Computerised Accounting – Class XII

Chapter – 2

SPREADSHEET

Electronic spreadsheet is a computer application software which allows

the user to arrange and organise huge volume of data in tabular form. It
facilitate arithmetic calculations, arrange and analyse data and provide
easy correction of errors.
A file in spreadsheet is known as a ‘Workbook”. A workbook is a
collection of a number of ‘worksheets’.

LibreOffice Calc
LibreOffice Calc is a spreadsheet application that we can use to
calculate, analyse and manage data.

Features of LibreOffice Calc

1. Easy calculations This software provides a lot of tools with which we can
perform complex calculations easily.
2. What-If Calculations : This help the users to predict what will happen if
certain condition changes.
3. Serves as a database : A spreadsheet also performs the functions of a
database.
4. Arranging Data : The data stored in a spreadsheet can be organised and
reorganised according to the needs of the users.
5. Dynamic Charts : The inbuilt charts and graphs help to present data in
an appealing manner.

Components of LIBREOFFICE CALC

1. Rows and Columns : The Worksheet in LibreOffice Calc contains Rows
and Columns in Table format. Rows are named numerically i.e.
1,2,......... from top to bottom. On the otherhand, Columns are referred
by alpha characters i.e. A,B,C,D..... from left to right.
2. Cell : The intersection of a Row and a Column is called a cell. eg. A1.
3. Range : Range is a group of cells that are highlighted in a worksheet. Eg.
B2 : D8.

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Naming Ranges
This means giving a name to a specific range. The procedure for ‘Naming
ranges’ is given below :
1. Enter the scores of each student in from cell C2 to C15 in a worksheet .
2. Select the cells which are to be named i.e. C2:C15.
3. Insert ->Names -> Define Range
4. Enter the name of range i.e. Score in the window appeared and click
‘Add’.

Spreadsheet Operations
1. Open Worksheet : We can open a new work by choosing ‘New’ option
from the ‘File menu. An existing workbook can be opened by choosing
‘Open’ option in the File menu.
2. Save Workbook : We can save a worksheet by choosing ‘Save’ option in
the File menu.
3. Close worksheet : We can close the worksheet by choosing ‘Close’ option
from the File menu.
4. Quit LibreOffice Calc : We can quit LibreOffice Calc by choosing ‘Exit
LibreOffice’ option from the file menu.
5. Add worksheet : To add worksheet, right click the mouse at sheet tab
area and select ‘insert sheet’ from the popup menu.
6. Delete worksheet : To delete unwanted worksheet, right click the
mouse on the sheet tab to be deleted and select the ‘Delete Sheet’ option
from the popup menu.
7. Rename worksheet : To rename worksheet, right click the mouse on
the sheet tab and select ‘Rename Sheet’ option from the popup menu.
Give the name desired and click OK.

Spreadsheet Navigation
Following navigation methods are available here :
1. Using Mouse
2. Using a cell reference
3. Using the Navigator
Types of Data
1. Value : Numerical data is called a value. It includes currency symbol,
minus sign (-), plus sign (+), decimal point (.) and comma(,). For example,
Age of employee, Salary of employee etc.

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2. Label : The text data is called label. It includes alphabets and symbols.
For example, Name of employee, Sex, Designation etc.
3. Formula : The formula is used to perform calculations. For example,
=SUM(A2 : A4).

Components of a Formula
A standard formula may have three components :
I. Cell References
II.Mathematical operators
III.Functions
I.Cell References
A cell reference identifies the location of a cell or group of cells in the
spreadsheet. A cell reference may be relative, absolute and mixed.
1. Relative Cell Reference : When a formula is copied to a new location in a
worksheet, cell references in the formula change in relation to the new
location of the formula, is called relative cell reference.
2. Absolute cell reference : The cell references in a formula remain the
same even when the formula is copied to a new location is called
absolute reference. For absolute cell reference, $(dollar) symbol as prefix
before the column and row names in a formula.
3. Mixed cell reference : This is a combination of relative and absolute cell
references. For example, $B4.
II. Mathematical Operators
The various types of mathematical operators are :
1. Arithmetic : This includes addition, subtraction, multiplication, division
etc.
2. Comparison : This includes equal to, greater than, less than etc.
3. Reference : This includes range operator and union operator.
III. Functions
Functions are the pre-defined formulae in spreadsheet that return a
specific result.

Classification of Functions
1.Date & Time Functions
The most commonly used Date & Time functions are :
1. TODAY : This function returns the current computer system date in the
cell.
Syntax : =TODAY()

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2. NOW : NOW function displays the current system date and time.
Syntax : =NOW()
3. YEAR : YEAR function returns the ‘year’ from the date or date value given
in the brackets.
Syntax : YEAR(“Date”)
4. MONTH : MONTH function returns the month of a given date as an
integer between 1 and 12.
Syntax : =MONTH(“date”)
5. DAY : DAY function returns integer value of a given date (between 1 and
31).
Syntax : DAY(“DATE”)
6. DATEVALUE : DATEVALUE function converts the given date and return its
corresponding date value number.
Syntax : =DATEVALUE(“Text”)
7. DATE : This function returns the date, when the year, month and day
parameters are given as integer separated by commas.
Syntax: =DATE(Year,Month,Day)

2.Statistical Functions
1. COUNT : This function counts the number of cell in a range that contain
numbers.
Syntax : = COUNT(Range)
2. COUNTA : This function counts the number of cells which contain any
value including text.
Syntax : =COUNTA(Range)
3. COUNTBLANK : This function counts the number of empty cells in the
given range.
Syntax : =COUNTBLANK(Range)
4. COUNTIF : This function counts the number of cells within a given range
that meet the given criteria.
Syntax : =COUNTIF(Range,Criteria)

3.Logical Functions
Logical functions are used to compare two values or statements. The
commonly used logical functions are :
1. IF : It is used to test a condition, whether it is true or false.
Syntax : =IF(Test, Then_Value,Otherwise_Value)
2. Nested IF : This function is used to test multiple conditions.

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Syntax : IF(Test_1,Then Value_1,IF(Test_2,Then Value_2,IF(....................)))

3. AND : AND function is used to determine whether the output will be TRUE
or FALSE.
Syntax : AND(Logical Value 1, Logical Value 2,...............Logical Value 30)
4. OR : OR function is used to compare two values or statements.
Syntax : =OR(Logical Value 1, Logical Value 2,.........Logical Value 30)

4.Mathematical functions
The commonly used mathematical functions are SUM and ROUND.
1. SUM : This function is used to get the sum of the given numbers, cells or
range of cells.
Syntax :=SUM(Range)
2. SUMIF : It only sums its values when a particular criteria is met.
Syntax =SUMIF(Range,”criteria”,sum_range)
3. ROUND : It is a function used to round-off a number to a certain number
of decimal places.
Syntax =ROUND(Number,Count)
For example, ROUND(228.768,2) and the result will be 228.77.
4. ROUNDUP : This function rounds a number up away from zero.
Syntax : ROUNDUP(number,count)
5. ROUNDDOWN : It rounds a number down towards zero.
Syntax : ROUNDDOWN(Number,Count)

5.Text Functions
Commonly used text functions are TEXT and CONCATENATE.
1. TEXT : This function converts a number into text according to a user
given format.
Syntax : TEXT(Number,Format)
2. CONCATENATE : This function combines several text strings of different
cells into one string.
Syntax : =CONCATENATE(“Text 1”,Text 2”, ...............”Text 30”)

6.Spreadsheet Functions
Calc also provides the following functions :
1. LOOKUP : LOOKUP function is use for searching certain values from a
particular table.

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2. VLOOKUP : VLOOKUP stands for Vertical LOOKUP. This will simply look for
something in a range of cells and returns something that is in the same
row.
SYNTAX : =VLOOKUP(SearchCriterion,Array,Index,SortOrder).
3. HLOOKUP : HLOOKUP stands for horizontal lookup. It searches for values
from top to bottom horizontally.
Search : HLOOKUP(SearchCriterion,Array,Index,Sorted)

7.Financial Functions
1. ACCRINT :ACCRINT is used to calculate interest accrued on securities and
bonds.
Syntax : ACCRINT(Issue,First interest,Settlement,Rate,Par,Frequency,Basis)
2. RATE : The rate function is used to evaluate the rate of return on
investment.
Syntax : =RATE(Nper,Pmt,PV,Type,Guess)
3. CUMIPMT : It is used to calculate the cumulative interest payments.
Syntax : CUMIPMT(Rate,Nper,PV,S,E,Type)
4. PV : This function is used to calculate the amount of money needed to be
invested at a fixed rate today, to receive a specific amount after a specified
period.
Syntax : PV(Rate,Nper,Pmt,FV,Type)
5. PMT : This function helps to calculate the instalment amount of a loan or
investment.
Syntax : =PMT(Rate,Nper,PV,FV,Type)
6. FV : This function calculates the future value of an investment based on a
constant interest rate.
Syntax : FV(Rate,Nper,Pmt,PV,Type)
7. NPV : Net Present Value(NPV) is the present value of an investment’s
expected cash inflows minus the costs of acquiring the investment.
Syntax : =NPV(Rate,Value 1, Value 2, Value 3................)

Data Entry
The three options for entering data in a worksheet are :
1. Using key board
2. Data fill option
3. Import data from other software.

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Data fill options

We can automatically fill cells with data with the Auto Fill command or the
Series command.
Data Validation
Data validation guarantees that each data we enter will be correct and
accurate.
Data formatting
It means the arrangement of data for computer input or output.
Preparation of Reports using data tables
There are two types of data tables :
1. One-variable data table and
2. Two-variable data table.
1. One-variable Data table : This data table allows you to get multiple
results by changing anyone of the given variables.
2. Two-variable Data Table : A two-variable data table is a data table with
two input values (Two variables) and a single result.
Preparation of Reports using Pivot Table
Pivot table is a tool for combining, comparing, and analysing large
amounts of data easily. It is a table that summarizes source data in another
table, displays the details of areas of interest and creates reports.
Uses of Pivot Table
1. Sub totalling an aggregating numeric data, summarising data by categories
and sub categories, and creating custom calculations and formulae.
2. Summarising the data.
3. Moving rows to columns or columns to rows to show different summaries of
the source data.
4. Filtering,sorting, grouping and conditionally formatting the most useful and
the interesting subset of data to enable us to focus on the information that we
want.
5. Presenting concise, attractive, and annotated online or printed reports.

Prepared by
SREEKUMAR P.R
Published on 15.07.2023
HSST Commerce
T.D.H.S.S, Thuravoor
Alappuzha District
Mobile : 9400561551, 6282524735

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