group, click the arrow next to Delete, and then
click Delete Sheet.
❖ You can also right-click the sheet tab of a worksheet or a sheet tab of any
selected worksheets that you want to delete, and then click Delete

Insert or delete cells, rows, and columns

You can insert blank cells above or to the left of the active cell on a worksheet. When
you insert blank cells, Excel as other cells in the same column down or cells in the same
row to the right to accommodate the new cells similarly can insert rows above a
selected row and columns to the left of a selected column. You can also delete cell,
rows and columns.
NOTE: Microsoft Excel 2007 has more rows and columns than ever before, with the
following new limits, 16,384 (A to XFS) columns wide by 1,048,576 rows tall

Insert blank cells on a worksheet

➢ Select the cell or the range of cells where you want to insert the new blank cells.
Select the same number of cells as you want to insert. For example, to insert five
black cells, you have to select five cells.
➢ On the Home tab, in the Cells group, click the arrow next to Insert, and then click
Insert Cells.
Note: // you can also right-click the selected cells and the click Insert.
➢ In the Insert dialog box, click the direction in which you want to shift the
surrounding cells.

Insert rows on a worksheet

Do one of the following:
❖ To insert a single row, select either the whole row or a cell in the row above
which you want to insert the needed row. For example, to insert a new row above
row 5, click a cell in row 5.
❖ To insert multiple rows, select the rows above which you want to insert rows.
Select the same number of rows as you want to insert. For example, to insert
three new rows, you select three rows.
❖ To insert nonadjacent rows, hold down CTRL while you select three rows.
❖ On the Home tab, in the Cells group, click the arrow next to Insert, and then click
Insert Sheet Rows.
❖ Or you can also right-click the selected rows and then click Insert.

Insert columns on a worksheet

Do one of the following:

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• To insert a single column, select the column or a cell in the column immediately
to the right of where you want to insert the new column. For example, to insert a
new column to the left of column B, click a cell in column
• To insert multiple columns, select the columns immediately to the right of where
you want to insert column. Select the same number of columns as you want to
insert. For example, to insert three new columns, you select three columns.
• To insert nonadjacent columns, hold down CTRL while you select nonadjacent
columns.
• On the Home tab, in the Cells group, click the arrow next to Insert, and then click
Insert Sheet Columns
• Or you can also right-click the selected cells and then click Insert.
Delete cells, rows, or columns.
✓ Select the cells, rows or columns that you want to delete.
✓ On the Home tab, in the Cells group, do one of the following:
✓ To delete selected cells, click the arrow next to Delete, and then click Delete
Cells.
✓ To delete selected rows, click the arrow next to Delete, and then click Delete
Sheet Rows.
✓ To delete selected columns, click the arrow next to Delete, and then click Delete
Columns.

NOTE: // you can right-click a selection of cells, click Delete, and then click the option
that you want. You can also right-click a selection of rows or columns and then click
Delete.
If you are deleting a cell or a range of cells, in the Delete dialog box, click Shift cells left,
Shift cells up, Entire row or Entire column.
If you are deleting rows or columns, other rows or columns automatically shift up or to
the left.

Naming a group of cells (Range)

A range can be defined as any rectangular group of adjacent cells or simply a group of
cells including a single column of cells, a single row of cells, both or even a single cell.
You can name it to make it easier to select and refer to. Therefore, a range name is the
name you give to a cell or range of cells and can be used in formulas. Use the following
steps to name a range;
• Select the group of cells.
• On the formulas tab in the defined names group, click define name.
• Inside the new name dialog box, type the name of the range beside name and
click on OK.

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LOGICAL FUNCTION
These functions are good decision making functions. You can use a logical function to
see whether a condition is true or false or to check for multiple conditions. Example of
logical functions include; And, Or, If etc.

1. AND FUNCTION
The function returns true if all its arguments (conditions) are true or false if one or
more arguments is false
Syntax:
=And (logical 1, logical 2…….)
Where logical 1 and logical 2 are conditions you want to evaluate which can
either be true or false.
e.g =and (2+2=4, 2+3=5) = True

2. OR FUNCTION
The or function returns true if any of its arguments (conditions) is true and returns
false if all its arguments (conditions) are false.
Syntax:
=Or (logical 1, logical 2…...)
Where:
Logical 1 and logical 2 are conditions you want to evaluate which can either be
true or false. E.g =or (5-3=6, 6+4=10) = True

3. FUNCTION
The function is used to conduct a conditional test expression on values and
formulas. It returns on value if a condition you specify evaluates to true and
another if it evaluates to false.
Syntax:
=if (logical test, “value if true”, “value if false”)
Where:
Logical test: is any expression or condition which can be evaluated to true or false e.g
A>2= 10 is a logical expression. This value is either true or false. It is made up of two
expressions and a comparison operator. The expressions can be a cell reference, a
function, a number or a formula. The comparison operators include >, <,>=, <=, = <>.
Value if true: is the value that is returned if the logical test is true.
Value if false: is the value that is returned if the logical test is false.
When working with the function, you will be using the logical operators like; >, <, >=, <=,
=, <>.

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For example: if the value in cell k3 is greater than or equal to 10, the logical result
should be Good, but if it is 10, the answer should be Poor. This statement is written
logically as; =if (k3>=10, “Good”, “Poor”)

COMPLEX IF FUNCTION AND GRADING

This type of function deals with more than two condition. Grading is given remark about
somebody depending level of his/her performance, we can use letter grading as well as
word grading. A particular grade has a minimum or maximum level depending on the
operation used. The minimum point of a grade marks the maximum point of proceeding
grade. E.g applies grading using the information below.
Total= 100
>=75=A, >=60=B, >=50=C, >=35=D, >=20=E, <20=U
Syntax:
=if (k5>=75, “A”, if (k5>=60, “B”, if (k5>=50, “C”, if (k5>=35, “D”, if (k5>=20 “E”, if
(k5<20, “U”)

ARRAY FORMULA
An array formula also known as Nested function is a function within a function. These
functions usually require range reference are absolute i.e. you must add a dollar sign ($)
in front of the column letter and row number of the function will give you the name with
either the highest or the lowest score (value).
Syntax:
=if (k3=max ($k$3:$k$8), $a$3:$a$8, “ ”) and =if (k3=min ($k$3:$k$8), $a$3:$a$8, “ ”).

PRACTICAL
Use the table below and do the following calculations
First name English French Maths History Sex
Mercy 14 10 12 11 F
Ivo 9 6 10 8 M
Persy 7 8 9 6 M
Brings 14 15 14 18 F
Mac 10 11 10 12 M
Lum 6 7 4 6 F
Ibrahim 12 13 10 11 M
Yakuba 18 15 17 18 M

Questions
1. Calculate the Total Mark and Average per student
2. Calculate the class average.
3. Look for the student position.
4. Calculate the Total Mark for boys(M) and the Total Marks of girls(F)
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5. Use the Countif function and count the number of student with Average is greater
than 10
6. Give Remark as Excellent if a student Average is greater than or equal to 10 and
poor if a students Average is less than 10.
7. Insert another column between First Name and English. Name it last name and
fill in the following name in order Fru, Nde, Tima, Chi, Che, Musa, Njah and
Kinga.
8. Insert another column called Names between Last Name and English. The
records will be the combination first name and last Name with Last Name
appearing first.
9. In cell A11, type highest score and look for the Highest Mark for each subject.
10. In cell A12, type lowest score and look for the lowest mark for each subject.
PRACTICAL
Use the table below and do the following calculations
Names Biology Chemistry Maths Physics
Zita S10 11 15 7
Bala 17 18 15 16
Merrow 5 6 7 9
John 12 15 10 15
Marie 9 8 10 7
Bih 14 17 15 13

Questions
1. Look for the total mark for each student.
2. Look for the total mark for subject.
3. Look for the average for each student.
4. Look for the class average.
5. Look for the position of each student.
6. Use the if function to give remark for each student e.g. if a student has an
average greater than or equal to 10, the student should be promoted but if its is
less than 10, the student should repeat.
7. Change the colour of the names to blue and oriented them to 15 0.
8. Look for the name of the student with the highest average.

DATE FUNCTION

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The Date function will help us to work with particular date as well as current dat. Date
function also permit us to look for the different between two dates. When working with
the date function, the following short cuts can be used.
=now () = give you current date and time.
=today () = give you current date.
To look for the different between two dates, the “Dated if function” is used.
Syntax:
=Dated if (old date, recent date, “interval”)
Where:
Old date: refers to the formal date of an event.
Recent date: refers to the present date of the event.
Interval: refers to the duration or period represented as:
“Y” for years
“M” for months
“D” for days
PRACTICAL
1) Calculate the age in years, month and days lived on earth by the following
Names Date of birth Date of today years Months Days
Paul 6/11/82 =today ()
Alice 7/13/93 =today ()
Peter 9/18/70 =today ()
Quinta 4/6/48 =today ()
Mercy 1/45/78 =today ()

2) Use the table below and answer the following questions.

Names Date of birth Employment date Today’s date
Anderson 3/5/54 2/11/91 =today ()
Ngwa 2/6/85 12/2/06 =today ()
Ambe 2/2/69 2/2/88 =today ()
Peter 11/11/60 11/11/60 =today ()
Mercy 5/9/78 5/9/78 =today ()
Brings 7/4/52 7/8/99 =today ()

QUESTIONS
1. Calculate the age of the employee.
2. Calculate the length of service for each of the employee.
3. Give a remark for each of the employee e.g. if an employee have worked for
more than 10 years, it should be retire but if it is less than 10 years, it should be
not retire.

FREEZING PANE

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Freezing pane is a command that makes a given section on the worksheet stagnant
(not moving). This is used went a bulky data base needs a particular section for
reference and cannot be seen on the screen at the same time. To apply it, do the
following; select a column or a row or s section that you wish to make it stagnant, then
click on view tab and choose freeze pan under window group. Choose one of the
options and see your result.

DATA VALIDATION
It is a restriction which helps to avoid unspecified data within a given range. To apply it,
do the following; select the range that you want to restrict the entry of certain data. Click
on data tab choose data validation under data tools group. In the data validation dialog
box that appears, choose one of the following options, whole number, text length etc
depending on what you need. Type the limit in the next cell of the dialog box, then you
click on OK to return to your data list.
To remove validation, reselect the range, click on data, move to data validation and click
on clear all.

SORTING DATA
It helps in the arrangement of a given records which can either be in Ascending or
descending order called the sort order.
To sort:
− Select the entire database.
− Click on data and choose sort found inside sort and filter group.
− In the sot dialog box, click the drop down arrow beside the sort by box to release
all the columns heading.
− Select the column heading which you want the records to be sorted,
− Click on the sort order e.g. Ascending (smallest to largest) or Descending
(largest to smallest).
− Click on OK.

SUBTOTAL
Subtotal is a good tool for summarizing data in a data base on any specified group(s).
i.e. it looks for the total per groups of items found in a data base list. The data in the
data base must be sorted by the group to be subtotaled. The field you sort on prior to
choosing the subtotal is called the control field. This works in relations to many functions
e.g. sum per group, count per group etc. to subtotal records, do the following;
➢ Select all the data and sort depending on the column heading that you want the
records to be group by.
➢ Click on data and choose subtotal found inside outline group.

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➢ In the box below “at each change in”, click the drop down arrow and select the
column heading which ……… sorted before
➢ In the “used function” box, select a particular function e.g Sum.
➢ Under add subtotal to, click to check the numeric headings on which the function
can be apply.
➢ Click to check the boxes beside replace current subtotals, page break between
groups. Summary below data and lastly click on OK to see your result.
To remove subtotal, reselect the data base again, click on data and choose subtotal
inside outline group. Clicks remove all inside the subtotal dialog box.

PRACTICAL
Below are sale records from a shop where sales are done by four sales persons on
different days.
Date Sales man Sales Start date Stop date
1/1/1999 Franca 5000 3/4/1954 2/11/1991
1/1/1999 Mercy 500 6/21/1974 12/2/1993
1/1/1999 Emman 6000 11/11/1974 2/2/1993
1/1/1999 Miltine 3000 2/2/1989 1/2/1992
1/1/1999 Mercy 2300 6/2/1984 12/2/1993
1/1/1999 Miltine 5000 2/2/1989 1/2/1992
1/1/1999 Franca 3800 3/4/1954 2/11/1991
1/1/1999 Emman 6000 11/11/1974 2/2/1993
1/1/1999 Mercy 5400 6/2/1984 12/2/1993
1/1/1999 Franca 7000 3/4/1954 2/11/1991
1/1/1999 Emman 10000 11/11/1974 2/2/1993
1/1/1999 Mercy 12000 6/21/1984 12/2/1993

Questions
1. Calculate the length of service for each sales person.
2. Calculate the subtotals of sales per salesman throughout the trading season.

CHART
It is a graphical presentation of data on a work sheet. Charts can convey much more
than numbers alone can because charts present data in a visual way that makes it
easier to see the meaning behind the numbers. And with the new charting capabilities,
it’s easier than ever to turn raw data into meaningful information.

Charts start with data; you just select data in your worksheet, click on insert tab and
choose a chart type that best suits your purpose, and click. E.g. column chart, line chart,
bar chart and pie chart etc. If you want to try a different chart type, just click again and
select a new chart type from a huge range of possibilities. Then work with the new Chart

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Tools to customize the design, layout, and formatting of your chart. You can see how
various options would look just by pointing at them in the dialog box- you don’t have to
spend time applying different selections to find the look you want. And when your chart
is exactly the way you want it, you can save it as a template to use again, in Excel or in
other 2007 Office system programs such as Word 2007.

PRACTICAL 4
Mr. Newton is doing a report on Native American tribes. During the research process,
he calculated the following.
Tribe Population
Apache 50051
Cheroke 221056
Chippewa 103828
Choetaw 82299
Navajo 201294
Pueblo 52939
Sioux 103939

Question
1. Create a worksheet of this data. Enter a formula to calculate the total.
2. Create a pie chart using the information on the table.

DATA CONSOLIDATION
The consolidation command helps us to create a dynamic Link between worksheets.
To create a link between worksheets, make sure the worksheets have the same
information as column and row headings are concerned.
To create a link, follow these steps.
− Rename the various worksheets if wish.
− Group the worksheets by selecting the first sheet. Hold down the shift key and
click on the other. (Excel display group beside the worksheet).
− Enter the column and row heading that are to appear on all the worksheets.
− Right click on any of the worksheet and choose ungroup from the pop up menu.
− Enter the desire records on all the worksheets.
− In the consolidate sheet, click on data and choose consolidate inside data tools,
− In the consolidate dialog box, click on the small red arrow on the reference cell
box.
− Click on the first sheet, select the data on it and press the enter key.
− Inside the dialog box, click on add.

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− Select the next worksheet and follow the above two steps and add it again until
all the work sheets needed has been added.
− In the use labels in, click to check top row, left column and create links to source
data.
− Click on OK and see your work sum up in the consolidated sheet.
N: B. consolidation is use to add different records of different business areas with
the same services together to have a total.

Exercise
Consolidate the three work sheets below.
Sheet 1: North West
Products Oct 98 Nov 98 Dec 98
Beans 240 300 250
Rice 140 240 300
Maize 260 160 180
Garri 350 240 250
Cocoyams 150 200 100

Sheet 2: Littoral
Products Oct 98 Nov 98 Dec 98
Beans 200 300 400
Rice 270 320 450
Maize 320 450 500
Garri 180 290 390
Cocoyams 100 200 100

Sheet 3: South West

Products Oct 98 Nov 98 Dec 98
Beans 150 250 350
Rice 400 200 300
Maize 150 250 350
Garri 150 350 400
Cocoyams 500 200 100

LOOKUP FUNCTION
It is used to search for values in a table. Lookup searches for a value and returns a
related value from two- column table. Multiple column tables can be created using the
Vlookup and Hlookup function.
Lookup uses a 2 column table. It searches for a value down the first column and
returns a value from the same row in the 2nd column.
Syntax

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=lookup (lookup value, table array)
Where:
− Lookup value is the value to search for.
− Table array is the entire table range
e.g.
A B Example:
1 1 5% =lookup (5,A1:B5)= 25%
2 2 10% =lookup (2,A1:B5)= 10%
3 3 15% Note: for the lookup, the first column must be sorted in
4 4 20% ascending order otherwise incorrect results may be obtained.
5 5 25%

VERTICAL LOOKUP (VLOOKUP) FUNCTION

Vlookup uses a multiple column table. It searches for an entry down the first column and
returns an entry from a specified column in the same row. Columns are counted from
left to right with the first column in the table counted number one.
Syntax
=Vlookup (lookup value, table array, column index n 0)
Where:
− Lookup value is the value to search for.
− Table array is the entire table range.
− Column index no is the column number counting from the left.
E.g
A B C D E
1 Diameter (cm) 20 30 55 75
Weight (kg)
2 15 17.50 29.34 41.18 53.02
3 20 22.68 41.77 60.86 79.95
4 25 27.86 54.20 80.54 106.88
5 40 35.00 66.63 100.22 133.81
6 75 46.12 79.s06 119.90 160.74

Example
1. =Vlookup (15,A1:E6,3)= 29.34
2. =Vlookup (40,A1:E6.1)= 40
3. =Vlookup (75,A1:E6.5)= 160:74
NOTE: For Vlookup, the first column must be sorted in ascending order, otherwise
incorrect results may be obtained.

HORIZONTAL LOOKUP (HLOOKUP) FUNCTION

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It works in the same way like Vlookup except that it searches for an entry across the top
row of the table and returns an entry from a specified row in the same column. Rows
are counted from the top down with the first row in the table counted as number one.
Syntax:
=Hlookup (lookup value, table array, row index number)
Where:
 Lookup value is the value to search for.
 Table array is the entire table range.
 Row index number is the Row number counting from top>
E.g. use the table above and do the following
1. =Hlookup (30,A1:E6,3) = 41.77
2. =Hlookup (20,A1:E6,1) = 20
3. Hlookup (75,A1:E6,5) = 133.81

FILTERING A DATA BASE

Filtering is an option or command that permits us to select records base on specification
from a list or data base. They are two types which hare Auto filter and advanced filter.
Auto Filter: it enables you to display records that meet criteria as a subset of a
database. In other words Auto-filter could be use when your criteria for filtering are
simple. To apply it:
 Click anywhere in the database and click on data and choose filter which his
found inside the sort and filter group. Drop down arrows appears beside all the
column heading (tabs).
 Click the drop down arrow of the column heading whose value you want to filter.
 Only record of that selected item will be display. Tick or untick the options that
you need.
 The drop down arrow of the column heading changes its shape indicating that
filtering has been applied on the column.
 You can also take you mouse pointer to text filter or number filters and it will give
you a side option with other commands whish can be use like equals, begins
with, greater than, less than, Etc
In case you want to remove filtering, click on data and choose clear under sort and filter
group.

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Exercise

Sales person Products Quantity Unit cost

Aju Rice 20 500
Angela Beans 25 1200
Anne Marie Yams 300 700
Aju Meat 35 1500
Aju Meat 25 1500
Angela Rice 15 500
Anne Marie Beans 10 1200
Angela Rice 5 500
Anne Marie Beans 8 1200
Anne Marie Yams 6 700
Angela Yams 10 1000

Questions

1. Display Anne Marie records.

2. Display records of Beans and Yams.
3. Display top 5 records base on the total cost.
4. Display records with quantity between 10 and 25.
Advanced Filter
Requires more work than Auth-filter but you can filter data based on more complex or
calculated criteria. You can also copy filtered to another location on the worksheet, to
this, your worksheet will be divided into three parts namely

 List range: Refers to the worksheet location containing the database to be

filtered. You can prepare it by selecting all the information in your data base and
define it by given a name.
 The criteria range: It defines the condition for the computer to select what you
want. Copy the column heading (table) on the list range and paste appropriate
heading (table).
 Output (copy to): It is an area whereby records that meet the criteria condition
should be displayed.
PROCEDURE TO APPLY ADVANCE FILTER
 Click on any cell in your data base.
 Click on data and choose Advanced under sort and filter group.
 Click to check copy to new location in the advanced filter dialog box.
 Click the red arrow beside list range, select the entire data base and pres enter.
 Click the red arrow beside criteria range and select the particular criteria name
that you want to display its records and press enter.

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 Click the red arrow beside copy to box, select an empty area where the result will
appear and press the enter key.
 Click to check unique records only.
 Click ok to see your record that has been filter.
Exercise
Staff no Sur name Given name Department Salary
1001 Fon Buka Purchasing 16000
1002 Sama Ambe Sales 18000
1003 Olu Adatu Distribution 25000
1004 Foso Tantoh Sales 10000
1005 Agbo Awa Purchasing 40000
1006 Gana Tata Purchasing 14000
1007 Onuba Malta Accounts 50000
1008 Sonata Tutu Purchasing 25000
1009 Doh Beri Sales 18000
1010 Ngozi Ashu Management 35000
1011 Geh Kita Management 33000
1012 Arrey Okeke Purchasing 15000

1013 Pasma Afia Management 29000

1014 Uche Amutah Distribution 20000
1015 Ngum Tebit Sales 30000
1016 Kume Onoh accounts 45000

Questions
1. Extract records to show all the employees earning more than 2000.
2. Extract records of all employees with sur name starting with letter ’N’.
3. Extract records of those earned between 15000 and 20000.
4. Extract records for those in the purchasing department who earned above 20000.
FINANCIAL FUNCTIONS

Financial functions are those used by accountant and financial analysis in accounting
and financial management. Financial functions are powerful tools in making business or
personal financial decisions. The functions allow you to perform all kinds of financial
calculations including the value of investments, the cost of financing a loan, the discount
value of future payment or cash flow and the equivalent, rate of return of series of
payment. Some examples of financial functions include:

1. Present Value(PV)

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It returns present value of an investment base on constant payment and constant
interest rate. It is the total amount (principal) of money that a series of future payment is
worth right now.
For example, when you borrow money, the loan amount is the present value to leader
syntax.
=py (rate, Nper, Pmt, FV, Type)

Where is the interest rate per period? For example, if you obtain an automobile loan at a
10% annual interest rate and make monthly payments. Your interest rate per month is
10%/12%, or 0.83%. You will enter it into the formula as:

- NPER: It is the total number of payment period in an annuity. For example, if you
get a four year car loan and make monthly payments, your loan has been 12or
48 periods. You will enter 48 into the formula for NPRE.

- PMT: (PAYMENT): it is also called annuity it is the payment make each period
(month) and cannot change over the life of the annuity. Typically, pmt include
principal interest but no other fees or taxes. For example the monthly payments
on a 10000FRS, four year car loan, at 12%are 26.33. You will enter 263.3 into
the formula as the PMT.

FV: is the future value or a cash balance you want to attend after the last payment is
made. If FV is omitted, it is assumed to be Zero (0) if you want to save 50000 to pay for
special project in 18years the 50000 is the future value. You could then make a
conservative guesses at an interest rate and determine how much you must save each
month.

Type: it is number 0 or 1 and indicates when payments are due.

0 or omitted Payment are due at the end of the period (month)
1 Payment are due at the beginning of the period (month)

Remarks
▪ Make sure that you are consistent about the units you use for specifying RATE
and NPER. They must have the same units e.g. Monthly or yearly. For example if
you make monthly payments on the same loan, use 12%for RATE and 4 for
NPER.
▪ In annuity (PMT) functions, cash inflow caries a positive (+) sign while cash
outflow carries a negative (-) sign For example, a 1000 deposit to the bank
would be represented by the argument-1000 if you are the depositor and by the
argument 1000 if you are the bank.
A B
1 Data Description
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2 500 Money pay out of an insurance annuity at the end of every
month
3 8% Interest rate earned on the money paid out
4 20 Years the money will be paid out
5 =PV(A3/12,12*A4,A2,0)=-59,777,15

2. Future value (FV)

Returns the future value of an investment based on periodic constant payments and a
constant interest rate.
Syntax:
FV (Rate, NPER, PMT, PV, type)
Example:
A B
1 Data Description
2 6% Annual interest rate
3 10 Number of payment
4 -200 Amount of the payment
5 -500 Present value
6 1 Payment is due at the beginning of the
period
7 =nper (A2/12, A3, A4, A5, A6)= 2581.40

3. NUMBER OF PAYMENT PERIOD (NPER)

It returns the number of periods for an investment based on periodic constant payment
and a constant interest rate.
Syntax:
=NPER (Rate, PMT, PV, FV, type)
Example:
A B
1 Data Description
2 12% Annual interest rate
3 -100 Payment made each period(PMT)
4 -1000 Present value (PV)
5 10000 Future value (FV)
6 1 Payment is due at the beginning of the period
7 =nper(A2/12,A3,A4,A5,A6)=60

4. PAYMENT (PMT)
It calculates the payment for a loan based on constant payment and a interest rate
syntax:
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=PMT (RATE, NPER, PV, FV, TYPE)
Example
A B
1 Data DESCRIPTION
2 8% Annual interest rate
3 10 Number of months of payment
4 1000 Amount of loan
5 =PMT(A2/12,A3,A4) =1,057.03

5. RATE
It is the interest rate per period. The interest rate need to be consistent with the NPER
e.g have the same units either monthly or yearly.
Syntax
=Rate (NPER, PMT, PV, FV, type)
Exercise
1. Find out the amount (payment or PMT) someone must pay each month if you
loan that person 50000 at 2% and want to be paid back in 15months.
2. Suppose you want to save some money for a special project occurring in a year
from now. You deposited.10000 into your savings account that earn 6% annual
interest. You planned to deposit 1000 at the beginning of every month for the next
12months. How much money will be in your account at the end of the 12months
period?
3. Calculate the rate of a 10year 10000 loan with monthly payment of 500.

Incorporating many files into worksheet

It opens all excel program windows side on the screen. To do this,
➢ Open all the windows available excel files you wish to incorporate.
➢ You will see only the last file that you recently opened.
➢ Click on view and choose arrange all side window group. The Arrange all dialog
box will open.
➢ Choose one of the following options either horizontal, vertical or cascade and
click on ok to see how you excel open windows will be display.

Printing data on a worksheet

It is a process of producing a hard copy of document from a soft copy. This is done by
the use of a printer which must be connected to a computer. The document to be must
be current or opened. If the document is ready for printing click on the office button,
move to print and choose print preview. These options will help you to see how your
document will look like exactly when printed. If the document needs any adjustment,
click on page layout and under page setup group, click the dialog box launcher arrow to
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Computer Assisted Accounting By: Mr. FUH AKONGNWI
open the page setup dialog ox. This dialog box contains the following options: page,
margins, header/footer and sheet.
a) Portrait or landscape.)Paper size (A). Print quality etc.
b) Margins: we have four margins which are right, left, top, and bottom which can
be adjust be either increasing or reducing their respective values. You can also
enter your page horizontally or vertically by ticking the box beside horizontal or
vertically under the center on page.
c) Headers/footers: click on headers/footers option. Click on custom header or
custom footer: You can insert page number picture date time etc by clicking on
any of those options. Then click on ok button.
d) Sheet: click on sheet and choose options such as print area e.g if you want to
print only a particular area your work sheet which you will need arrow beside
print area and select the area to be printed and press enter. You can also print
with Gridlines by clicking it. You can also decide on the order of your page which
can either be.
- Vertical page numeric (down, then over).
- Horizontal page numeric (over then down).
- After all the changes, print previews the document again and issues the print
command by clicking on the office button and chooses print.

PRACTICAL CHALENGES
PRACTICAL 1

Countries B.R/1000 1980 1970 1980 1970 1980 1970 1980

Kenya 1970 40 40 35
Cameroon 47 33 37 30
Nigeria 37 30 30 35
Congo 28 40 40 45
Gabon 49 43 27 30
Sudan 63 22 52 47
Brazil 71 33 25 20
South 30 60 90 40
Africa
Togo 60 30 15 18
Chad 20 27 25 20

The meaning of the following

BR=Birth Rate
DR=Death Rate
GR=Growth Rate
AP=Actual Population and AP= GR x IP + IP
1000
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Questions
1. Calculate the highest and the lowest B.R in 1970 and 1980.
2. Calculate the highest and the lowest D.R in 1970 and 1980.
3. Look for Growth Rate (GR) for all the countries in 1970 and 1980.
4. Calculate the lowest and the highest G.R in 1970 and 1980.
5. If the population of Cameroon, South Africa, Kenya, and Brazil was 70million
2million, 27million respectively in 1970 and that of Nigeria, Cong, and Togo was
62million, 15million and 20million respectively in 1980. What is the Actual
population of these countries?
6. Save your work s pop on the local disk: c

PRACTICAL 2
Below are the financial records of a certain school done on a spreadsheet?
Table 1: First Term
Name Class Status Fees Amount
Chenu 3c Day 50000 20000
Brown 2c Boarder 100000 40000
Issa 2c Boarder 100000 81000
Berkey 3c Day 50000 25000
Stanley 2c Boarder 100000 80000
Hansel 3c Day 50000 12000
Alberto 2c Boarder 100000 15000
Juan 3c Boarder 100000 45000
Linda 3c Day 50000 45000

Table 2: Second Term

Name Class Status Fees Amount paid
Chenu 3c Day 50000 30000
Brown 2c Boarder 100000 70000
Issa 2c Boarder 100000 91000
Berkey 3c Day 50000 25000
Standley 2c Boarder 100000 40000
Hansel 3c Day 50000 42000
Alberto 2c Boarder 100000 45000
Juan 3c Boarder 100000 25000
Linda 3c Day 50000 25000

Questions
1. Run excel and enter the data in table, Rename the worksheet as EX1.
2. Insert another column for fees owed and calculate the fees owed by each
student.
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3. Calculate the subtotal per class.
4. Enter the data in table 2 above on sheet 2: Rename the worksheet as EX2
5. Insert another column for Fees owed and calculate the Fees owned by each
student.
6. Enter the data in table 2 above on sheet 2: Rename the worksheet as EX2.
7. Consolidate the first and second term financial situations so as to show the total
fees to paid, total or paid and total amount owed by each student at the end of
the two terms. Rename the consolidation she.
8. Save your work inside my document as date.

PRACTICAL 3
Employee Salary No of Tax Allowance Gross Salary
children
Mr. Mbah 70000 2
Mr. Neba 55000 3
Mr. Che 65000 5
Mr. Faiche 100000 0
Mr. Song 47000 1
Mr. Ngong 500000 5
Mr. Tifuh 120000 6
Mr. Nde 63000 5
Miss. Julliet 140000 0
Miss. Ellen 120000 3

Questions
1) Calculate the tax per employee that is 7.5% of salary.
2) Calculate the family allowance given that is 1.5% of salary per child per
employee.
3) Calculate the Gross salary Hint: (salary+ allowance)-tax.
4) If there is a salary discount of 10% for salaries above 70000. Calculate the
discount for employee whose criteria and the total discount for the entire
employee.

PRACTICAL 4
PAY ROLL REGISTER.
S/N Total Over time Gross Tax (12.5%)
pay
Employee Hours Rate hours Rate
1 40 1500 3 2000
2 Egbo 40 1500 2 2000
3 Amadou 40 1500 7 2000

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4 Ndobe 40 1500 5 2000
5 Garba 40 1500 4 2000
6 Newton 40 2000 8 2500
7 Andong 40 1000 4 2000
8 Takam 40 600 10 700
9 Aray 40 2500 2 3000
Total

Question
1. Prepare a worksheet of the pay roll register as shown above.
2. Rearrange the list descending order of Overtime hours and save it in your
computer as play roll.
3. Rename your worksheet as paymaster.
4. Using a suitable formula. Calculate the Gross pay for each employee.
5. Calculate the 12.5% tax deduction of each employee.
6. Make a copy of the payment sheet and rename it as paymaster.
7. Calculate the Net pay for each employee.
8. Add a new column heading called total overtime and calculate how much the
business spends
9. Add a pie –chart to show the net payment of each employee.

PRACTICAL 5
1) You have just been recruited into a company as an account clerk. Your boss
requests you to do of salaries for that month. All the workers of your company
are paid a basic salary according to Appendix A. furthermore; the 15 workers of
your company are categorized according to Appendix.

APPENDIX A: staff categories and the basic salaries

CATEGORY BASIC SALARY CFCA
A1 250000
A2 235000
A3 215000
B1 212000
B2 210000
B3 200000
C1 190000
C2 185000
150000

APPENDIX B: List t of employees with their corresponding categories

Name Category Marital Basic salary Allowance Deduction Net
status salary
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Computer Assisted Accounting By: Mr. FUH AKONGNWI
Ngwa B1 S
Egbe C2 M
Agbor A3 M
Che B2 S
Mewanu B1 S
Afuh C1 M
Lysinge A1 S
Sake B3 S
Dorothy C2 M
Njoh C3 S
Abunaw A2 M
Adamu A1 M
Eyebe B2 S
Mbonde C2 M
Fru A1 S

QUESTIONS
1. Using a spread program of your choice, enter the data in Appendix A.
2. Rename the Appendix A sheet as CATEGORY.
3. Enter the data in Appendix B O on sheet 2.
4. Using the Lookup function and the data in Appendix A, determine the basic
salaries of the 15 employees in Appendix B.
5. Your company pays an allowance of 10000 to married workers and 5000 to
unmarried workers. Use the if function to determine the allowance of the workers.
6. Determine the deduction in Appendix B, a 7% deduction of the basic salary.
7. Determine the net salary of each employee.

PRACTICAL 6
Ease on salary calculation of an enterprise, hourly rate of payment is 1750 FRS. Cahier
receives 80% of this payment with forfeitable bonus of 16000frs monthly, day band
night watches receives 40% of this rate with a monthly bonus of prepare a datable using
the information below.
Name Profession Hourly work
Asobo Cashier 86
Qiunta Cleaner 70
Mercy Driver 92
Paul Night watch 84
Bih Cashier 68
Mac Day watch 88
Eyo Driver 66
Muluh Night watch 95
Hbiba Cleaner 87
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Computer Assisted Accounting By: Mr. FUH AKONGNWI
Isidor Day watch 94

1. Calculate the salary of the month for January.

The hourly work for the February has been increase due to an increase in activities as
presented in the table below.
Percentage increase Hourly work
15% 0-70hours
12% 71-90hours
10% 91-and above

2. Calculate the new hour for the month of February.

3. Calculate the salary of the workers for the month of February.
4. Calculate the total salary of all the workers for the month of February.
PRACTICAL 7
SALARY SITUATION OF CAMCIC WORKERS IN 1990
Name Jan Feb Mar Apr May Total
Yoh 130000
Simanu 78000
Ndongo 168000
Asah 110000
Ayafor 120000
Epoh 230000
Kometa 175000
Beatirce 130000
Minette 150000
Ngu 200000
Chi 175000
Total

Use the table above, answer the following Questions.

1. Look for the salary per work and per month (the pay is constant throughout this
period).
2. How much did CAMCIC spend as salaries for the all the workers form Jan to
June 1990?
3. CAMCIC has proposed an increase of pa id by 25% form Feb to June 1991. Look
for the total salary worked and per month.
4. How much did CAMCCIC spend as salaries for all the workers by 2% monthly
form Feb to June 1991, then
5. If rather the total salary per worker and per month and the CAMCIC will spend as
salary within period.
6. If the institution a tax of 3% on that salary of each worker in 1991 when salaries
was increased by 25% then find out how much was collected as tax.
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Computer Assisted Accounting By: Mr. FUH AKONGNWI
PRACTICAL 8
A) You are hired as a statistician with new life enterprise Bamenda and the following
consignment of goods were received form the various suppliers during the period
that you were hired.
Supplier Items Quantity Unit Amount Discount VAT Net
price payment
Peter Rice 25 50000
Mary Perfume 50 18000
John Soap 40 10000
Joseph Biscuit 20 15000
Willy Chairs 30 250000
Ngalla Wine 35 15000
Ncha Chocolate 20 70000
Chia Meat 30 12000

Discount >=450000
Discount <=420000
VAT

QUESTIONS
1) Calculate the Amount by each supplies.
2) Calculate the Discount and VAT for the supplier.
3) Calculate the Net payable for the supplier.
4) Produce a bar chart using Net payable and names of supplier.

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Computer Assisted Accounting By: Mr. FUH AKONGNWI