S T U D Y U NIT 7

MICROSOFT EXCEL

1 Introduction

Application software is programs that run on computer systems, which users utilise
to perform specific tasks. Business applications are applications or software that
help businesses to increase their productivity and users to perform specific tasks (e.g.,
they allow users to create and edit documents or reports to perform simple or complex
calculations needed by the business).

Application software may consist of a single program, such as a media player,

or a collection (often referred to as a software suite) of related but independent
programs and packages that have a common user interface or shared data format,
such as Microsoft Office, which consists of a closely integrated word processor,
spreadsheet, database and so on. Advantages of using a software suite include that
all the packages have a similar look and feel, making them easy to use, information
can easily be transferred between all the packages and all the packages are
installed in a single operation. An example of integration between the packages
included in a software suite could be the creation of a spreadsheet with complex
calculations, which can then be transferred to a word processor to form part of a
detailed annual financial report.
 Application software can be either off-the-shelf software or in-house
developments.

In this study unit, we will examine the use of spreadsheets as a business application
tool, more specifically Microsoft Office Excel (MS Excel). In creating user-friendly
spreadsheets, we will be looking at the basic principles of mathematics, signs or
operators and components of a spreadsheet. Workbook basics will be discussed as
well as operating and formatting workbooks, finishing off with printing and page
layout.

2 Basic principles to revise before working on Microsoft Office Excel

N
O
T
E

For this module, you require certain pre-existing mathematical and accounting
knowledge as well as the ability to apply that knowledge. Section 2 merely emphasises
some basic mathematics, accounting and suchlike knowledge that you should already
have.

2.1 Microsoft Excel signs/operators

In some instances, Microsoft Office Excel uses different signs or operators from those
usually seen in mathematics. Always use the applicable Microsoft Office Excel signs or
operators and not the mathematical ones when writing a Microsoft Office Excel formula.
The table below indicates the mathematical signs or operators with their associated
Microsoft Office Excel signs or operators:
 Assessment tip!
Please ensure that all your formulas start with an “equal” sign for all your assignment and
examination answers. Failure to do so will result in students losing marks
unnecessarily!
Example: =SUM(A1:A5)

2.2 Order of operation

The order of operation is the sequence of computation that a formula follows to arrive
at an answer. Microsoft Office Excel uses the same order of operation as mathematical
rules, and it will therefore perform computations in the following sequence:

Sequence Explanation and process

First computations/calculations in parentheses/brackets,
no matter where they are in the formula
Second computations with exponents
Third computations involving multiplication (*) and division (/)
from left to right
Fourth computations involving addition (+) and subtraction (–)
from left to right

Examples

10 + 10 * 5 = ? What do you think the answer would be?

Microsoft Office Excel will first calculate 10 * 5 = 50 and then add the 10 to the answer, that
is,
10 + 10 * 5 = 60

How do you write the formula if you want Microsoft Office Excel to first add the
two 10s together and then multiply the answer by 5? What do you think? According to
the order of operation, we know Microsoft Office Excel will first perform
computations in brackets or parentheses. By inserting the 10 + 10 in parentheses,
Microsoft Office Excel will calculate the amount and then multiply the answer by 5
because multiplication is third in the sequence and c o m e s after parentheses.
Your formula will thus change to (10 + 10) * 5 = 100

In which order would Microsoft Office Excel perform this formula?

150 + 150 / (2 + 12) *12 / 4 = 182.14

Sequence Formula Reason

1st (2 + 12) = 14 Computations/calculations in parentheses/brackets, no
matter where they are in the formula.
2nd 150 / 14 = Computations involving multiplication (*) and division (/)
10.714 from left to right. The 14 relates to the answer calculated in
the 1st sequence.
 3rd 10.714 * 12 = Computations involving multiplication (*) and division (/)
128.568 from left to right. The 10.714 relates to the answer calculated
in the 2nd sequence.
4th 128.568 / 4 = Computations involving multiplication (*) and division (/)
32.142 from left to right. The 128.568 relates to the answer
calculated in the 3rd sequence.
5th 150 + 32.142 Computations involving addition (+) and subtraction (-)
= 182.142 from left to right. The 32.142 relates to the answer
calculated in the 4th sequence.

Calculation activity 7.1

Using the examples below, recalculate each formula and compare your answer
with the answer provided. Keep trying, by using the order of operation in 2.2 until
you find the same answer.

100 + 100 / 2 = 150 (100 + 100) / 2 = 100

25 * 4 / 2 + 10 = 60 25 * 4 / (2 + 10) = 8.333
150 + 150 / 2 + 12 * 12 / 4 = 261 (150 + 150) / 2 + 12 * 12 / 4 =186
(150 + 150) / (2 + 12) * 12 / 4 = 64.29

2.3 Changing the sign of an amount

To change the sign of an amount from a positive to a negative, or from a negative to a
positive, the amount can be multiplied by -1. For example; +50 * -1 = -50 and -100 * -1
= +100.

2.4 Percentages (%)

If a whole cake is equal to 100% and you and 4 friends need to share it equally, each
one of you will receive 20% of the cake. How did we calculate this? 1 person/5 persons,
that is, 1/5 = 0.2 or 20%.
A percentage is a fraction in which one (1) equals the whole or 100%. In Microsoft
Office Excel and mathematics, 1 = 100% (100 / 100 = 1). Everything less than 1 (but more
than 0), is a percentage (%) thereof. Please use the applicable fraction when working with
percentages in Microsoft Office Excel. For example:

% in numerical format How to write it in Microsoft Office Excel

33.33% 0.3333
100% 1
15% 0.15

When you see a cell on a spreadsheet reflected as a percentage, always remember that
the underlying value of the cell is still a fraction. The format of the cell (see section 8.1
in this study unit) was only changed to display the fraction as a percentage, but the
underlying value did not change – that is, the underlying value of the fifty percent (50%)
in the cell is 0.50. When you use a cell displaying a percentage format in any of your
formulas or functions,
DO NOT multiply or divide the value by 100.
2.5 Working with VAT percentage, gross profit percentage and markup
You are expected to be able to calculate amounts both inclusive and exclusive of VAT,
as well as the VAT amount itself, by using the applicable VAT percentage. You should
also be able to calculate sales amounts, cost of sales and gross profit, markup and
gross profit percentage. You can use the following formula, or any other formula you
are comfortable with, to help you with these calculations:

Formula: VAT, GROSS PROFIT (GP) and MARKUP PERCENTAGES

Basic
principles:

• Sales price excluding VAT + VAT = sales price

including VAT

EXAMPLE 1: VAT

R % Microsoft Office
Excel underlying
value
Selling price (excluding VAT) 500 100 1.00
VAT 75 15 0.15
Selling price (including VAT) 575 115 1.15

Calculate the selling price excluding VAT, using the selling price
including VAT and the VAT percentage.

The amount you need in rand = the amount you need in % / the
amount you have in % * the amount you have in rand.

– The amount you need in % = 1.00 (you need to calculate the

selling price excluding VAT).
– The amount you have in % = 1.15 (the selling price including VAT).
– The amount you have in R = R575 (the selling price including VAT in
rand).
– 1.00/1.15 * R575 = R500.
(Using mathematical rules, this formula can be simplified to R575/1.15 =
R500.)

Calculate the selling price including VAT, using the selling price
excluding VAT and the VAT percentage (VAT %).

The amount you need in rand = the amount you need in % / the
amount you have in % * the amount you have in rand.

– The amount you need in % = 1.15 (you need to calculate the selling
price including VAT).
– The amount you have in % = 1.00 (the selling price excluding VAT).
– The amount you have in R = R500 (the selling price excluding VAT in
rand).
– 1.15/1.00 * R500 = R575.
(Using mathematical rules, this formula can be simplified to 1.15 * R500 =
R575.)
Calculate the VAT amount using the selling price including VAT and the
VAT %. The amount you need in rand = the amount you need in % /
the amount you have in % * the amount you have in rand.

– The amount you need in % = 0.15 (you need to calculate the VAT
amount).
– The amount you have in % = 1.15 (the selling price including VAT).
– The amount you have in R = R575 (the selling price including VAT in
rand).
– 0.15/1.15 * R575 = R75.

Calculate the selling price including VAT using the VAT amount and the
VAT %. The amount you need in rand = the amount you need in % /
the amount you have in % * the amount you have in rand.

– The amount you need in % = 1.15 (you need to calculate the

selling price including VAT).
– The amount you have in % = 0.15 (the VAT%).
– The amount you have in R = R75 (the VAT amount in rand).
– 1.15/0.15 * R75 = R575.
Concepts: GROSS PROFIT AND MARKUP

The business world uses the terms “markup” and “gross profit
margin” interchangeably, although there are differences between the
two.

Markup, like gross profit, is the difference between the selling price
and cost price of an item.

Markup may be expressed either as a rand amount or as a percentage.

If an item has a cost price of R100 and it sells for R150, then the markup
is R50 (i.e., R150 less R100) if it is expressed in rand.

The markup margin of the item would be 50% (selling price [R150] minus
cost [R100] divided by cost price [R100] of the item) if it is expressed as a
percentage.

Gross profit margin, however, is calculated as the difference between

the selling price and cost price of an item, divided by the selling price of
the item. Thus, as in the example above, the gross profit margin of the
item would be 33% (selling price [R150] minus cost [R100], divided by
selling price [R150] of the item), which is expressed as a percentage.

Basic principles:

• Gross profit or markup = sales – cost of sales

• Sales = cost of sales + gross profit or markup
• Markup margin (%) = markup/cost of sales
• Gross profit margin (%) = gross profit/sales

EXAMPLE 2: Markup and markup margin

The markup margin (percentage) in this example is 20%.

R % Microsoft Office Excel

underlying value
Cost of sales 1,580 100 1.00
Markup 316 20 0.20
Sales 1,896 120 1.20

Calculations: MARKUP AND MARKUP MARGIN

Calculate the cost of sales amount, using the sales amount of

R1,896 and the markup margin.

The amount you need in rand = the amount you need in % / the
amount you have in % * the amount you have in rand.

– The amount you need in % = 1.00 (you need to calculate the cost of
sales).
 – The amount you have in % = 1.20 (the sales).
– The amount you have in R = R1,896 (the sales amount in rand).
– 1.00/1.20 * R1,896 = R1,580.
(Using mathematical rules, this formula can be simplified to
R1,896/1.20 = R1,580.)

Calculate the sales amount, using the cost of sales amount of R1,580
and markup margin.

The amount you need in rand = the amount you need in % / the amount
you have in % * the amount you have in rand.

– The amount you need in % = 1.20 (you need to calculate the sales
amount).
– The amount you have in % = 1.00 (the cost of sales).
– The amount you have in R = R1,580 (the cost of sales amount in rand).
– 1.20 / 1.00 * R1,580 = R1,896.
(Using mathematical rules, this formula can be simplified to R1,580 * 1.20
= R1,896.)

Calculate the markup amount, using the sales amount of R1,896 and
markup margin.

The amount you need in rand = the amount you need in % / the amount
you have in % * the amount you have in rand.

– The amount you need in % = 0.20 (you need to calculate the markup amount).
– The amount you have in % = 1.20 (the sales).
– The amount you have in R = R1,896 (the sales amount in rand).
– 0.20/1.20 * R1,896 = R316.

Calculate the sales amount, using the markup amount of R316 and
markup margin.

The amount you need in rand = the amount you need in % / the amount
you have in % * the amount you have in rand.

– The amount you need in % = 1.20 (you need to calculate the sales amount).
– The amount you have in % = 0.20 (the markup margin).
– The amount you have in R = 316 (the markup amount in rand).
– 1.20/0.20 * 316 = R1,896.

EXAMPLE 3: Gross profit and gross profit margin

The gross profit percentage in this example is 20%.

R % Microsoft Office Excel

underlying value
Cost of sales 2,000 80 0.80
Gross profit 500 20 0.20
 Sales 2,500 100 1.00

Calculations: GROSS PROFIT AND GROSS PROFIT MARGIN

Calculate the cost of sales amount, using the sales amount of

R2,500 and the gross profit percentage.

The amount you need in rand = the amount you need in % / the
amount you have in % * the amount you have in rand.

– The amount you need in % = 0.80 (you need to calculate the cost of
sales).
– The amount you have in % = 1.00 (the sales).
– The amount you have in R = R2,500 (the sales amount in rand).
– 0.80/1.00 * R2,500 = R2,000.
(Using mathematical rules, this formula can be simplified to 0.80 *
R2,500 = R2,000.)

Calculate the sales amount, using the cost of sales amount of

R2,000 and gross profit percentage.

The amount you need in rand = the amount you need in % / the
amount you have in % * the amount you have in rand.

– The amount you need in % = 1.00 (you need to calculate the sales
amount).
– The amount you have in % = 0.80 (the cost of sales).
– The amount you have in R = R2,000 (the cost of sales amount in
rand).
– 1.00/0.80 * R2,000 = R2,500.
(Using mathematical rules, this formula can be simplified to
R2,000/0.80 = R2,500.)

3 How to solve a problem in Microsoft Office Excel

Here are a few simple guidelines to keep in mind, before you start with your spreadsheet:

• Understand the business problem you are dealing with. What is the problem? What
should I calculate? What is it based on? Which amounts do I have? What assumptions
should I make?
• How will you solve/fix the problem? Formulate your desired results.
• Plan your spreadsheet before you create it in Microsoft Office Excel.
• Now go to Microsoft Office Excel and prepare the spreadsheet in such a way that it will
give you the required output or deliverable.
• Use neighbouring columns and rows when organising your information.
• Do not skip columns or rows just because you want to spread the information. Use the
formatting functions instead.
• Use a single column at the left of the table for row headings.
• Use a single row at the top of the table for column headings.
 • If your table requires a title, put it in the row above the column heading and in the same
column as the row heading.
• Put all your assumptions or variables on the face of your spreadsheet. As far as
possible, do not hard code any formulas, such as entering an amount or percentage in a
formula. Instead, refer to a cell where the amount or percentage is displayed.
• Build in checks and balances where possible to ensure that the spreadsheet you
created, functions correctly.
• Keep the spreadsheet logical.

NOTE

Hint:

If you are struggling to write a formula using cell references, first write the formula
using amounts and replace the amount with the relevant cell reference.

4 Using Microsoft Office Excel: regional settings

PLEASE NOTE

For reporting purposes, one should adhere to ISO31-0 (International Organisation for
Standardisation) used in South Africa, where the thousands separator is a space (“ “) and
the decimal separator is a comma (,).

For example: 8 355 214

1 234,81
R 235 789,19

However, when using Pastel Accounting and spreadsheets (Microsoft Office Excel or
OpenOffice Calc) for AIN1501 purposes, you will need to ensure that your computer’s
regional settings are set up as follows to ensure standardisation of spreadsheet formulas
and functions:
• Click on the Microsoft start button and the following image will appear:

Microsoft
start button

• Type Control Panel as indicated below.

Control Panel
• The following image will appear:

• Click on the control panel image.

Control panel image

 • In the control panel window, locate Change date, time or number formats which is in
blue just under the Clock and Region tab.

Change
date, time or
number
formats

• Select the formats tab, make sure that the current format is English (South Africa) and
then click on the Apply button.

English
Formats
(South
Africa)
• On the formats tab, click on Additional settings button.

Additional
settings

• On the numbers tab, ensure that the options are selected as follows, then click Apply.
• On the currency tab options, ensure that the options are selected as follows, then click
Apply.

• After changing the Decimal symbol, Digital grouping symbol and List separator
according to the instructions above, click on the Apply button for these settings to
take effect.

In AIN1501, numbers and currency will be formatted

as follows: For example: 8,355,214

1,234.81
R 235,789.19

Note: The reason for the above deviations from the accepted standard used
in South Africa as mentioned above, is to

• ensure the standardisation of spreadsheet formulas and

functions in this course
• increase the user friendliness of spreadsheets (e.g., the displayed
amounts are easier to read)

See section 8 in this study unit for worksheet and cell formatting.
 PLEASE NOTE

If information is used for most formal reporting purposes, the above-mentioned

ISO standard should be used.

BEFORE CONTINUING, NOTE THE FOLLOWING

You should perform all the activities included in this study unit to familiarise
yourself with Microsoft Office Excel. By performing these activities, you will learn
the basics of Microsoft Office Excel. You will need to know these basics when
commencing the subsequent study units in this topic because this information
will not be discussed in detail later on.

Note: These are not manual exercises. You need to do them on a

computer!

5 Background

5.1 What is a spreadsheet?

A spreadsheet is a grid of columns and rows that cross (intersect), much like a
chessboard. Columns appear vertically and are identified by a letter (say, A, B, C, etc),
while rows appear horizontally and are identified by a number (say, 1, 2, 3, etc).
Where a column and a row intersect, a cell is formed. Each cell has a unique cell
reference (address) based on the specific column and row in which it can be found. A
cell’s reference is always expressed as first the column reference and then the row
reference. Cell B6, for example, refers to a cell found where column B and row 6
intersect. B6 is known as a cell reference. A cell reference can never change, but the
data value entered in a cell can change.
5.2 Components and layout of a spreadsheet
When working in Microsoft Office Excel, you can have many files or workbooks. Each
file can have many separate sheets called worksheets. These worksheets are identified
as Sheet1, Sheet2, Sheet3 and so on. (Since the terms “workbook” and “file” mean the
same thing, you can use either term when working with spreadsheets.)

The most recognisable difference between a word-processing document and a

spreadsheet is that the spreadsheet uses rows and columns. Numerical data entered
into a spreadsheet is easier to read, understand and manipulate when presented in rows
and columns. Another major advantage of using a spreadsheet is that complicated
calculations can be done with the use of formulas and functions, whereas this is not
possible in a word-processing document.

Below is a typical Microsoft Office 365 Excel spreadsheet layout:

5.3 A selection of the spreadsheet components

A selection of the spreadsheet components will now be explained in more detail.
(a) Active cell
A cell becomes active when you select or click on that cell. The active cell is
outlined in black (see A1 above), the headings for the column and the row in which
the cell is located are also highlighted. In the example above, a cell in column A
row 1 was selected. The headings in column A and row 1 are highlighted, and cell
A1 is outlined. The cell reference of the active cell (A1 in this example) will also
appear in the Name Box (see the upper-left corner of the worksheet). Note that
anything you type or any function you insert will be entered or inserted into the
active cell.

(b) Ribbon
The Ribbon contains tabs on which items are organised in groups of related tools.

• Tabs. In a default setup, each of the eight tabs (File, Home, Insert, Page Layout,
Formulas, Data, Review and View) represents core tasks in Excel. The
commands on the Home tab are those that Microsoft identified as the most
commonly used when you do basic tasks in worksheets. The File tab will open
a menu with commands used to open, save, print, share and close your
workbooks or files. Options included in the File tab menu will give you access
to set options.
• Ribbon groups. Each tab contains a set of ribbon groups with related controls.
Example: Font and Alignment ribbon groups in the Home tab.
• Commands. Commands are specific icons within each of the ribbon groups.
These icons are displayed in picture format to help you to easily recognise the
command you want to use. Each icon performs a particular command when
you click on it with the mouse. (Hint: Hovering with your mouse pointer over
an icon or command, will make the description of the icon appear.)

The current commands on the Ribbon are the commonly used ones and
user specific. Not all command functions will display each time you work on
Excel, but are displayed on the working screen, depending on the functions
being performed at a particular point in time. For example, if your worksheet
does not have a chart, the commands needed to work with charts are not
 visible. However, once a chart has been created, the Chart Tools will then
appear, with two tabs: Design and Layout.

Do not worry if all the commands are not visible all the time because they will
appear as soon as you have taken the first step.

(c) Dialog Box Launcher

The Dialog Box Launcher is an arrow-like icon located at the lower-right corner of
some of the Ribbon groups. The icon signifies the fact that, within that particular
ribbon group, there are more options available for that group. When you click on
the arrow with your mouse, it will open a dialog box or a task pane.

(d) Quick Access Toolbar

The commands on the Quick Access Toolbar are always visible. You can add
commands you often use, to this toolbar by right-clicking on the command or icon
you want to add and click on Add to Quick Access Toolbar. To remove a button
from that toolbar, right-click the button on the toolbar, and click Remove from
Quick Access Toolbar.

(e) Formula Bar

The formula bar is used to enter any applicable function to perform any particular
calculation(s). Excel has a number of embedded calculations, such as: PMT, FV,
SUM, and so forth, which can be accessed by clicking on the fx icon (located just
before the formula bar).

6 Workbook basics
We will now take you through various activities to help you understand workbook
basics.

6.1 Starting a workbook

You will be able to start working with Microsoft Office Excel by following these steps:
 Computer Activity 7.2
• Click on the Windows start icon or button.
• Select All Programs.
• Select Microsoft Excel
OR

• Select the Excel shortcut icon from your computers’ desktop if it is

visible.

• Click on the Microsoft start button and the following image will appear:

Microsoft
start button

▪ Click on the Excel image.

Excel

The Microsoft Office Excel window with a full-sized workbook window will open. The
workbook will be displayed in the same way as discussed under the layout of the
workbook. The workbook will contain a file titled Book 1.
 6.2 Saving a file

Computer activity 7.3

• Click on the File tab.

• This will open Save As menu
options.
• Click on the Save As option.

Documents

Save as

Browse

File name

Save

• Select the preferred folder from which you wish to save your document. In most
instances, you will save your document in the My Documents folder.
• Type the name of the file (Test01) into the File name field, which is beside
File name. (You will be typing over/replacing the default file name Book1.xlsx.).
• On the Save as type drop-down list, select the Excel Workbook option.
• Click on the Save button.

PRACTICAL HINTS:

❖ Create separate folders (in a logical place), for example, create a folder for
all your AIN1501 files.
❖ Use descriptive file names.
When creating a file, consider its compatibility with the Excel versions used by other users
to whom you would like to send the file or with whom you would like to share the file.

6.3 Close a file and exit Microsoft Office 365 Excel

(a) Closing an active Excel file while Microsoft Office 365 Excel is still open.
 Computer activity 7.4

▪ Click on File

File

▪ Click on Close

Close

• Excel will then display the below warning message, asking you to choose an
appropriate option between Save, Don’t Save and Cancel. Click on

o Save – Excel will save the all the activities performed on the file you
wish to save.
o Don’t Save – Excel will not save any activities performed after any
preceding saved activities.
 o Cancel – In case you changed your mind about saving the file, Excel
allows you the cancel opportunity. Subsequently, you may continue
working on the file.

• Please take note that instead of Book1, the actual name of your file will
be displayed (which in this case is Test01).

(b) Closing the active Excel file as well as Microsoft Office Excel via Shortcut
option

Computer activity 7.5

• Click on the File tab icon at the top-left corner of the file.
• Select the appropriate option of action you wish to take: Save, Don’t
Save or Cancel.

“Close”
shortcut

NOTE

Always ensure that you click the Save option to save the changes you have made
(i.e., if you wish to keep the changes).

Before you start the next section, start Microsoft Office Excel, and open the
existing workbook file, Test01.

6.4 Naming or renaming worksheets

 Computer activity 7.6

• On the Sheet tab bar, right-click on the sheet tab for Sheet1.
• Click on Rename. Sheet1 will now be highlighted.
• Type the name test to rename Sheet1 to test.
• Press Enter on the keyboard.

Shortcut option

• Double-click on Sheet1.
• Type the name test.
• Press Enter.

6.5 Inserting additional worksheets

Computer activity 7.7

• Click on the Home tab.

• In the Cells group, click on the arrow below Insert.
• On the drop-down menu, click on Insert Sheet.
A new Worksheet, called Sheet1 or Sheet2 or Sheet3, will be added
to your workbook.

Shortcut options

• Place your cursor on Sheet1/2/3 and right-click.

• Click on Insert option and select to add a new worksheet.

OR
• Click on New sheet icon to add a new worksheet.

OR
• Click on (Shift+F11) on the keyboard.
6.6 Inserting columns or rows

To insert a single column, click on any cell in the column immediately to

the right of where you want the new column to be inserted, and click on the
applicable command.

Computer activity 7.8

• On the sheet named test, enter Old column B in cell B1 and

Old column C in cell C1.
• Click and highlight the whole of column C.
• Click on the Home tab.
• In the Cells group, click on the arrow below Insert.
• On the drop-down menu, click on Insert Sheet Columns.

• The spreadsheet will now appear as follows:

 To insert a single row, click on any cell in the row immediately below
where you want the new row to be inserted, and click on the applicable
command.

Computer activity 7.9

• On sheet 2, enter Old row 2 in cell A2 and Old row 3 in cell A3.
• Click on any cell in row 3 (e.g., A3).
• Click on row 3 to highlight row 3.
• Right-click on row 3.
• Click on Insert.

Row 3

Insert

• The spreadsheet will now appear as follows:

 6.7 Deleting worksheets

Computer activity 7.10

• Click on sheet 2/3 (the worksheet you want to delete).

• Click on the Home tab.
• In the Cells group, click on the arrow below
Delete.
• Select Delete Sheet.

Home Delete

Delete
Sheet

Shortcut option
 • Click on the tab of the sheet you wish to delete.
• Right-click and select Delete to delete the selected sheet.

6.8 Deleting columns or rows

To delete a single column, click on any cell in that column and click on the applicable
command.

Computer activity 7.11

• On the sheet named test, click on any cell in column C.

• Click on the Home tab.
• In the Cells group, click on the arrow below Delete.
• On the drop-down menu, click on Delete Sheet Columns.
• The spreadsheet will now appear as follows:

To delete a single row, click on any cell in that row and click on the applicable command.

Computer activity 7.12

o

• On sheet 2, click on any cell in row 3.

• Click on the Home tab.
• In the Cells group, click on the arrow below Delete.
 • On the drop-down menu, click on Delete Sheet Rows.
• The spreadsheet will now appear as follows:

6.9 Moving around in a spreadsheet

Besides using the mouse to move around in a spreadsheet, the following keyboard
keys can also be used:

CTRL + HOME Move the active cell to A1.

Move the active cell to the last-used cell (right bottom)
CTRL + END
in the worksheet.
END + → Move to the last column.

END + ↓ Move to the last row.

Page Up Move one screen up.

Page Down Move one screen down.

F5 Allows you to specify the cell reference to go to

6.10 Selecting a worksheet range

To select a worksheet range, you need to anchor the cell pointer in the cell, which will
form the starting point of the range, and then select the required range.

Computer activity 7.13

• Click in Cell A1.

• Press and hold the mouse button (left button) in Cell A1.
• While holding down the mouse button, drag across the worksheet to Cell F6.
• Release the mouse button.
• The address of the range you have just highlighted is A1:F6.
7 Operating the workbook
Computer activity 7.14

7.1 Entering data

(a) Entering numbers

• Click in Cell A1.

• Enter the numbers 12345678.
• Press Enter.

(b) Entering text

If the first character you enter is a letter, Microsoft Office Excel automatically
precedes the entry with a label-prefix character (‘). If you wish to enter numbers as
a label, you should start your entry with a label-prefix character (‘). For example, if
007 is entered as a number, it will display as 7, but if it is entered with a label-prefix
character ‘, and thereafter enter/type 007, it will be displayed as 007.

Comput er act i vi t y 7.14 ( cont i nue d) :

• Click in Cell A2.

• Enter the text Spreadsheet
• Click in Cell C2.
 • Enter the value 50 000 as a label.
• Press Enter.

7.2 Editing data

Data can be corrected in two stages:

(a) Correcting errors while data is being entered

Comput er act i vi t y 7.15

• Click in Cell A5.
• Enter the text DECENBER (do not press Enter).

You realise you have misspelt the word DECEMBER.

• Click with the mouse pointer to the left of the character N.

• Press the Delete key.
• Type the character M.
• Confirm the entry by pressing Enter on the keyboard.

(b) Correcting errors after data has been entered

Comput er act i vi t y 7.16

• Click in Cell A6.

• Enter the text DECENBER.
• Confirm the entry by pressing Enter on the keyboard.

You realise that you have misspelt the word DECEMBER.

• Double-click with the mouse pointer on the word or press F2.

• Click with the mouse pointer to the left of the character N.
• Press the Delete key.
• Type the character M.
• Confirm the entry by pressing Enter on the keyboard.

7.3 Removing data

Comput er act i vi t y 7.17

• Click in Cell A1.

• Select range A1:J10 with the mouse.
 • Press the Delete key on the keyboard.

7.4 Copying data

Computer activity 7.18

• Click in Cell A1.

• Type the text JANUARY.
• Click in cell A2.
• Type the text FEBRUARY.
• Select range A1:A2 with the mouse.
• Click on the Home tab
• In the Clipboard group, click on Copy.

• Click on C1, the destination cell to which the information will be

copied to.
• Click on the Home tab.
• In the Clipboard group, click on Paste.

• The data is copied to the new destination and will appear as follows:

Note: When you copy data, you will not remove the data from the cell,
but merely make a copy. The copy will be pasted in another location
and the original data will still be displayed on the original place. When
the content of the cell has been pasted, it overwrites the existing
cell content where it was pasted.
 Shortcut options

• Copy: Press CTRL + C simultaneously.

• Paste: Press CTRL + V simultaneously.

7.5 Moving/Cutting of text

Computer activity 7.19

• Select range A1:A2 with the mouse.

• Click on the Home tab.
• In the Clipboard group, click on Cut.

• As soon as Cut is clicked, the data to be cut will be highlighted

by the green-dotted box (see below).

Note: The range content will be placed on the CLIPBOARD, which

is a temporary storage area.

• Click on E1, the destination cell.

• Click on the Home tab.
• In the Clipboard group, click on Paste.
• The data is moved to the new destination and will look like
this:
 Note: When you cut data, you will remove the data from the original
cell and paste it in the selected (new) location. When the
content of the cell has been pasted, it overwrites the existing
cell content.

Shortcut options

• Cut: Press CTRL + X simultaneously.

• Paste: Press CTRL + V simultaneously.

8 Workbook and cell formatting

Every time a new file is created, the default setting is applicable. If you exit the
program and return to it, the settings in the dialog will be the default settings.

Comput er act i vi t y 7.20

• Open a New Workbook and name it Formatting exercise
 Do not change any of the column widths before being instructed to do so.

• In cell A1, enter Microsoft Excel Formats.

• In cell A2, enter JANUARY.
• In cell A3, enter Format cells.
• In cell B2, enter 100000.
• In cell B3, enter 50000.
• In cell B5, enter 0.02.
• In cell B6, enter 2.
• In cell C2, enter 80000.
• In cell C3, enter 6500.54.

We will now use the “Formatting exercise” file to perform computer activity 4.20
to cover the more frequently used formatting options

(a) Number formatting

Comput er act i vi t y 7.20 ( cont i nued)

Use number formatting to differentiate one kind of numeric data from
another, for example, currency (R), percentage (%) and so forth. There are
different ways to access the different options needed.

• Using your Formatting exercise file.

• Select cell B2.
• Click the Home tab and locate the Number ribbon group option.
• Change the current B2 number style to the comma style by
clicking the Comma Style icon.
• Still in the Number ribbon group, click on the drop-down arrow
next to the Accounting Number Format icon, and then select
English (South Africa) option.

Number formatting – continued

• Select cell C2.

• Click on the Home tab on the Ribbon.
 • In the Number group, click on the Dialog Box Launcher
arrow. This will open the Format Cells dialog box.
• Select the Number tab.
• Under Category, select Number.
• Select three decimal places, tick the 1 000 separator and leave
the negative numbers on the first option (-1,234.210).
• Select OK to change the format.
• Select cell C3.
• Right-click on your mouse and select Format Cells.
• Select the Number tab.
• Under Category, select Currency.
• Under Symbol, select: $ English (United States).
• Select one decimal place and leave the negative numbers on
the first option (-$1,234.1).
• Select OK to change the format.
• Select cell B5.
• Click on the Home tab on the Ribbon.
• In the Number ribbon group, click on Percent Style icon.
• Select cell B6.
• Click on the Home tab on the Ribbon.
• In the Number group, click on the Dialog Box Launcher
arrow. This will open the Format Cells dialog box.
• Select the Number tab.
• Under Category, select Percentage.
• Select two decimal places.
• Click on OK.

Did cell B5 or B6 reflect 2% after the Percent Style format was

applied to it?

Take note that the cell B5 value was entered as 0.02.

It is VERY important to remember that the underlying value of any

cell formatted as a (%), is a fraction – that is, in this instance, the
underlying value of cell B5 is 0.02 and not 2, and the underlying
value of cell B6 is 2, and not 200. See section 2.4 in this study unit.

(b) Alignment of data

Comput er act i vi t y 7.20 ( cont i nued)

This will give you various options in text alignment, text control and text
direction.

Merge combines the selected cells into one cell.

• On your Formatting exercise file, select range

A1:C1.
 • Click on the Home tab on the Ribbon.
• In the Alignment group, click on the arrow next to Merge &
Centre.
• On the drop-down menu, select Merge &
Centre.

Wrap text makes all the contents in a cell visible, displaying it on

multiple lines.

• Select range A2:A3.

• Click on the Home tab on the Ribbon.
• In the Alignment group, click on the Wrap text
icon.

(c) Changing fonts and attributes

Under the Font group, you will see some of the following default settings
for the workbook (your default settings may differ from what is shown
below):

• Font name: Arial

• Font style: Regular
• Size: 10
• Colour: Automatic
• Underline: None

Under this group, you can change any of the above-mentioned settings and
add bold, italics and underlining to the text.

Comput er act i vi t y 7.20 ( cont i nued)

• On your Formatting exercise file, select cell A1.

• Click on the Home tab on the Ribbon.
• In the Font group, click on the arrow next to the Font box.
• On the Font drop-down menu, select Comic Sans MS.
• In the Font group, click on the arrow next to the Font size box.
• On the drop-down menu, select 12.
• In the Font group, click on the Bold icon.
• Select range A2:C6.
• In the Font group, click on the Dialog Box Launcher arrow.
This will open the Format Cells dialog box.
• Select the Font tab.
• Under Font, select Arial.
 • Under Size, select 11.
• Select OK to change the format.

Bold icon

(d) Creating borders

You can frame the data with border lines and different
edges.

Comput er act i vi t y 4.20 ( cont i nued)

• On your Formatting exercise file, select cell B3.

• Click on the Home tab.
• In the Font ribbon group, click on the arrow next to the Border icon.
• On the drop-down menu (shown above), select the Bottom Double
Border icon.
• Select cell C3.
• Click on the Home tab on the Ribbon.
• In the Font group, click on the arrow next to the Border icon.
• On the drop-down menu, select the Top and Double Bottom Border
icon
(e) Changing filing and font colours.

• Here you can set the background and/or font colour and pattern of
the cells selected.
• These settings can be changed on: Home tab/Font ribbon group

(Do not change any of these for this activity.)

(f) Protection and security settings

Here you can lock cells, so that they cannot be changed when a
worksheet is protected.

(Do not change any of these for this activity.)

Protection and spreadsheet security will be dealt with in detail in study

unit 6.

Feedback on activity 7.20

• Your results for activity 4.20 should appear as follows:

 8.2 Column width
The column width should be set to fit the largest set of characters in a cell.
If you see the following in a cell, ######## (hashes), it means the column
width is too small to fully display all the contents of the cell. Example

There are two ways of correcting this

problem:

• Using an icon/command

• Click on the Home tab on the

Ribbon.
• In the Cells group, click on the
arrow below the Format icon.
• Click on the Column Width and
increase the column width until the
data appears

• Using the mouse

• Move the mouse pointer to the border

line between column “B” and column “C”.
• The mouse pointer then changes to a
cross-like icon with a two-headed vertical
arrow.
• Then double-click on the border line to increase
the column width OR
• Click and drag to the right to increase the width
of the column (while still holding in the mouse
button), or to the left to decrease the column
width.

The data will now be displayed without hashes.

8.3 Row height

 The row height should be set to fit the largest set of characters in a cell. If you
cannot see all the text in a cell, it means the row height is too small. For example:

There are two ways to correct this problem:

• Using an icon/command

• Click on the Home tab on the Ribbon.

• In the Cells ribbon group, click on the arrow below the Format icon.
• On the drop-down menu, select Row Height and increase the row height
until the data appears.

• Using the mouse

• Move the mouse pointer to the number 1 of the row header.

• Point to the bottom of the row border.
• The mouse pointer changes to a cross-like icon with a two-headed horizontal
arrow.
• Click the mouse and drag down to increase the height of the row (while still
holding in the mouse button) or drag upwards to decrease the row height OR
• Double-click the mouse to fit the largest data cell.

The data will now be displayed in full.

9 Printing and page layout

9.1 Print area

This defines or selects the area of a worksheet you want to print. Always define the
area you want to print before you continue with the rest of the page setup (see section
9.2 in this study unit).

Computer activity 7.21

• Select the area you want to print (as you would select a range).
• Click on the Page Layout tab on the Ribbon.
• In the Page Setup ribbon group, click on the arrow below the Print
Area icon.
• On the drop-down menu, select Set Print Area.
(a) Page

• Orientation

Orientation is used to set up printing preference as either portrait or landscape

format.

Ribbon: Dialog Box Launcher:

Page Layout tab Page Setup dialog box
• Click on the Page Layout tab. • Select the Page tab in the Page
• In the Page Setup group, click on Setup dialog box.
the arrow below the Orientation • Click on either the Portrait or
icon. Landscape option button.
• On the drop-down menu, select
either
Portrait or Landscape, depending
on your printing needs.

• Leave the default selection as is.

• Scaling

Scaling is used to set the width or height of a printed worksheet to a maximum

number of pages or to stretch or shrink the printed worksheet to a percentage of
its actual size.

Ribbon: Dialog Box Launcher:

Page Layout tab Page Setup dialog box
• Click on the Page Layout tab. • Select the Page tab in the Page
• In the Scale to Fit group Setup dialog box.
• By selecting Adjust to, you can
stretch or shrink the printed
worksheet to a percentage of its
actual size.
• By selecting Fit to, you can
reduce
the width and/or the height of the
- By clicking on the arrow next to printed worksheet to fit a maximum
Scale, you can increase or number of pages wide and/or tall.
decrease the size in relation to For example, if you set both wide
the normal size. and tall to 1, your selected print
- By clicking on the arrow next to area will print the print area set in
Width, you can define over how section 9.1 in this study unit, to one
many pages wide you want to page only.
print the selected area.
- By clicking on the arrow next to
Height, you can define over how
many pages tall you want to print
the selected area.
• Leave the default selection as is.

• Paper size

Select the size of paper you are printing to

Ribbon: Dialog Box Launcher:

Page Layout tab Page Setup dialog box
• Click on the Page Layout tab. • Select the Page tab in the Page
• In the Page Setup group, click on Setup dialog box.
the arrow below the Size icon. • Select the applicable paper size
• On the drop-down menu, select from the drop-down menu.
the
• applicable paper size.

• Select A4.

(b) Margins

Here you can change the margin size of the printed worksheet.
 Ribbon: Dialog Box Launcher:
Page Layout tab Page Setup dialog box
• Click on the Page Layout tab. • Select the Margins tab in the
• In the Page Setup group, click on Page Setup dialog box.
the arrow below the Margin icon. • Increase or decrease the margins
• On the drop-down menu, select to the required size.
the applicable margins, or select
Custom Margins to open the Page
Setup dialog box

• Select Normal margins.

(c) Header/Footer

Headers or footers can be included to provide useful information in your

worksheet printouts such as page numbers, the date and time and the file name,
or other predefined information.

Ribbon: Dialog Box Launcher:

Insert tab Page Setup dialog box
• Click on the Insert tab. • Select the Header/Footer tab in
• In the Text group, click on the the Page Setup dialog box.
Header & Footer icon. • Include the applicable Header and/
• Click the left, centre, or right header or Footer.
or footer text box at the top or at the
bottom of the worksheet page.
• Type the text you want.
• Clicking on any of the text boxes,
will display the Design tab.
• On the Design tab, in the
Header & Footer Elements
group, click the element that you
want to include.

• Include your name as a Header.

• Include the page number as a Footer. By clicking on the Footer icon on the
Design tab, select the desired type of footer.

(d) S h e e t g r i d l i n e s a n d r o w a n d c o l u m n h e a d i n g s

Gridlines, row headings (1, 2, 3, etc) and column headings (A, B, C, etc) are
displayed by default in Page Layout view, but they are not printed automatically
when printing a worksheet. To print the gridlines and/or row and column headings,
do the following:

Ribbon: Dialog Box Launcher:

Page Layout tab Page Setup dialog box
• Click on the Page Layout tab. • Select the Sheet tab in the Page
• In the Sheet Options group: Setup dialog box.
– Tick Print under Gridlines to • Under Print
print gridlines. – Click on Gridlines to print
– Tick Print under Headings to gridlines.
print row and column headings. – Click on Row and column
headings to print the headings.
 9.3 Print and print preview

CC Comput er act i vi t y 7.21 – Pri nt ing

• Click on the File tab.

• Select Print icon.
• This will open the following Print options and settings.

• Print preview is automatically displayed on the right-hand side of the screen.

• To print, click on Print icon/button.

Comput er act i vi t y 7.21 – Pri nt ing ( cont i nued)

• Copies – Set the number of copies you want to print.

• Printer – To which printer do you want to print your document? Leave

the default selection.

• Settings – Under Settings, the following print settings appear:

 Refer to the drop-down menus below when the arrows on the right-
hand side of the settings are clicked.

• The main settings include the following:

– What to print:
◊ Click on the first arrow next to the Print Active Sheets.
◊ Active sheet (print the sheet that is displayed)
◊ Entire workbook (print all the sheets in the file)
◊ Selection (print the range you have selected)
– Pages
◊ Define the range of pages you want to print – either print
everything or only certain pages (Pages: ? to ? ).
◊ Leave the default selection.

– Page orientation
 ◊ Select either Portrait or Landscape.

10. Summary
In this study unit, we looked at the basics of using Microsoft Office Excel as a
business application tool. We revised some of the basic principles of
mathematics, signs or operators and explained the components of a
spreadsheet. Workbook basics were also discussed, as well as operating and
formatting workbooks, ending with printing and page layout, all integrated into
various activities.

In the next study unit, you will be introduced to and shown how spreadsheets
can be used as a business application tool, performing both simple and
complex calculations to help you solve business and accounting problems. This
will be done by showing and explaining to you how to create different formulas
and use various functions – the real power of spreadsheet.