38 Computer Application – I (S.Y. B.Com.) (Sem.

– III)

2
MICROSOFT EXCEL – MULTIPLE SPREADSHEETS

ESSENTIAL SPREADSHEET OPERATIONS

Often it is necessary to work with more than one worksheet in a workbook. The
default number of worksheets that is opened in a new workbook depends on settings set
by the user. It may be necessary to add, delete rename worksheets or perform other
operations on them. We now explore the following spreadsheet operations :
● Add, delete, and rename worksheets.
● Hide or unhide worksheets.
● Carry out worksheet formatting.
● Print worksheets.
To Change the Number of Worksheets in a Workbook
When a new workbook is opened in Excel, the workbook has some number of
worksheets in it. By default there are three worksheets in a new workbook.
To change the number of worksheets in a new workbook :
1. Click on the File menu.
2. Click on Excel Options in the menu that appears.
3. In the General option, in “When creating New workbooks” option, set “Include
this many sheets” option to the value you want.
4. Click OK.
This is shown in Fig. 1 below :

Fig. 1 : Change the number of worksheets in a workbook

Microsoft Excel – Multiple Spreadsheets 39

ACTIVATING WORKSHEETS
The sheet tabs at the bottom of the workbook window show the names of the sheets
in the current workbook; the active sheet's tab is bold. To switch to another sheet, simply
click on its sheet tab.

Sheet tabs
Fig. 2 : Sheet tabs for navigation
The following shortcut keys can also be used to activate the worksheets :
CTRL + PGUP To activate the previous sheet if any.
CTRL + PGDN To activate the next sheet if any.

ADDING A NEW WORKSHEET

To add a new worksheet, use one of the following methods :
Method 1 : Press SHIFT + F11.
Method 2 : To quickly insert a new worksheet at the end of the existing worksheets,
click the Insert Worksheet tab at the bottom of the screen.

Insert worksheet
tab
Fig. 3 : Inserting a new worksheet
Method 3 : To insert a new worksheet before an existing worksheet, select that
worksheet, and then on the Home tab, in the Cells group, click Insert, and then click Insert
Sheet.
To insert multiple worksheets at a time :
1. 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.
2. On the Home tab, in the Cells group, click Insert, and then click Insert Sheet.

DELETING A WORKSHEET
To remove any unwanted worksheets (such as empty worksheets) from your
workbook, you can delete it.
To delete a worksheet, use one of the following methods :
Method 1 : Right-click on the sheet tab and choose Delete command from the
shortcut menu.
Method 2 : On the Home tab, in the Cells group, click the arrow next to Delete, and
then click Delete Sheet.
Once a worksheet is deleted, it cannot be recovered back, so be very careful with this
command!

RENAMING A WORKSHEET
When a new workbook is opened, the default names of the worksheets are Sheet1,
Sheet2, Sheet3, etc. You can give more meaningful names to the worksheets by renaming
40 Computer Application – I (S.Y. B.Com.) (Sem. – III)

them. Sheet names can contain up to 31 characters and spaces are permitted. However,
the following characters are not permitted: square brackets ( [ and ] ), colon ( : ), slash ( / ),
backslash ( \ ), question mark (?), and asterisk ( * ).
1. On the Sheet tab bar, right-click the sheet tab that you
want to rename, and then click Rename.
2. Select the current name, and then type the new name.

HIDING AND UNHIDING A WORKSHEET

Sometimes you may want to hide a worksheet so that others cannot see it.
To Hide a worksheet :
On the Sheet tab bar, right-click the sheet tab that you want to hide, and then click
Hide.
To Unhide a worksheet :
1. On the Sheet tab bar, right-click on any sheet tab.
2. In the menu that appears, click on Unhide.
3. Select the sheet to unhide and click OK.

Fig 4 : Hide and Unhide a worksheet

ADDING HEADER AND FOOTER

A header is a line of information that appears at the top of each printed page. A footer
is a line of information that appears at the bottom of every printed page. For example, a
header may contain the name of a company, the name of a report, etc. A footer can
contain the page number, date and time or filename.
To set Header / Footer
1. Click the worksheet to which you want to add headers or footers, or that contains
headers or footers that you want to change.
2. On the Insert tab, in the Text group, click Header & Footer.
3. Excel displays the worksheet in Page Layout view. You can also click the Page
Layout View on the status bar to display this view.
4. To add a header, click the left, centre or right header or footer text at the top or
the bottom of the worksheet page,
5. Type the text that you want.
To start a new line in the header or footer text box, press Enter.
To come back from the Page Layout view to the Normal View :
1. Click outside the Header or Footer text box.
2. Click on the menu View à Normal (in the Workbook Views tab)
Microsoft Excel – Multiple Spreadsheets 41

Type of information that can be displayed in the Header or Footer area :

The Header and Footer areas can be use to display the following information:
1. Page Number
2. Number of Pages
3. Current Date and Time
4. File Path (disk drive, folder name)
5. File Name
6. Sheet name
7. A picture – e.g., company logo

PAGE BREAK
A page break is a divider that breaks a worksheet into separate pages for printing.
Excel automatically inserts page breaks based on the paper size and margin settings. A
dashed horizontal and vertical line indicates where a page break occurs.
To insert a Page Break :
1. Click on the cell where you want to insert the page break.
2. Click on Page Layout à Page Setup à Breaks.
3. Select Insert Page Break.
To delete a Page Break :
1. Click on the cell from where you want to delete the page break.
2. Click on Page Layout à Page Setup à Breaks.
3. Select Remove Page Break.

PAGE PREVIEW
Before you print a worksheet or chart, you may want see the output on the screen to
check whether the settings you have done are correct or not. Excel’s Print Preview feature
comes in very handy to see the output on the screen.
1. Click the File menu, click the arrow next to Print, and then click Print Preview.
(You can also press CTRL+F2.)
2. To preview the next and previous pages, at the bottom of the Print Preview
window, click Next Page and Previous Page.
3. To exit print preview and return to your workbook, click any other tab above the
preview window.

CREATING FORMULA
The power of a spreadsheet lies in its ability to manipulate your data and provide you
with additional information. To do this, it needs to be told what kind of information you
need. Spreadsheets can be told this by means of formulae. We can extract much more
information from your raw data by using formulae in an Excel worksheet.

DEFINING A FORMULA
The real strength of a spreadsheet program is its ability to organize and compute. One
of the computing tools is formulae. Formulae tell the program how to add information
found in different cell locations. For example, to add two numbers in, say, cells A1 and B1,
Excel requires you to enter "=A1+B1" in your cell where you want the total displayed. A
formula is an equation that analyzes data on a worksheet.
42 Computer Application – I (S.Y. B.Com.) (Sem. – III)

● All Excel formulae must start with the equal to symbol ( = ); this is how Excel
distinguishes between a formula and text.
● Formulae may contain the following mathematical symbols : +, *, -, /, ^
(exponentiation), % (percentage), brackets ( and ).
● A formula can contain cell references, values, and worksheet functions.
● When you enter a formula in a cell, the cell displays the result of the formula. The
formula itself appears in the formula bar when the cell is activated.

Here are a few examples of formulae

:
= 7-2
= A3+A4
= Income-Expenditure
= SUM(A2:A12)
Fig. 5 : Introducing Formulae

Example :
Let us understand how formulae make a spreadsheet package powerful. Consider the
worksheet shown in Fig 5.
The worksheet in Fig. 5 shows the sales of a company, during the four quarters of
2008, in the four different regions. Cells F3, F4, F5 and F6
contain the total sales for each region; cells B7, C7, D7,
and E7 contain the total sales in all the four regions for
each quarter.
Cells F3 through F6 and cells B7, C7, D7, E7 actually
contain formulae to provide these totals. Let us look at
each of these formulae in these cells Fig 6
Fig. 6

Cell F3 contains the formula =B3+C3+D3+E3. It implies that the cell F3 will store
the value obtained by the addition of values stored in cells B3, C3, D3 and E3. In this
example, the values stored in these four cells are: 256, 347, 333, and 289. Thus, effectively,
the formula is equivalent to the addition 256 + 347 + 333 + 289, which also works out
to 1225.
Similarly, to find the totals in cells B7, C7, D7 and E7, we have used a formula for
each cell. Can you find out what the formulae are for each of these cells?
Types of formulae
So far, we have seen one type of formula which contains only numeric values. These
are numeric formulae. The other types of formulae are :
Text formulae : These contain the operator & (called the concatenation operator)
and text. The & operator combines two text values to produce a single piece of text. For
example, if, cell A1 contains “Micro” and B1 contains “computer”, then the formula
=A1&B1 will produce “Microcomputer”. The result of these formulae is a text value.
Logical formulae : These contain the relational operators <, >, =, >=, <=, <>.
These operators operate on two conditions to produce a logical result. i.e., TRUE
or FALSE.
Microsoft Excel – Multiple Spreadsheets 43

OPERATOR PRECEDENCE
When several mathematical operators appear in an expression, the order in which the
operators act on the operands depends on precedence rules. These precedence rules are
as follows :
SYMBOL OPERATOR PRECEDENCE
^ Exponentiation 1
* Multiplication 2
/ Division 2
+ Addition 3
- Subtraction 3
& Concatenation 4
= Equal to 5
< Less than 5
> Greater than 5
Consider, for example, a formula such as = 2+(3^2*4)-(4*3-3)*2. The stages in
working out this expression are :
2 + (9 * 4) – (12 – 3) * 2
= 2 + 36 – 9 * 2
= 2 + 36 – 18
= 2 + 18
= 20
Parentheses are used to override Excel’s built-in order of precedence. Nesting of
parentheses is also permitted in Excel. Nesting means putting parentheses inside
parentheses. In such a case, Excel evaluates the most deeply nested expressions first and
works its way out.
For example, consider the expression =((B3*C3) + (B4*C4) + (A6*D6))* C5
In this expression the innermost parentheses will be evaluated first, i.e., (B3 * C3) will
be evaluated, then (B4*C4) will be evaluated, then (A6 * D6). Excel will then add up these
three terms and subsequently multiply the sum by C5.

ENTERING FORMULAE
A formula must begin with an equal sign ( = ) so that Excel knows that a cell contains
a formula rather than text. There are two ways to enter a formula into a cell: enter it
manually, or by pointing to cell references.
Example :
Consider the example below (Fig 7), where we have to calculate the total salary of an
employee. The Basic salary of 5 employees is given in column B. For each employee,
calculate the DA, HRA, Travelling Allowance (TA), and Gross salary. Subtract income tax
at 30% of Gross salary and calculate the net salary of each employee.
DA is 37% of basic salary, HRA is 30% of basic, TA is fixed at ` 400, and Income tax is
30% of gross salary.

Fig. 7 : Example to illustrate use of formulae in Excel

44 Computer Application – I (S.Y. B.Com.) (Sem. – III)

We will type in the formulae for the various cells in row 2.

1. In cell C2, type the formula = 37*B2/100 (since DA is 37% of basic salary).
2. In cell D2, type =30*B2/100 (since HRA is 30% of basic salary).
3. In cell E2, type =400 (TA is fixed at 400 for all employees).
4. In cell F2, type the formula =B2+C2+D2+E2.
5. In cell G2, type =30*F2/100 (Tax is 30% of Gross salary).
6. In cell H2, type the formula, =F2-G2 (net salary = gross salary – tax).

Fig. 8 : The worksheet with calculations obtained by using formulae.

Note : The Number format has been applied to the cells in the range B2:H6. In case you
get numeric values with decimal places, use the decrease decimal button on the
Formatting toolbar to reduce the number of decimal places to zero.
Copying Formulae
In the above example, the formula in cell H2 is =F2-G2. Instead of manually entering
the formulae for cells H3 to H6, we can copy the formula of cell H2 to cells H3 through H6.
Excel automatically adjusts the cell references when a formula is copied.
When a formula is copied, the cell value displayed is not copied, only the underlying
formula is copied with adjustments for cell references. Thus, in the above case, when
formula of cell H2 is copied in cell H3, cell H3 will automatically contain the formula =F3-
G3. The formulae are adjusted accordingly and this is called as relative referencing.
To copy a formula
1. Highlight the cell that contains the formula which you want to copy. In this
example, move the cell pointer to cell H2.
2. Using the Fill handle, drag up to cell H6.

CELL REFERENCES
There are three types of references: relative references, absolute references, and mixed
references.
Relative References : By default, Excel creates relative references in formulae. In
the above example, the formula =F2-G2 was copied in cells H3 through H6. The cell
references changed in each of these cells. Thus, in cell H3, the formula was =F3-G3, in cell
H4, it was = F4-G4. Excel adjusts the cell references to refer to the cells that are relative to
the new formula. Using a relative reference is like giving someone directions that explain
how to go to point A from your current position – like “go 100 steps ahead, turn left and
the third building is the one you are looking for”.
Copying a formula results in relative references to the cells. Cut and paste will not
produce relative references.
Examples of relative references are H1, =F3-G3, etc.
Absolute references : An absolute reference is indicated by prefixing a dollar sign
($) before the column letter and the row number. Thus, an absolute reference uses two
dollar signs in its address. An absolute reference looks like this: $B$4. The dollar sign
Microsoft Excel – Multiple Spreadsheets 45

implies that the row and column address are fixed. Therefore, if such a formula is copied in
various cells, the formula will not change.
Using a relative reference is like giving someone an address : “10 Janpath,
New Delhi”.
Mixed References : A mixed reference is indicated by prefixing a dollar sign ($)
before either the column letter or the row number, but not both. A mixed reference
address uses only one dollar sign. A mixed reference address looks like this B$2. In this
case, the column reference is relative, but the row reference is absolute. Similarly, an
address like $C4 implies that column C is absolute but row 4 is relative.
The different types of cell references are summarised in the table below :
EXAMPLE TYPE
A1 Relative reference
$A$1 Absolute reference
$A1 Mixed reference (column part is absolute)
A$1 Mixed reference (row part is absolute)
Example : Consider the worksheet shown in Figure 9. The monthly expenditure
incurred by a student on three categories is shown in the worksheet.
We have to calculate the total monthly expenditure (cells B5, C5, and D5), the total
expenditure on each category for these three months, the percentage spent on each
category every month.
We will create formulae which use mixed references.

Fig. 9 : Worksheet to study Cell References

The formulae used in each of these cells are shown in the worksheet. Let us analyze
these formulae.
Cell B5, C5, and D5:
Month total will be the sum of the expenditure incurred on Rent, Food and Movies.
The formulae in these cells involve mixed references. Consider the formula in cell B5. The
formula is =B$2+B$3+B$4. Here, B$2 is a mixed reference because it involves one
relative reference (B), and a fixed reference ($2). When this formula is copied into cell C5,
the formula changes to = C$2 + C$3 + C$4. Observe that the relative reference which
was B in column B has now changed to C in column C, but the absolute reference has
remained fixed at $2. Similarly, the formula in D5 is = D$2 + D$3 + D$4. Again, the
relative reference has changed to D, but the absolute reference remains $2.
Cell B6, C6, and D6
These cells contain the percentage of total amount spent every month on Rent. For
the month of Jan, the percentage spent on Rent is =B2/B$5 (Total spent on Rent in Jan is
in cell B2 and total spent in Jan is in cell B5). Here B2 is the relative reference and B$5 is
the mixed reference. When this formula is copied into cell C6, it changes to =C2/C$5; thus
the relative references have changed from B to C, but the absolute reference remains fixed
at $5. Similarly, cell D6 also contains a mixed reference.
46 Computer Application – I (S.Y. B.Com.) (Sem. – III)

Cell E2, E3, and E4

These cells contain the total expenditure incurred on each item for these three
months. In cell E2 we have the formula =$B2+$C2+$D2. The absolute references in this
case are $B, $C, and $D, while relative reference is the row number 2. When this formula
is copied into cell E3, it changes to =$B3+$C3+$D3. Note that the relative references
have only changed because now the formula is calculating the totals for row number 3.
The analysis of the remaining cells is left as an exercise for the reader. The completed
worksheet is shown in Fig 10 below :

Fig. 10 : Completed worksheet with formatting

Note : For cells which contain percentages, format the cell by clicking on the Percent
Style icon on the Formatting toolbar.
Example 2 : The following example (Fig 11) illustrates the use of absolute reference
in a worksheet. This worksheet contains a list of 3 items, along with their price and
quantity. The sales tax on each item is 7.5% of price. We have to calculate the tax on each
item and the total cost of all the items.

Fig. 11 : Example of Absolute Reference

1. Format cell B1 with Percentage format (Select B1 and right-click. On the shortcut
menu, select Format cells, select category Percentage with 2 decimal places).
2. Select range B3:B5, B7, and D3:F5. To do this, press the function key F5, and the
Go To dialog box will appear. In the Reference box, type B3:B5, B7, D3:F5 and
click OK. This range will be highlighted.
3. Right-click anywhere in this range and from the shortcut menu, select
Format cells.
4. In the Format Cells dialog box, select category Number and number of decimal
places as 2. Click OK
5. Enter the data in the range A1:C5, and the headings in row 2. The range D3:F7
contains calculated values and so we will enter formulae in this range. Similarly,
cell B7 contains a formula.
6. In cell D3, enter the formula =B3*C3.
7. Copy this formula to cells D4 and D5. Note that the formula in cell D4 is
automatically adjusted to B4*C4, and that in cell D5 is B5*C5.
Microsoft Excel – Multiple Spreadsheets 47

8. Enter the formula =D3*$B$1 in cell E3. This formula contains relative reference
(D3) and absolute reference $B$1. Since the cost of each of the three items must
be multiplied by the same value 7.50%, we have to give a reference that is fixed
and does not change as the formula is copied in various cells.
9. Copy this formula to cells E4 and E5 also. The formula in E4 will be D4*$B$1, and
the formula in E5 will be D5*$B$1. Thus, in all the three cases, we are multiplying
the price of the respective item with the fixed sales price (contained in cell B1).
10. If instead of multiplying price by $B$1, we multiply it by B1 in cell E3, then the
formula copied in cells E4 and E5 will D4*B2 and D5*B3. This is not the formula
we want!.
11. The formula in cell B7 will be =F3+F4+F5.
Note : Change the Sales Tax value in cell B1 to 10, and observe how all the values are re-
calculated automatically.
To switch between displaying formulae and values in a worksheet
1. Press CTRL + ` (left single quotation mark - to the left of the 1 key on the
alphanumeric keyboard; it’s the same key that contains the tilde character that looks like
a wave).

USING NAMES IN FORMULAE

Once names have been assigned to different ranges, these names can be used in
formulae instead of cell references like B1, etc.
In the above example, create labels for the various cells, and use these in formulae for
all calculations. We use the Name Box which is just above and to the left of the cell A1.

Name Box

Fig. 12 : Name Box

1. Select cell B1. The Name Box displays the address of this cell as B1. Click in the
Name Box and type salestax. This will be the name for cell B1.
2. Select the range B3:B5 and in the Name Box, type the name price.
3. Select the range C3:C5 and in the Name Box, type the name quantity.
4. Select the range D3:D5 and in the Name Box, type the name cost.
5. Select the range E3:E5 and in the Name Box, type the name tax.
6. Select the range F3:F5 and in the Name Box, type the name total cost.
7. In cell D3, type the formula =price*quantity. Copy this formula to cells D4
and D5.
8. In cell E3, type the formula =cost*salestax. Copy this formula to cells E4 and E5.
9. In cell F3, type the formula =cost+tax. Copy this formula to cells FE4
and F5.
10. In cell B7, type the formula =F3+F4+F5.
It can be seen that the use of names makes formulae more readable and easier to
understand.
48 Computer Application – I (S.Y. B.Com.) (Sem. – III)

MOVING FORMULAES AND REFERENCES

Consider the worksheet shown in Fig. 13 below :
A B C D E
1 32 22 54 54
2 43 33 76 76
3 45 12 57 57
Fig. 13 : Illustrating the effect of moving a formula.
Cells A1:B3 contain the values as shown. Cell C1 contains the formula = A1 + B1 and
this formula is copied down to cells C2 and C3. The formula adjusts automatically to = A2
+ B2 (in cell C2) and = A3 + B3 (in cell C3).
Cell D1 contains the formula = C1, and this formula is copied down to cells D2
and D3.
If the formula in cell C1 is moved to cell E1 (move operation is cut-and-paste
operation), cell C1 becomes empty, and cell E1 contains the formula = A1 + B1. Thus,
moving a formula does not change cell references. But copying formulae with
relative or mixed references changes cell references.
Cell D1 originally contained the formula = C1, but when formula in C1 is moved to
E1, cell D1 contains the formula = E1. That is, moving does affect formulae that refer to
the moved cells.

REFERENCE OPERATORS
We have already seen that a cell is identified by its address such as A1 or by a name
such as sales tax. A cell reference may also be, for example, A1:D3, which is a range. These
are called cell references. Reference operators combine ranges of cells for calculations.
There are three types of reference operators in Excel :
Reference Meaning Example
Operator
: (colon) Range: Produces one reference to all the cells between and B2:D2
including the two references.
, (comma) Union: Produces one reference that includes the two B4, D4
references.
(space) Intersection: Produces one reference to cells common to the B7:D7 C6:C8
two references.
These can be understood with the help of the following worksheet :
A B C D E
1
2 Colon: Range B2:D2
3
4 A union is specified by
5 a comma, for example
B4, D4
6
7 An intersection is
8 specified by a space,
e.g., B7:D7 C6:C8. Cell
9
C7 is the intersection.
10
Fig. 14 : Reference Operators
Microsoft Excel – Multiple Spreadsheets 49

Referring to Other worksheets in a Workbook

Just as you can use references to cells located on a worksheet, you can also use
references to cells located on other worksheets in the same workbook.
The general format for reference to a cell in another worksheet in the same
workbook, is :
SheetName!CellAddress
That is, the cell address is preceded by the name of the worksheet, followed by an
exclamation point.
Suppose the active worksheet is Sheet1 (as shown by the Sheet tab at the bottom of
Excel window). We wish to refer to cell A1 which is on Sheet2. This cell will be referred to
as = Sheet2!A1 in Sheet1. In this formula, Sheet2 is the name of the worksheet where the
required cell is, and A1 is the name of the cell on that sheet.
Note that the name of the worksheet is always an absolute reference. The cell
reference after worksheet name can be either absolute or relative. An exclamation point
separates the sheet reference from the cell reference.
If your sheet name includes spaces, you must include the entire sheet reference in
single quotation marks, for example, ‘January Expenditure’!$A$1.
Example : Open a new workbook and type the following numbers in cells A1 of each
of the worksheets Sheet2 to Sheet4: 20, 33, 40.
Now in cell A1 of Sheet1, type the following formula :
= Sheet2!A1 + Sheet3!A1 + Sheet4!A1
The contents of Sheet1!A1 will contain the sum of values stored in cells A1 of
worksheets Sheet2, Sheet3, and Sheet4.
Referring to Cells in Other Workbooks
References to cells in other workbooks are called external references. To refer
to a cell in a different workbook, the general format is :
= [WorkbookName]SheetName!CellAddress
The workbook name must be in brackets.
Here is an example of a formula that uses a cell reference in the Sheet1 worksheet in a
workbook named Budget.
= [Budget.xlsx]Sheet1!A1
If the workbook name in the reference includes spaces, you must enclose the
workbook name and sheet name in single quotation marks. For example :
= ’[Budget for 2008.xlsx]Sheet1’!A1
When a formula refers to cells in a different workbook, the other workbook does not
need to be open. If the other workbook is closed, you must add the complete path to the
reference. For example :
= ’C:\My Documents\[Budget for 2008.xlsx]Sheet1!A1’
3-D References
A 3-D reference is a range that spans two or more sheets on the same workbook. The
following illustration shows a formula using a reference to a range of cells on a range of
sheets in a workbook :
= Sheet1:Sheet3!$A$1:$B$6
A sheet range is specified with a colon between the names of the beginning and
ending sheets. This is followed by an exclamation mark, and the range of cells to be
referenced.
50 Computer Application – I (S.Y. B.Com.) (Sem. – III)

LINKING MULTIPLE WORKSHEETS AND WORKBOOKS

Excel can dynamically link a workbook to data in another workbook so that any
changes you make in one workbook are immediately reflected in the other workbook. This
other workbook may be situated on your own computer or it may be situated on another
computer which are connected through a network. We will now explore this feature of
Excel – linking worksheets and workbooks.
LINKING WORKBOOKS
The term linking refers to the process of creating formulas that use values contained in
another workbook. That is, worksheets are linked in such a way that one depends on the
other. The following terms apply to linking documents :
External Reference : A reference to another Excel workbook cell, cell range, or
defined name. A formula containing an external reference is called an external
reference formula.
Dependent Workbook : A workbook that contains a link to another workbook. In
other words, a workbook that relies on (or, depends on) information in another workbook.
Source Workbook : A workbook that is the source of the information referred to in
an external reference formula; source workbooks are referred to by dependent workbooks
Why Link Workbooks?
If a workbook A relies on the data in another workbook B, then linking of workbooks
becomes necessary. One may just as well copy the data from workbook B into A, but this
process can be very cumbersome. If workbook B is being continuously updated from some
source (say, the share prices of 500 companies in a stock broker’s office), then it is
impossible to update workbook A manually. The only alternative is to use the method
of linking.
Linking is also required sometimes if one of the workbooks itself would contain too
much data. In such a case, it is advisable to break up a large file into two or more smaller
files and link them with each other.
Linking has its drawbacks, however. If link in one of the formulas in linked workbooks
is broken, then the workbooks will be “out of sync”.

CREATING LINKS
The general syntax for an external reference formula is :
= [WorkbookName]SheetName!CellAddress
The cell address is preceded by the workbook name (in square brackets), the
worksheet name, and an exclamation point. E.g., the following formula uses a cell
reference in the sheet named MarchExpd in a workbook named Budget2008.
= ’[Budget2008]MarchExpd’!Provisions.
The other workbook need not be open. If the above workbook was closed, then we
can use the formula
= ’D:\My Documents\[Budget2008]MarchExpd’!Provisions
Here we have given the complete path to the reference.
Creating a link formula by pointing
Reference formulas can be entered directly, but doing so may result in typing errors
(typos). Instead, one can let Excel build the formula for you.
1. Open the sourcebook.
2. Activate the cell in the dependent workbook that will hold the formula.
3. Begin entering the formula.
Microsoft Excel – Multiple Spreadsheets 51

4. When you get to the part that requires an external reference, activate the source
workbook and select the cell or range.
5. Finish the formula and press ENTER.
If the source workbook is open, the external reference will not include the path to the
workbook. But if you close the source workbook, the external reference formulas will
change so as to display the complete path.
Creating a link formula by pasting
The Paste Special command can also be used to create external reference formulas :
1. Open the source workbook.
2. Select the cell or range that that you want to link, and copy it to the Clipboard
(right click and Copy).
3. Activate the dependent workbook and select the cell where you want the link
formula. If you are pasting a range, just select the upper left cell.
4. Right click and select Paste Special command and then click on the Paste Link
button.

Fig. 15 : Selecting Paste Special

Example : Let us consider an example of linked workbooks. First create a workbook
called MONTHLYINC.XLSX. This will be our source workbook. The worksheet on this
workbook is named MONTHINC and has the following contents.
MONTHLYINC.XLSX (Source workbook)
A B C D E F G
1 MONTH BASIC DA CLA HRA GROSS DEDNS
2 Mar-08 9300 3441 300 2790 15831 1260
3 Apr-08 9300 3441 300 2790 15831 1260
4 May-08 9300 3441 300 2790 15831 1260
5 Total 27900 10323 900 8370 47493 3780
6
7 Other Income 11000
The formulas in various cells are :
Cell F2: =SUM(B2:E2).
Copy this formula in cells F3 and F4.
Cell B5: =SUM(B2:B4).
Copy this formula in cells C5, D5, E5, F5, and G5. Note how the formula adjusts to
take on relative references.
52 Computer Application – I (S.Y. B.Com.) (Sem. – III)

Now create a workbook named TAXCALC.XLSX. This will be the dependent

workbook The contents of this workbook are shown.
TAXCALC.XLSX (Dependent workbook)
A B
1 Tax Computation
2 Gross Income
3 Deductions
4 Net Income
5 Other Income
6 Taxable Income
7 Tax Payable
As you can see, the contents of column B are empty. We will fill up the cells in this
column by linking cells from workbook MONTHLYINC.XLSX.
Here are the steps to link these two workbooks.
1. Open the dependent workbook TAXCALC.XLSX.
2. Open the source workbook MONTHLYINC.XLSX.
3. Click on cell F5 (of MONTHLYINC.XLSX) and copy the contents of this cell to the
Clipboard (Press CTRL + C).
4. Switch to TAXCALC.XLSX workbook.
5. In the worksheet TAXCALC.XLS, click on cell B2. Right click and select Paste
Special. Click on Paste Link button. You will find the value 47493 appears in cell B2. Also,
observe the formula bar; the following formula appears :
= [MONTHLYINC.xlsx]MONTHINC!$F$5
The first part of the formula contains, in brackets, the workbook name, followed by
the worksheet name, and the cell we copied from that worksheet, cell $F$5. Note the
absolute references in linking.
1. Activate MONTHLYINC.XLSX and copy cell G5 to Clipboard (press
CTRL + C). Activate TAXCALC.XLSX. Select cell B3.
2. Right click and select Paste Special and click on Paste Link button. You will find
the value 3780 appears in cell B3. Also, observe the formula bar; the following
formula appears :
= [MONTHLYINC.xlsx]MONTHINC!$G$5
3. In cell B4 type the formula, =B2-B3.
4. In cell B5, type the formula, =[MONTHLYINC.xlsx]MONTHINC!$B$7
5. In cell B6, type the formula, =B4+B5.
6. In cell B7, type the formula, =15*B6/100 (Tax rate 15%).
The completed worksheet should look like this :
TAXCALC.XLSX (Dependent workbook) after linking with MONTHLYINC.XLSX
A B
1 Tax Computation
2 Gross Income 47493
3 Deductions 3780
4 Net Income 43713
5 Other Income 11000
6 Taxable Income 54713
7 Tax Payable 8206.95
Microsoft Excel – Multiple Spreadsheets 53

UPDATING LINKS
Whenever there is a change in the source workbook, the dependent workbook is
automatically updated. In the above example, change the contents of cell B7 in
MONTHLYINC.XLSX and observe how the contents of TAXCALC.XLSX are
automatically updated.
If the source workbook is closed, the cells in dependent workbook will not update
automatically.

QUESTIONS

I. Write answers:
1. What is meant by the term cell reference?
2. What is the value of the expression (3*2^2 + 4)/(7 – 2*2)? Explain using Excel’s
precedence rules.
3. Explain the term relative reference.
4. Explain the terms absolute reference and mixed reference.
5. How does Excel differentiate between a formula and text in a cell?
6. Explain the advantages of linking worksheets.
7. Which operations can be carried out on a worksheet?
8. State the sequence of steps to change the number of worksheets in a workbook.
9. Give two methods to add a new worksheet to a workbook.
10. Write the sequence of steps for each of the following spreadsheet operations:
a) Hide a worksheet
b) Unhide a worksheet
c) Delete a worksheet
11. What is a header and footer? What type of information can be displayed in a header
or footer? Write the sequence of steps to add header and footer to a worksheet.
12. Write the sequence of steps to insert and delete a Page break in a worksheet.
13. What are the three types of formulae in Excel? What is the difference between
numeric formulae and logical formulae?
14. State the operator precedence rules for mathematical operators.
15. What are reference operators in Excel?
16. With the help of an example, illustrate the technique to refer to a cell in another
worksheet in the same workbook. How does this technique change while referring to
a cell in another workbook?
17. What is meant by “linking workbooks” ? Define the terms external reference,
dependent workbook and source workbook. What, if any, is the drawback of linking
workbooks?
18. Explain the procedure for creating a link formula by pointing and by pasting.

OBJECTIVE QUESTIONS
I. State whether the following are true or false :
1. The exponentiation operator has the highest precedence.
2. Parentheses can be used to override the built-in operator precedence in Excel.
3. In the formula = 8 + 6 / 2, the addition operation (+) is completed before the division
operation (/).
4. A formula may start with any symbol.
54 Computer Application – I (S.Y. B.Com.) (Sem. – III)

5. The default cell reference is absolute reference.

6. A relative cell reference uses two $ signs.
7. An absolute cell reference uses two $ signs.
8. A cell or a range of cells can be given a name.
9. Range is a collection of adjacent cells in a workbook.
10. & is a reference operator.
11. Cell names cannot be used instead of cell addresses in formulae.
12. Copying a formula with relative or mixed references changes cell references.
13. By default, a new workbook has three worksheets.
14. The number of worksheets in a workbook cannot be increased.
15. Many worksheets can be inserted at a time.
16. A workbook must contain at least one worksheet.
17. We can delete all the worksheets in a workbook.
18. A worksheet cannot be renamed.
19. A header is information that appears at the top of each page.
20. Worksheets can be linked with each other only if they are in the same workbook.
21. When a worksheet in one workbook is linked with another worksheet in the same
workbook, then the workbook name does not appear in the linked formula.
22. Print Preview should be used after a document is printed.
23. An Excel formula must start with the equal to (=) sign.
24. When you enter a formula in a cell, the cell displays the formula and the result of the
formula is displayed in the formula bar.
25. The & operator when used in text formula, combines two text values to give a single
piece of text.
26. The multiplication operator (*) has a lower precedence than the addition (+)
operator.
27. Comparison operators have a lower precedence than the exponentiation operator.
28. When a formula is copied from one cell to another, Excel automatically adjusts cell
references.
29. A mixed reference uses a dollar sign ($) either before the column letter or before the
row number, but not both.
30. A formula in one worksheet cannot contain a reference to a cell in another
worksheet.
31. A formula in one worksheet cannot contain a reference to a cell in another workbook.
32. The formula to add values in cells A1, A2 and A3 can be written as =A1+A2+A3 or
as =SUM(A1:A3)
33. If you type the formula =SUM(A1..A5) in a cell, it is automatically corrected to
=SUM(A1:A5).
34. If a formula is copied into another cell, cell references are changed, but if a formula is
moved (cut-paste), cell references are not changed.
35. To refer to a cell in another worksheet, we must precede the cell address by
worksheet name and the ! character.
36. When the name of a worksheet is used in a formula, the worksheet name is always an
absolute reference.
37. A worksheet name cannot include spaces.
38. A worksheet name can include spaces, must be included inside single quotes mark.
39. When referring to a cell in another workbook, the workbook name must be enclosed
in square brackets [ and ].
Microsoft Excel – Multiple Spreadsheets 55

40. The shortcut key to activate the previous worksheet in CTRL + PGUP.
41. A new worksheet can be added to a workbook by pressing SHIFT + F11.
42. By default, a new worksheet is added in front of the currently active worksheet.
43. Worksheet name can contain the colon ( : ) character.
44. A picture, such as a company logo, cannot be displayed in the header or footer part of
a worksheet.
45. A worksheet may have either a header or a footer, but not both.
46. Excel displays page breaks in a worksheet by dashed horizontal and vertical lines.
47. Linking or workbooks is necessary when one workbook itself contains too much data.
48. If there is a change in the source workbook, the dependent workbook is automatically
updated.
49. A workbook must have at least 3 worksheets.
50. A worksheet can contain references to cells in more than 2 workbooks.
ANSWERS
True : 1, 2, 7, 8, 12, 13, 15, 16, 19, 21, 23, 25, 27, 28, 29, 32, 33, 34, 35, 36, 38, 39, 40,
41, 42, 46, 47, 48, 50
False : 3, 4, 5, 6, 9, 10, 11, 14, 17, 18, 22, 20, 24, 26, 30, 31, 37, 43, 44, 45, 49

II. Select the best answer for each of the following questions :
1. When you are typing a formula in a cell. The first thing that must be entered is :
(a) the first cell referenced. (b) parenthesis.
(c) Quotation marks. (d) An Equal sign.
2. Which of these is an absolute reference :
(a) A1 (b) $A1 (c) A$1 (d) $A$1
3. Which of these is a mixed reference :
(a) A1 (b) $A1 (c) A$1 (d) both b and c above
4. Which of these is the correct way of referencing a cell A1 on worksheet named
Admissions2009 in the same workbook :
(a) =Admissions2009!A1 (b) =Admissions2009-A1
(c) =A1!Admissions2009 (d) =Admissions2009
5. Cell D1 in a worksheet contains the formula =A1*(B1+C1). On copying this formula
to cell D2, the formula will be :
(a) =A1*(B1+C1) (b) =A2*(B2+C2) (c) =A1*(B2+C2) (d) =D1*(B1+C1)
6. Cell D1 in a worksheet contains the formula =$A$1*(B1+C1). On copying this
formula to cell D2, the formula will be :
(a) =$A$1*(B1+C1) (b) =$A$1*(B2+C2)
(c) =$A1*(B2+C2) (d) =A$1*(B1+C1)
7. Cell D1 in a worksheet contains the formula =$A1*(B1+C1). On copying this formula
to cell D2, the formula will be :
(a) =$A$1*(B1+C1) (b) =$A$1*(B2+C2)
(c) =$A2*(B2+C2) (d) =A$1*(B1+C1)
8. When referring to a cell in another worksheet (same workbook), the sheet reference
is always _____, while the cell reference may be _____.
(a) absolute, relative (b) relative, absolute
(c) mixed, absolute (d) relative, mixed
56 Computer Application – I (S.Y. B.Com.) (Sem. – III)

9. The result of a logical formula is

(a) a logical value True or false (b) a text value
(c) a numeric value (d) an error message
10. Which of the following gives the reference operator for union of ranges?
(a) ! (exclamation mark) (b) : (colon)
(c) space (d) , (comma)
11. Cell references which change when they are copied are known as :
(a) relative references (b) periodical references
(c) absolute references (d) none of these
12. The format for an absolute reference would look like this :
(a) #A#1 (b) $A$1 (c) &A&1 (d) @A@1
13. Which of the following is a valid way to express a range?
(a) A1/A10 (b) A1-A10 (c) A1:A10 (d) A1;A10
14. How often does Excel automatically recalculate formulae in a worksheet?
a) Every 5 minutes
b) Every time you click on a cell
c) Each time you enter a value in a cell
d) Each time the worksheet is opened or closed
15. Which is the quick keyboard command for seeing formulae in a worksheet ?
a) CTRL + “ (quotation mark)
b) CTRL + ` (left single quotation mark)
c ) ALT + ` (left single quotation mark)
d) SHIFT + ` (left single quotation mark)
16. What command will you use to insert information into a worksheet that will display at
the top and bottom edges of the printed page?
a) Margins b) Page Titles
c) Page setup d) Header and Footer
17. When copying values in Excel 2010, which feature automatically adjusts cell
references for the new copy location?
a) Absolute reference
b) Certain reference
c) Variable reference
d) Relative reference
18. What type of formula cell reference instructs Excel 2010 to keep the cell reference
constant in the formula as it copies it to the destination area?
a) Mixed reference
b) Relative reference
c) Absolute reference
d) Mixed-relative reference
ANSWERS
(1 – d), (2 – d), (3 – d), (4 – a), (5 – b), (6 – b), (7 – c), (8 – a), (9 – a), (10 – d), (11 – a),
(12 – b), (13 – c)
Microsoft Excel – Multiple Spreadsheets 57

III. State the steps to perform the following operations in Microsoft Excel :
1. To change the number of worksheets in a workbook.
2. To activate the previous worksheet.
3. To add / delete a new worksheet.
4. To rename a worksheet.
5. To copy a worksheet.
6. To hide/unhide a worksheet.
7. Switch between displaying formulas and values.
8. Increase the contents of cell A1 by 10% and store the value in cell B1.
9. Increment D3 by 1, and store the result in cell B4.
10. Decrease the contents of cells B1:B10 by the value stored in cell A1, and store the new
values in range C1:C10.
11. Add the contents of cell A1 of Sheet2 and contents of cell B1 of Sheet3 and store the
result in cell A1 of Sheet1 . (Assume active worksheet is Sheet1).
12. Multiply the contents of cell A1 of Sheet1 in workbook “C:\My Documents\ Expd2000”
by 10, and store the result in cell A1 of Sheet1 of the currently open workbook.
13. To insert a Page Break.
14. To remove a Page break.

PRACTICAL EXERCISES
1. Create a new worksheet which contains the temperature in degrees Fahrenheit in
column A, from 26 to 46 in steps of 2 degrees. Column B should contain the
equivalent temperature in degrees Centigrade. The formula for converting from
F to C is :
C = ( F – 32 ) * 5/9
Format the values of centigrade temperature to display one decimal place.
Your formula should not contain the constant 5/9, but instead it should contain an
absolute reference to this fixed value.
Give appropriate headings to worksheet and columns.
2. Enter appropriate formulas (using mixed reference) to complete the following table :
A B C D E
1 5% 6% 7% 8%
2 100 5 6 7 8
3 200
4 300
5 400
Each cell will consist of the value in column A multiplied by the value in row 1. Thus,
cell B2 will contain 100 * 5/100 = 5; cell C2 will contain 100 * 6/100, etc. (Hint:
Formula in cell B2 is =$A2*B$1.
3. Consider the following worksheet. What will be the contents of cells A8, B8, and C8 if
these cells contain the following formulas :
Cell A8: = A4:D4 C1:C6
Cell B8: = A6:D6 B1:B4
Cell C8: = A1:A1,B1:B1
58 Computer Application – I (S.Y. B.Com.) (Sem. – III)

A B C D
1 502 738 635 789
2 603 219 37 828
3 185 18 333 117
4 510 474 575 537
5 706 997 560 178
6 775 620 56 3
7
8
Explain the significance of the results obtained in these cells. Double-click cell B8.
What do you see in the worksheet? Explain. (Hint make use of reference operators).
4. Prepare the spreadsheet shown below. The specifications are given as under :
● Column A should have a width of 8; all others a width of 11.
● The numbers in columns B, C, and E are direct input. Columns D & F require
formulas (cells D6:D8, F6:F8, and F10); the numbers are here just as a check for
your formulas.
● The title INVENTORY REPORT, should be font size 14 point. The title should be
centered over all 6 columns.
● The column headings should be right aligned over numbers (which will also right
align); left aligned over the part numbers which should also be left aligned.
● Bold all column headings and the word TOTAL.
A B C D E F
1 INVENTORY REPORT
2
3 Part Opening Quantity Closing Cost per Inventor
y
4 No. Stock Used Stock Unit Value
5
6 AT 560 150 58 92 5.00 460.00
7 HJ 290 28 7 21 300.00 6300.00
8 GT 300 45 15 30 165.00 4950.00
9
10 TOTAL 11710.00

5. The following data is entered in a worksheet :

A B C
1 Name Basic TA
2 Nikhil 22000
3 Reema 27000
4 Namrata 27500
5 Bhavika 20500
6 Rajesh 25000
Type the formula to calculate the TA in cell C2. TA is 8% of Basic. Copy this formula to
cells C3, C4, C5 and C6.