Sample from the textbook
Course: Certificate III Business Administration
Unit: Produce spreadsheets
** Please note: The following has been reproduced with the permission of the publisher (Software Publications).
TAFE NSW – Western Sydney Institute Created: 7/05/2013 Version: 1.0
Sample from the textbook.docx Modified: 00/00/0000
Page 1 of 1
© Software Publications Pty Ltd
The Structure of
Spreadsheets
A spreadsheet is made up of columns and
rows that intersect to form a cell. The
columns are identified with letters
rows with numbers, forming a cell
reference known as the cell
this illustration, the active cell is A1
(Column A, Row 1) and displays with a
dark outline.
Spreadsheet Software
Spreadsheet software such as Microsoft Excel uses formulas to perform calculations and
represent the results graphically in charts. Data is
was in basic bookkeeping books or for mathematical calculations done by hand.
An Excel workbook (file) has multiple
worksheets. Each worksheet can be used to
record and calculate data for different areas
of the business; for example, show all income
(money earned) on one worksheet and expenditure (money spent) on another. The final
calculations to determine whether the business is operating at a profit or loss can be shown o
a third worksheet. Worksheets can be renamed, inserted or deleted in a workbook.
Examples of Spreadsheets
Here are some examples of how spreadsheets
can be used.
Compare Income and Expenses to
Calculate Profit and Loss
To establish if the business is making money,
spreadsheet data would be used to compare
the income against the expenses of the
organisation. If the income is greater than the
expenses, the business will report a surplus
is operating at a profit as shown
A spreadsheet is made up of columns and
rows that intersect to form a cell. The
with letters and the
, forming a cell
cell address. In
he active cell is A1
(Column A, Row 1) and displays with a
Spreadsheet Software
Spreadsheet software such as Microsoft Excel uses formulas to perform calculations and
esults graphically in charts. Data is displayed in columns and rows
was in basic bookkeeping books or for mathematical calculations done by hand.
An Excel workbook (file) has multiple
worksheets. Each worksheet can be used to
culate data for different areas
of the business; for example, show all income
(money earned) on one worksheet and expenditure (money spent) on another. The final
calculations to determine whether the business is operating at a profit or loss can be shown o
third worksheet. Worksheets can be renamed, inserted or deleted in a workbook.
of Spreadsheets
Here are some examples of how spreadsheets
Compare Income and Expenses to
establish if the business is making money,
would be used to compare
the income against the expenses of the
organisation. If the income is greater than the
expenses, the business will report a surplus. It
as shown below.
Row 1
Column A
Column A
SECTION 1 29
Spreadsheet software such as Microsoft Excel uses formulas to perform calculations and
displayed in columns and rows much as it
was in basic bookkeeping books or for mathematical calculations done by hand.
(money earned) on one worksheet and expenditure (money spent) on another. The final
calculations to determine whether the business is operating at a profit or loss can be shown on
third worksheet. Worksheets can be renamed, inserted or deleted in a workbook.
Column A
30 SECTION 1
Calculate Sales
Calculate Sales Commissions
Calculate Hours Worked on Timesheets
Calculate Salary or Wages based on Hours Worked
© Software Publications Pty Ltd
Calculate Sales Commissions
Calculate Hours Worked on Timesheets
Salary or Wages based on Hours Worked
© Software Publications Pty Ltd
© Software Publications Pty Ltd
Examples of Charts
Here are some examples of how charts can be used.
Charts can be generated automatically f
graphically.
Column Charts
The Column Chart below is used to
display the data in vertical columns
using a graphical format.
Information presented this way is
often easier to read and
understand.
Pie Charts
The Pie Chart below show hours
worked. This style of Chart shows
the percentages split into slices like
a pie. Labels can be added so that
the reader can view percentages or
values.
In this chart, a segment of the Pie
Chart has been “exploded” to
highlight a particular area of the
Chart. This Chart displays both the
percentage and dollar value.
Here are some examples of how charts can be used.
generated automatically from data in spreadsheets and used to display results
below is used to
display the data in vertical columns
using a graphical format.
Information presented this way is
read and
below show hours
worked. This style of Chart shows
the percentages split into slices like
a pie. Labels can be added so that
the reader can view percentages or
s chart, a segment of the Pie
Chart has been “exploded” to
highlight a particular area of the
Chart. This Chart displays both the
SECTION 1 31
used to display results
32 SECTION 1 © Software Publications Pty Ltd
Designing Spreadsheets
Before you start designing a spreadsheet, you must do your research so that you know exactly
what you are designing and why. This is covered in Spreadsheet Planning and Design, on page
40. But whatever the purpose of your spreadsheet, there are a few design constants.
A spreadsheet must be built so
that it can be read and
understood by other people. To
achieve this, it usually has:
• a main heading
• a sub-heading
• column headings
• row headings
Working with Formulas
Formulas are mathematical functions used to perform calculations in a spreadsheet.
An = (equal sign) is used in front of a formula. This is also a good way to tell the difference
between formulas and entered values (numbers) in cells. All formulas must have the = sign in
front of the mathematical equation for the program to calculate a result. The formulas for
Column E are shown in the example below.
Main Heading
This screen shot shows the
formulas that are being used to
calculate Gross Pay for each
person.
Hours worked (C5) is being
multiplied by Hourly Rate (D5).
Gross Pay =C5*D5
This screen shot shows the results of formulas
in Column E.
Sub-Heading
Column
Headings
Totals
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Formulas for adding columns and rows
=Sum(E4:E16) means that all values in the range E4
added together.
Examples of other Formulas
=Average(Range) Calculates the average amount of all values across a range of cells
=Min(Range) Displays the smallest amount across a range of c
=Max(Range) Displays the largest amount across a range of cells
=If(Range) Calculates a true/false type of result based on a scenario
You can use If statements to calcu
number of values. For example:
• If sales (E5) are greater than
Therefore, where sales are less than 5000, the text False will display
written like this:
• =IF(E5>5000,E5*5%)
las for adding columns and rows
ll values in the range E4-E16 (Column E, Rows 4
Examples of other Formulas
Calculates the average amount of all values across a range of cells
Displays the smallest amount across a range of cells
Displays the largest amount across a range of cells
Calculates a true/false type of result based on a scenario
statements to calculate a "mean" which is the sum of all values divided by the
example:
If sales (E5) are greater than (>) $5000, then (,) calculate a 5% bonus on the amount sold.
Therefore, where sales are less than 5000, the text False will display.
In cell
for July to September
This screen shot shows
the results of those
SECTION 1 33
E16 (Column E, Rows 4 – 16) are being
Calculates the average amount of all values across a range of cells
ells
Calculates a true/false type of result based on a scenario
a "mean" which is the sum of all values divided by the
(>) $5000, then (,) calculate a 5% bonus on the amount sold.
This formula is
In cell E5, the formula
=SUM(B5:D5) is
adding all the values
for July to September
to arrive at a Total
Income for the
quarter.
This screen shot shows
the results of those
calculations.
34 SECTION 1 © Software Publications Pty Ltd
Numeracy Skills
Numeracy skills are important when working with spreadsheets. You should also ensure that
you have a calculator to check the results. You need to know which type of operator is
appropriate to perform a calculation and understand what the function being used does.
Whole numbers 1 2 3 4 5 …
Even numbers 2 4 6 8 10 …
Odd numbers 1 3 5 7 9 …
Decimal numbers .5 1.5 2.5 …
Percentages .5 = 50% .05 = 5% .1 = 10% 1.05 = 105%
Fractions 5 1/3 will display as 5.333333 in a spreadsheet.
Note: Fractions are another method of writing decimals. You would usually type
5.33 in a simple spreadsheet and not use fractions.
Less than < 36 < 98
Greater than > 82 > 65
Rounding* (Swedish) If the number after the decimal is 5 or higher, then the number is usually rounded
up.
99.8 is usually rounded up to 100, but 99.3 would be rounded down to 99.
* check company policies for rounding
Average (Mean) The average is calculated by creating a sum of all the numbers and then dividing
the answer by the number of values
10+20+20+30 = 80
80/4 = 20 (there are four numbers being added)
The average is 20
Operators
Formulas use operators (like a calculator) to work out answers. Operators include:
+ addition (plus)
- subtraction (minus)
* multiplication (times)
/ division (divide by)
% percentage
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