Chapter- 2

SPREADSHEET
A spreadsheet is a computer program that allows the user to store data in a grid of Rows and
Columns. It is used to record, calculate and compare numerical or financial data.
There are a lot of Spreadsheet programs like Libre
Office Calc, MS Excel, Lotus 1-2-3 etc.
LibreOffice Calc is a spreadsheet application that we can use to calculate, analyse and manage
data. It is ncluded in LibreOffice Package, which is a Free and Open Source Software (FOSS)
under the General Public Licence (GPL).
Workbook – A file that contains one or more worksheets is called a workbook. In this we can
enter, store and manipulate data.
Worksheet - A page in a workbook is called Worksheet which contains rows and columns.
Features of LibreOffice Calc
1. Easy Calculations – This software provides a lot of tools to perform complex calculations
very easily.
2. What-If Calculations – The users can predict what will happen if certain conditions are
changed. Eg. How the changes in interest rates will affect the instalment amount of a loan.
3. Serves as a databae – A spredsheet can be used as a databae as we can store a huge
volume of data in it.
4. Arranging Data – The data stored in a spreadsheet can be organized or reorganized based
on the requirement of the users. Eg: formatting, sorting, filtering etc.
5. Dynamic Charts – With the help of inbuilt charts and graphs, the users can present their data
in different manner. Eg: Bar chart, Pie chart etc.
Components of LibreOffice Calc
1. Rows & Columns – A row is the range of cells that go horizontally in a worksheet. Rows are
identified by numbers like 1, 2,3.A column is the range of cells that go vertically in a worksheet.
Columns are identified by letters like A, B, C.
2. Cell - The intersection of rows and columns is called Cell. The cell which is clicked is known
as active cell. Cell Address – It is the unique identification of each cell. It is a combination of
column name and row number. Eg: A1, B5 etc.
3. Range - Range is a group of selected cells. Ranges are identified by the cell references of the
cells in the upper left and lower right corners of the range. For example, the range D1:E10
includes a block of 20 cells starting from D1 and ending to E10.
Naming a Range – In spreadsheet, we can assign suitable names for the ranges and these
names can be used instead of complicated range references in the formulas and functions.
Eg: Scores obtained by a commerce student in his subjects are given in the range C2:C7. To get
the total scores in the cell C8, we have to give a formula in C8 as ‘= SUM(C2:C7)’. But it is
difficult to remember this range reference. Hence we named the range as ‘Marks’. Then we can
use the formula in C8 as ‘=SUM(Marks)’.

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Steps for Naming a Range
a.Select the range of cells, that we want to assign name
b.Click on ‘Data’ tab
c.Select the ‘Define Range’ option
d.Give name for the range
e.Click on OK button
Select the cells – Data – Define Range – Enter the Name - OK
Spreadsheet Operations
1. Open Workbook – To open a new workbook, Applications – Office – LibreOffice Calc.
2.Save a Workbook – To save a workbook, select the option Save or Save as from the File
Menu or by using Ctrl + S.
3. Close the Workbook – To close the workbook select the option Close from the File Menu.
4. Quit LibreOffice Calc – Select the option Exit LibreOffice from File Menu.
5. Add Worksheet - To add a new worksheet, click on the ‘Insert Worksheet button’ available
near to the sheet tab. A new blank worksheet will be created. Alternatively, you can right click on
any sheet tab and select "Insert" from the menu. Pressing of ‘Shift+F11’ buttons also inserts a
new sheet.
6. Delete Worksheet - To delete an existing sheet, right click on the sheet tab of the desired
sheet and select ‘Delete’ from the menu.
7. Rename Worksheet - By default Calc sheets are named as ‘Sheet1’, ‘Sheet2, etc. To change
the name of a worksheet right click on a sheet tab, select "rename" and type in a new name
followed by the Enter key.
Spreadsheet Navigation – Moving within the worksheet is known as spreadsheet navigation.
Following navigation methods are available:
1. Using Mouse – Place the mouse on a cell and click on it.
2. Using a cell reference – We can go to any cell by entering the Cell Address in the name box
on the top left corner of the worksheet.
3. Using the navigator – Drag the vertical or horizontal navigator button on the right hand side
or on the bottom of the worksheet. Also use the function key F5 and enter the column number
and row number.

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Below is given the important Key Board Short Cuts to navigate around the sheet.

Action Key Stroke

One cell down Down arrow key or Enter Key
One cell up Up arrow key
One cell left Left arrow key or Shift + Tab
One cell right Right arrow key or Tab
Go to cell A1 Ctrl + Home
Go to right bottom cell of a range Ctrl + End
Go to beginning cell of a row (Column A) Home Key
Go to one screen up Page Up
Go to one screen down Page down
Go to the last column of the sheet Ctrl + Right arrow
Go to the last row of the sheet Ctrl + Down arrow

Types of Worksheet Data

1. Values – It is a number that we enter in a cell. Therefore, it is a numerical data, it also
includes currency symbol, minus sign, plus sign, decimal point and comma. Eg. Salary of
employees. They are normally right aligned.
2. Labels – In spreadsheet programs, a label is any descriptive text placed in a cell. It consists
of Alphabets and Special Characters. Labels can’t be used for mathematical operations. For
example in an employee database the First Name, Middle Name, Last Name, Address etc. can
be labels, because these are not used for any mathematical operations. They are normally left
aligned.
3. Formula – Formulas are self-defined instructions entered in cell for performing calculations.
Formula should begin with an ‘=‘ sign. After entering the formula in a cell, we can see only the
result of the formula in the cell. To see the formula again, we have to double click on the cell or
just click on the cell and see the formula bar on the top of the window.
Components of a Formula – A formula may have three components, such as Cell Reference,
Mathematical Operators and Functions.
1. Cell Reference – A cell reference identifies the location of a cell or group of cells, which is
also called cell address. Eg: A1, C10 etc.
a. Relative Cell Reference - Normally, when a formula or function from one cell is copied to
another, the references given in the formula or function automatically changes to suit the new
location. For example in the cell C1, we have given a formula as ‘=A1+B1’ to add values in A1
and B1. If we copy the formula to C2, the formula is converted as ‘=A2+B2 ’. This type of
reference is called Relative Reference.
b. Absolute Cell Reference - Unlike relative references, absolute references do not change
when copied to another location. Eg. The formula =$A$1+$B$1 will not change its references if
we copy the formula to any part of the worksheet.

c. Mixed Cell Reference - If we assign the constant reference either for column or for row, it is
called Mixed Reference. E.g. The cell reference $A1, makes the column A constant, but the row
1 changes according to the new location. In the same way the reference A$1, makes the row
constant, but the column reference relative.

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2. Mathematical Operators – It may consists of Arithmetic Operators, Comparison Operators
and Comparison Operators.

Arithmetic Operator Comparison Operator Reference Operator

Operators Symbol Operators Symbol Operators Symbol
Addition + Equal to = Range operator :
Subtraction – Greater than > Union operator ,
Multiplication * Less than <
Division / Greater than or equal to >=
Percent % Less than or equal to <=
Exponential* ^ Not equal to <>
*Exponential is used to give power to a numerical data. Eg. 52 , 103 etc.
3. Functions – A function is a pre-set formula which can be written directly into a cell, to display
an outcome. Some examples are given below:
=Sum(A1:A5) gives the total of the figures in the range
=Average(A1:A5) gives the average value of the figures in the range
=Max(A1:A5) gives the Maximum value from the figures in the range
=Min(A1:A5) gives the Minimum (lowest) value in the range
Autosum (∑) gives the total (sum) of various numbers in the range
Components of a function in spreadsheet

Initial Operator Function Name Arguments

= Sum (A1:A5)

Basic and Derived Values

If we directly enter a value or piece of data in a cell, it is called Basic Value. If the data in a cell is
generated by an arithmetical expression or as the result of a function or formula, it is called
derived value.
Eg. We entered Basic Salary in A1, DA in A2, HRA in A3 and the formula =A1+A2+A3 in the cell
A4 to get Gross Salary. Here Cells A1, A2 and A3 has Basic Values, whereas, A4 has Derived
Value.
Classification of Functions in Spreadsheet
1. Date and Time Functions
2. Statistical Functions
3. Logical Functions
4. Mathematical Functions
5. Text Manipulation Functions
6. Spreadsheet Functions
7. Financial Functions

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Date and Time Functions
Spreadsheet takes 01/01/1900 as a base for calculating the dates. It assigns a serial number for
each date taking 01/01/1900 as 1, 02/01/1900 as 2 etc.
1. Today - This function gives the current date in the cell. Syntax: Today( )
2. Now – It shows the current time along with date Syntax: Now( )
3. DATEVALUE(date_text) - This function converts the date into the corresponding value. In
LibreOffice Calc 30/12/1899 has been set as the default date with the date value as zero (0).
Thus January 1, 2000 has the value as 36526. Its syntax is =Datevalue(“date”). Eg: To find the
date value of 15-05-2015, give the formula as =Datevalue(“15/05/2015”). The result will be
42139.
4. DATE – This function returns a date when the Year, Month and Day parameters are given.
Syntax: Date(Year,Month,Day) Example: =date(2022,10,03) returns the date as 03/10/2022
5. Day(Serial_number) – This returns the day of a date ranging from 1 to 31
Syntax: Day(Serial no.)
Eg: 1. If we enter =Day(42139) in a cell, the result will be 15 as it is the 15th day of that month.
2. If A1 = “23/07/2015”, the Day(A1) will result in 23.
6. Month(Serial_number) – This function returns the serial number of the month. It ranges from
1 to 12. For example in the above case Month(A1) returns 7, i.e. the 7th month.
Syntax: Month(A1)
7. Year(Serial_number) – This function returns the serial number of the year. It ranges from
1900 to 9999. For example in the above case Year(A1) results in 2015. Ie; the 2015th year.
Syntax : Year(A1)
Statistical Functions
1. COUNT( ) – This function will count cells that contain numbers or count the numbers given in
the arguments separated by commas.
Syntax: =Count (Value1, Value2, Value3…..)
Eg: 1. =Count(25,38,450,365,12) Results 5
2. =Count(A1:A10) gives the count of cells in the range A1 to A10, that contain numbers
2. COUNTA( ) – This function counts the number of cells that contain any type of data such as
numbers, formula (with or without result), text etc. It doesn’t count empty cells.
Syntax: =Counta(Range of cells) Eg: =Counta(A1:E10)
3. COUNTBLANK( ) – This function counts the number of cells which are empty in a range. It is
an opposite function of COUNTA. A cell that contains formula is not treated as empty, even if its
result is empty.
Syntax: =Countblank(Range of cells) Eg: =Countblank(A1:E10)

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4. COUNTIF( ) – This function is used to count the number of cells that meet a criteria. The
criteria can be a number, expression, cell reference, or text string. For example, you can use a
number like 32, a comparison like ">32", a cell like B44, or a word like "apples".
Syntax: =Countif(Range,Criteria) Eg: =Countif(A1:A10,”>=90”)
Apply all the above Count functions based on the given table.

A B C D
1 105 APPLE LAPTOP
2 FLOWER 70 MANGO 500
3 APPLE 45
4 850 RED APPLE

Logical Functions
A logical function can return only one of two values: TRUE or FALSE
1. If - IF returns one value if the condition is true, and another value if the condition is false.
Syntax: =IF(logical_test, value_if true, value_if_false)
Logical test = The condition that is determined to be true or false
Value if true = If the condition is true, this value will be returned
Value if false = If the condition is false, this value will be returned
The operators in the logical_test of the IF function may be:

= Equals to <> Not Equals to > Greater than

>= Greater than or Equals to < Less than <= Less than or Equals to

Examples:
1) =If(B1=”Male”,”He”,”She”) Results - “He”
2) =If(B2>=18,”Adult”,”Child”) Results - “Child
3) =if(B3<20000,B3*10%,B3*20%) Results – 5000
4) =if(B4>=18,"Passed","Failed")
Results – "Passed"
5) =if(B5>300000,"Rich","Poor")
Results – "Rich"
6) =if(B3<50000,100,50) Results – 100
7) =if(B4<>30,1,2) Results -1

2. Nested IF
The IF function can be nested, when we have multiple conditions to meet. The FALSE value is
being replaced by another If function to make a further test.
Syntax: =IF(Condition_1,Value_if_True_1,(Condition_2,Value_if_True_2,Value_if_False_2))
Eg: 1. =if(A1=1,"Average",if(A1=2,"Good","Very Good")

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At first the formula checks the first condition i.e. whether the cell contains the value 1 or not. If it
contains '1' the condition becomes true, it gives the result 'Average" and stops the formula.
But if the cell A1 does not contain the value '1' the condition results FALSE. Then instead of
giving a value for the FALSE, it starts checking another condition i.e. whether it contains the
value 2.
If the second condition satisfies it gives the result "Good". Otherwise it gives the result "Very
Good". In this way we can nest up to 64 ifs in spreadsheet.
Remember to close all if statement by putting as many closing brackets at the end of the
statement based on the number of IF Statements.
Eg: 2. Grade Calculation =IF(A1>89,”A+”,IF(A1>79,”A”,IF(A1>69,”B+”,”D”)))
3. AND
It checks more than one condition at the same time and returns TRUE if all the conditions are
satisfied. Otherwise it returns FALSE.
Syntax: =AND(Condition 1, Condition 2……Condition 255)
Eg:
=AND(B1>200000, B2>35000) Returns FALSE
(Because 2nd condition not satisfied)
=AND(B2<10000, B3>25000) Returns FALSE
(Because both conditions are not satisfied)
=AND(A1="Sales", B3<60000) Returns TRUE (Because both conditions are satisfied)
=AND(A2="Gross Profit", B2=32000, B3<25000) Returns FALSE (Because one condition is not
satisfied)
AND Function will be more useful when it is combined with IF Function. Consider the following
examples based on the above table.
=if(AND(B1>250000,B2<50,000,B3=24000),"Yes","No")

This function checks three conditions and returns the result. They are:
(1) Is the value in B1 is greater than 250000
(2) Is the value in B2 is less than 50000
(3) Is the value in B3 is equal to 24000
4. OR – If any of the argument is true, it return the result True and if all the arguments are
wrong, it returns the result as False.
Syntax: Or(logical test 1, logical test 2, ….. logical test 255)
Eg: =Or(B1>200000,B2=30000) The result will be True as the first condition is correct.
Mathematical Functions
1. SUM( ) – This function adds together a supplied set of numbers or numbers in a given range
and returns the sum of these values.
Syntax: 1. =Sum(10,20,40) 2. =Sum(A1,A2,A3) 3. =Sum(A1:A3)

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2. SUMIF( ) – This function adds all numbers in a range of cells, only if it meets the given criteria.
Syntax: =Sumif(Range,Criteria,Sum_range)
Range = The range of cells in which the
criteria is to be applied.
Criteria = The condition by which the cells
to be added.
Sum-range = The actual cells to be added in
the range.
E.g. 1. =SUMIF(A1:A10,”>50”)
E.g.2. =SUMIF(B2:B7,”Salesman”,C2:C7)
This function will add the data in C2 to C7, only
if the corresponding data in B2 to B7 is
“Salesman”.
3. ROUND( ) – This function rounds a number to a specified number of digits following normal
rounding rules, i.e.; round down if the decimal portion is < 5, and round up if the decimal portion
is ≥ 5.
Syntax : =Round(Number, count)
Number = The number that we want to round.
Count = The number of digits to which we want to round the number.
Eg: =Round(210.5633,2) The result will be 210.56

Num_digits -3 -2 -1 0 1 2 3
Nearest Nearest Nearest Nearest 1 2 3
Rounds to
1000 100 10 1 Decimal Decimal Decimal
Examples 2795.285 1885.81 412.654 528.654 32.654 185.9214 5.1478
Result 3000 1900 410 529 32.7 185.92 5.148

4. ROUNDUP( ) – This function always round a number to upward, without considering the value
next to the rounding digit.
Syntax: =Roundup(number, count)
Eg: 1. =Roundup(85.462,2) results in 85.47
2. =Roundup(85.462,0) results in 86
3. =Roundup(1430,-3) results in 2000
5. ROUNDDOWN( ) – This function always round a number to downward, without considering
the value nextto the rounding digit.
Syntax: =Rounddown(number,count)
Eg: 1. =Rounddown(85.462,2) results in 85.46
2. =Rounddown(85.462,0) results in 85
3. =Rounddown(1430,-3) results in 1000

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Text Functions
1. Text( ) – This function converts a numeric value into text. It will be helpful to convert the
numbers into more readable format or to combine numbers with text or symbols.
Syntax: =Text (value, format_text)
Eg_1: =Text(A1,”00-00-0000”) If A1 cell contains the value of 1122007, the result will be
01/12/2007
Eg_2: =Text(A2,”0.00”), If the cell A2 contains the value of 25, the result will be 25.00
2. CONCATENATE( ) – This function allows to join 2 or more strings together. The item can be a
text value, number, or cell reference
Syntax: =Concatenate (text1, [text2], ...)
Eg: = Concatenate("Good","Morning") give the result "GoodMorning"
Here there is no space between "Good" and "Morning". So in order to put a space we should use
a space in quotes between these two texts.
So the formula = Concatenate("Good", " ", "Morning") gives the result "Good Morning"
Have a look on the following table and view the results of the formulas:

A B C Formula Result
1 Today Is Holiday =Concatenate(A1," ", B1," ",C1) Today is Holiday
2 500 250 =Concatenate(A2,B2) 500250
3 Mohan Kumar Mishra =Concatenate(A3," ",B3," ",C3) Mohan Kumar Mishra
=Concatenate("My Total Mark is ",B2) My Total Mark is 250

We can do the same function by using ampersand sign (&) instead of Concatenate function.
Ie; '=A1&" "&B1&" "&C1 ' gives the result as "Today is Holiday"
Spreadsheet Functions
Lookup function is used for searching certain values from a data table. Three important lookup
and reference functions are available viz. LOOKUP, VLOOKUP, and HLOOKUP
1. LOOKUP (Vector Form) – This function is used to search one column of data and find
another data in the corresponding row.
Syntax:=LOOKUP(search criterion, lookup vector, result vector)
(Vector means a single row or column range contains values)
Eg: =Lookup(102,A2:A6,B2:B6)

A B
1 Employee No. Name of Employee
2 101 Sunithabai
3 102 Ajith
4 103 Vishwesh
5 104 Syal
6 105 Beena
It returns the result as “Ajith”
Note: 1. The values in the lookup vector must be placed in ascending order.

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 2. It can also be used as an alternative for nested if function.
Eg: =Lookup(C1,A2:A5,B2:B5) Result: B+

A B C
Steps: 1 Score Grade 78
1. Enter the score obtained by a student in C1 2 0 D B+
2. Type the above function in C2 3 70 B+
3. Press down Enter Key 4 80 A
4. The result (Grade) will be displayed 5 90 A+
6
2. LOOKUP(Array Form) – This function is A B C
used to search a data in the first column of 1 Employee Name of Place the
array and brings out the value in the last No. Employee
column of corresponding data in that range.
2 101 Vivek Kalpetta
(Array means the range of cells contains 3 102 Prasad Bathery
values in more than one column or row) 4 103 Jasheena Kannur
Eg: Lookup(103,A2:C6) 5 104 Kavitha Kozhikode
It returns the result as Kannur. 6 105 Shajee Mattanur

Note: Lookup (array form) can also be used for the above example – Grade Calculation)
Syntax: Lookup(C1,A2:C6)

3. VLOOKUP
The VLOOKUP function performs a vertical lookup by searching for a value in the left-most
column of the table and returns the value in the same row in the index_number position.
Syntax:=VLOOKUP (search criterion, array, index, sort order)
Search criterion = Value to search in the first column
Array = The range (two or more columns)
Index = Column index number, from which the matching value is to be returned
Sort order = either 0 or 1, 0 stands for exact value and 1 stands for approximate value. It is
optional.
Let us have a look on the table

=Vlookup(2775,A2:E10,2,0) will give the result – "FARISHA.M.K"

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Here this formula will search for the value '2775' in the first column of the table, which Is
arranged in the range A2:E10. Then it retrieves corresponding value of that row in the 2nd
column ie. the Name of Pupil.
In the same manner, the formula =Vlookup(2775,A2:E10,3,0) retrieves the result – 'OBC' ie. the
value in 3rd Column.
(0 indicates the sort order of the data and brings out the exact match, if we do not enter 0 or
enter 1 instead of 0, it gives the nearest match, in such a case the result may be wrong if the
data is not in ascending order)
4. Hlookup – This function performs a horizontal lookup by searching for a value in the top row
of the table and returns the value in the same column based on the index_number

Syntax: =HLOOKUP(search criteria, array, index, sorted)

Example:
A B C D
1. =Hlookup(101,B1:D4,4,0) 1 Product ID 100 101 102
Result: 120 2 Product Name Sugar Coffee Rice
2. = Hlookup(102,B1:D4,2,0) 3 Stock in Kg. 500 50 850
Result: Rice 4 Price Rs. 45 120 40

5. ROWS – This function counts the number of rows in an array or range.

Syntax: =Rows(A1:F10)
6.COLUMNS – This function counts the number of columns in an array or range.
Syntax: =Columns(A1:F10)
Financial Functions
A B
1. ACCRINT – This function is useful in calculating the 1 Issue date 01/01/2020
accrued interest for a loan / security (debenture) that pays
2 First Interest date 30/06/2020
periodic interest. Accrued interest means the interest due
but not received / paid. 3 Settlement date 01/03/2020
4 Rate 10%
Ms. Anusha is holding 10% Debentues of a Company 5 Par value 240000
worth Rs.240,000 issued on 01/01/2020. The interest due
every half year and first interest due on 30/06/2020. 6 Frequency 2

Anusha sold these debentures to Mr. Faris on 01/03/2020. 7 Basis 0

Calculate the amount of interest accrued using ACCRINT 8 Accrued Interest 4000
function.
Here Mr. Faris has to pay Rs. 244,000 to Anusha (240000+4000) including accrued interest on
these debentures for 2 months.
Syntax: =ACCRINT(issue,first interest, settlement, rate, par, frequency, basis)
Issue : The date on which the security is issued
First interest : The date when the initial interest is paid
Settlement : The settlement date of security (IFS-RPFB)
Rate : The annual interest rate
Par : The face value or issue price of the security
Frequency : The number of coupon (interest) payments (1 = annual, 2 = half yearly, 4 = quarterly)
Basis : Day counting method (it is optional). By default it is 0
0 = US 30/360 (default) 1 = Actual days in month / Actual days in the year
2 = Actual / 360 3 = Actual / 365 4 = 30/360 European

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2. RATE – This function is used to calculate the rate of return on investment or the rate of
interest on a loan taken from a bank.
Syntax: =Rate(NPer,Pmt,PV,FV,Type)
NPer : Total number of payments (Number of Periods)
Pmt : Fixed amount paid during each period (minus figure)
PV : Present Value of Loan or Investment
FV : Future Value of the loan or investment at the end (if omitted it will be taken as 0)
Type : (Optional) is the due date of periodic payment (0 = end of period, 1 = beginning)
Guess : Not required
Example: Sindhu Traders took a loan of Rs. 200,000 from a bank for a period of 5 years and
agreed to repay Rs. 4,000 at the end of each month.
a) Calculate the rate of interest using RATE function. Also calculate the annual rate of interest.
b) Calculate the rate of interest if the repayment is made at the beginning of each month.
Solution:
Rate Function =Rate(NPer,Pmt,PV,FV,Type)
a) =RATE(60,-4000,200000,0) :. The rate of interest = 0.62%
Annual rate of interest = 0.62 * 12 = 7.42%
b) Repayment is made at the beginning of each month
=RATE(60,-4000,200000,0,1) :. The rate of interest = 0.64%
Annual rate of interest = 0.64% * 12 = 7.69%
3. CUMIPMT – This function is used to find out how much interest is to be paid on a loan /
investment over multiple payments. It returns the cumulative interest paid on a loan between two
dates.
Syntax: =CUMIPMT(Rate, NPER, pv,S,E,Type)
Rate : Interest Rate
NPER : Number of Periods (Eg: 4 years = 48 months)
PV : Present value of the loan / investment
S : Start Period (Eg: 1, if interest is to be calculated from the 1st month)
E : End Period (Eg: 8, if interest is to be calculated for 8 months)
(If the interest for 4th year is to be calculated, S = 37 and E = 48)
Type : 0 or 1 (0 = the payment is made at the end of the period and 1 = payment at the
beginning of the period)
Divide the interest rate by 12 to get a monthly rate. Multiply the years by 12 to get the number of
period in months.

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Example:
A B
A loan Rs. 5,00,000 was taken on 01-01-2013. The 1 Rate 10%
annual interest rate is 10%. The loan is repayable in 2 NPER 4
monthly installments over 4 years. 3 PV (Loan amount) 500000
To calculate the interest payable in first 8 months, 4 Start Period (1st month) 1
the following formula is used in cell B8 5 End Period (8th month) 8
6 Type 0
=CUMIPMT(B1/12,B2*12,B3,B4,B5,B6)
7
Here the rate is divided by 12 to get monthly rate and 8the years is multiplied
Cumulative Interest by 12-31313.13
to get the
number of payments.
4. PV( ) - This function calculates the Present Value of an investment, based on a series of
future payments. It can also be used to calculate the amount of money needed to be invested at
a fixed rate today, to receive a specific amount in future.
Syntax: = PV(Rate, NPER, Pmt, FV, Type)
Rate - The interest rate (discount rate), per period
NPER - The number of periods for the lifetime of the annuity or investment
Pmt - The amount paid in each period – it is optional, if PMT is omitted, FV must be included
FV - It is the Future Value to attain after the last payment. If FV is omitted it assumes 0
(zero). If FV is omitted, PMT must be included.
Type - An optional argument 0 or 1, that defines whether the payment is made at the start or
the end of the period.( 0 = End, 1 = Start)
Eg: Calculate the Present value of an investment of
A B
Rs.2,000 p.a for a period of 4 years. The interest is 10%
per year and each payment is made at the start of the year. 1 Rate 10%
2 NPER 4
Here Present Value is calculated as =PV(B1,B2,B3,B4,B5) 3 PMT -2000
(It means if we invest Rs.2000 per year for the coming 4 4 FV 0
years, and the interest rate is 10%, the future value will be 5 Type 1
Rs.8000 + interest (Rs.10210.20 see FV calculated below), 6
but its purchasing power after 4 years will be equal to 7 Present Value 6974
Rs.6974 of the current year)
5. PMT( ) – This function calculates the constant periodic payment required to pay off a loan or
investment, with a constant interest rate, over a specified period.
Syntax: =PMT( rate, nper, pv, fv, type)
A B
Here, fv and type are optional 1 Rate 5%
2 NPER (no. of payments) 48
Eg: Calculate the monthly payments of a Bank
loan of Rs 10,000 for interest rate @ 5% and the 3 PV (Loan amount) 10000
number of monthly Installments is 48 with the help 4
of PMT function. 5 Monthly Payment -230.29

Here PMT is calculated by the formula, =PMT(B1/12,B2,B3)

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6. FV( ) – This function calculates the future value of an investment
Syntax:=FV(Rate, NPER, PMT, PV, Type)
A B
Eg: Calculate the future value of an investment 1 Rate 10%
of Rs.2,000 p.a for a period of 4 years. The 2 NPER (no. of payments) 4
interest is 10% per year and each payment is 3 PMT -2000
made at the start of the year.
4 Present Value 0
Here FV is calculated as =FV(B1,B2,B3,B4,B5) 5 Type 1
6
7 Future Value 10210.20
7. NPV( ) – This function calculates the net present value of an investment by using a discount
rate and a series of future payments (negative values) and income (positive values).

Syntax: =NPV(rate,value1,[value2],...)
For example , if interest rate is 10%, the value of Rs.1000 received after one year is only Rs.909
i.e. 1000/110*100=909.09. That means if we invest Rs.909 today, we will get Rs.909+10%
interest (Rs.999.9) after one year. Thus the value of Rs.1000 receivable after one year can be
calculated by the following formula:
=NPV(10%,1000) Result: 909.09
Eg: A company invested Rs.50,000 in a project A B
at the end of this year. It brings inflow of 1 Rate of Interest 10%
Rs.20000, 32000 and 28000 respectively at the
end of next three years. Calculate the NPV if 2 Initial Investment -50000
interest rate is 10%. 3 Return after one year 20000
4 Return after two years 32000
Here Net Present Value (NPV) is calculated as
5 Return after three years 28000
=NPV(B1,B2,B3,B4,B5)
6 Net Present Value (NPV) 14241

Note:In the above case the company invested Rs.50,000 and they expect a return of Rs.80,000
(20,000+32,000+28,000) after three years. At a glance we can say there will be a profit of
Rs.30,000 (80,000-50,000), but its present value is only Rs.14241.

Data Entry, Text Management and Cell Formatting

Data entry in a worksheet can be done in three ways:
1. Direct data entry using key board
2. Data fill option
3. Import data from other sources.

Direct data entry – By using key board we can enter the labels, values and formulae,
using alphabets, numbers and special characters. By default the values are right aligned
and labels are left aligned.
Data Fill Options
a) Auto Fill - In order to copy data in one cell to the adjacent cells (column or row) Fill Handle
feature available in spreadsheet. Fill handle is a small black rectangle seen in the right bottom
of the cell or range when it is selected.

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Instead of entering data manually on a worksheet, just click and drag the Fill Handle in desired
direction to copy data to adjacent cells. If we are copying numbers it will automatically fill the
series. If the same number is to be filled in a range, press down Ctrl+Fill Handle.

A B C D E F G
1 10 100 Monday 01-01-18 Jan Subject – 1 Quarter 1
2 11 100 Tuesday 02-01-18 Feb Subject – 2 Quarter 2
3 12 100 Wednesday 03-01-18 March Subject – 3 Quarter 3
4 13
5 14 Ctrl + Fill Handle

In addition to this we can copy data in a series as we desire, by entering data in two or more
cells and dragging this to adjacent cells. For example enter '10' in A1 and enter '20' in A2. Then
select the range A1:A2 and drag it down by clicking on the fill handle. Here we can see that the
data are filled down with a difference of 10. See the following sheet for similar examples.

A B C D E F
1 10 2 05/05/2018 01/01/2018 500 200
2 20 5 10/05/2018 05/01/2018 600 150
3 30 8 15/05/2018 09/01/2018 700 100
4 40 11 20/05/2018 13/01/2018 800 50
5 50 0
6 60 -50

Here data are entered in first two rows and copied to the remaining rows using fill handle.
b) Defined Series - Data can be filled into adjacent cells by using Fill Button available in the Edit
tab from the menu bar. Here options are available to fill data Up, Down, Left, Right, series etc.
Steps: Select the range to fill the data – Sheet – Fill Cells - Down / Right / Up / Left / Series etc.
(This sequence may be different in different versions of LibreOffice Package)
Import / Copy data from other sources
If we have data in an alternative source, we can import it into Spreadsheet, instead of re-entering
all the information again.
Steps:
1. Create a text data file: Applications – Accessories – Text Editor
2. Enter the data in CSV format (Comma Separated Values) Eg: 10, 20, 30, 40

3. Save Text Editor file: File – Save

4. Open a new LibreOffice Calc: Applications – Office – LibreOffice Calc
5. Import data: Sheet – Sheet from File – Select the Text Editor File – Open – Separator
option “Comma” must be checked – OK – Check the option Before (or After) Current
Sheet - OK
6. Save the Calc File: File – Save

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Data Validation – Data validation is a feature to
define restrictions on what data can be entered in a
cell. It is used to prevent users from entering invalid
data, to restrict them to select the data from a drop-
down list or to warn them while entering such data
with an input message or error alert. Data
validation window has three tabs viz. Criteria, Input
help and Error Alert.
To set the text length (Eg: 10 digits for bank account or phone number) – Select the Cells –
Data – Validity – Criteria – Text Length – Data (Equal) – Value (10) – Then enter the data.
Suppose we want to enter the age of students who got admission in Plus One course. The age
must be in between 15 to 20.
Steps:
1. Enter the label, Age in the cell B1.
2. Select the cell B2 in which we want to enter the age.
3. Click Data from Menu Bar – Validity.
4. Criteria – Click the Criteria Tab and select the following:
Allow : Whole numbers
Data : valid range
Minimum : 15
Maximum : 20
5. Input Help – Check (✓ ) Show input help when cell is selected
– Enter the help message in Title and Input help as shown in
the figure.

6. Error Alert – Check (✓ ) the Show error message when

invalid values are entered – Select Action (Stop,
Warning etc.) Enter the Title and error message as
shown in the figure.
7. Click on OK button.

To create a drop-down list:

Select the Cells – Data – Validity – Criteria – List – Enter the Data – OK

Data Form - The data form is used to add,

edit and delete records instead of doing the
same directly in the cells in a worksheet. It
is more useful when there are a large
number of rows and columns to be filled in
which repeated scrolling to the right and
left or up and down is needed.

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Steps:
1. Enter the labels (Column Headings) in appropriate cells in the first row.
2. Select the above cells.
3. Data – Form.
4. Enter the data in appropriate fields using Tab Key.
5. Press down Enter Key after all the fields is filled.
6. To Edit a record: Select the entire data – Data – Form – Previous Record / Next Record –
Make necessary changes – Press down Enter Key.
7. To Delete a record: Follow step no. 6 – Find the data by using Previous Record / Next
Record – Click Delete Button.

Data Formatting – Formatting of data makes it easier to read and identify important information.
Formatting Tools – Number, Percent, Currency, Date, Time, Text etc.
Number Formatting: It helps to add thousand separator, decimal places etc.
Step: Select the data in cells – Format – Cells – Numbers – Select appropriate category.
Text Formatting – It is needed for
presentation of final output in a different
style. The different tools available on the
ribbon are Font Type, Font Size, Bold,
Italics, Underline, Font Color, Background
Color etc.
Cell Formatting – Changing Cell Colours
Steps: Select the range of cells – Format – Cells – Background – Select a Colour - OK
Conditional Formatting – Formatting the cells based on certain conditions is called conditional
formatting.
Steps:
1. Enter the data and select the cells.
2. Format – Conditional Formatting – Condition.
3. Enter the condition in dialogue box. Eg. Cell value is greater
than or equal to 100 or “ACC” (if it is alphabets use double
quotes).
4. Apply – New Style – Background – Select a color.
5. Click OK button.
Other options in Conditional Formatting: Condition, Color Scale, Data Bar, Icon Set etc.
Table Formatting – A number of predefined table styles are available in spreadsheet that we
can use to quickly format a table.
Steps: Select a range which contains data – Format – Auto Format – Select a suitable format.
Output Reports – Report is a document that conveys specific information to others. So it
should be attractive, legible and systematically presented. We can customize the output reports
by editing Page Style.
Steps: Format – Page

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Available options in Page Format:
1. Page Format (Page Size): A4, A3, B3, Letter, Legal etc.

2. Paper Orientation: Portrait and Landscape.

3. Margins: Left, Right, Top and Bottom Margins can be set.

Print Out – We can print the entire or partial worksheets and workbooks one at a time or several
at once. The various possibilities are:
1. Print a partial or entire worksheet or workbook.
2. Print several worksheets at once.
3. Several workbooks at once.
4. Print a LibreOffice Calc Table.
5. Print a workbook to a file.
6. Print a graphic charts and pivot table.
Before printing we should verify the Print Preview which gives an idea about how the print out
may come. So that we can make necessary changes. Page Break Preview under View Tab
will also give a clear picture of the print out.
Defining Print Area – In a Calc file, it is easily possible to set the print area, which we want to
print.
To set print area: Format – Print Range – Define
To clear the print area: Format – Print Range – Clear
To add another area in a separate sheet: Format – Print Range – Add
To Edit print area: Format – Print Range – Edit
Print non-contiguous ranges
Select the first range – Press down Ctrl Key – Select the other ranges – Print option from File
Menu – Select the option “Selected Cells” - OK

Preparation of Reports using Data Tables

Data Tables can be used as a decision making tool. Spreadsheet gives such a facility to prepare
data or information based on certain conditions in volatile situations.
Data table gives the answer for the question, what will be the result if (What if?) certain
elements are varied. Therefore, it is also called What if analysis. There are two types of Data
Tables: One Variable and Two Variable Data Tables.
One Variable Data Table – The One-Variable Data Table gives us
necessary information to take decisions under a particular situation in
which one element is variable and the other one is static.
Eg: ABC Ltd. has five salesmen, their sales in April 2018 are given
here:
They got 10% commission on sales in addition to their salary. Find
out salesmen commission by using one variable table.

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Solution:
1. Enter the input data (Rate of Commission in B1 andSales amount of first salesman in B2.
2. Enter the formula =B1*B2 in B3, so that it will display the commission amount of first
salesman.
3. Enter the data given in the above table in C1:D6 range.
4. Enter the Label “Commission” in E1
5. Select the range D2:E6.
6. Data – Multiple Operations – Enter the cell address in 'Formulas” $B$3 and enter
Column input cell $B$2.
7. Click OK.
8. Output: The cells E2:E6 will be automatically filled with Commission of each salesman.

A B C D E
1 Rate of Commission 10% Salesman Sales in Rs. Commission
2 Sales Amount 200000 Abhijith 200000
3 Commission in Rs. =B1*B2 Deva Kiran 230000
4 Ajith 200000 Result Area
5 Eldo 180000
6 Rasheed 220000

Note: In the above case the amount of sales by each salesmen are variable but the percentage
of commission is static.
Two Variable Data Table – It works similar to one variable table which specifies two decision
variables and variety of inputs and only a single formula. It gives us necessary information to
take decisions under a particular situation in which both the elements are variable.
Let us see, how to calculate commission of above salesmen in different rates such as 10%,
11%,12%,13% and 14%. Here both the elements, sales amount and percentage of commission
are varying.
Solution:
1. Enter the heading “Two Variable Data Table” in A1. (see next page for illustrated table)
2. Enter the Input Data (Rate of commission and sales amount of first salesman in B2 and
B3.
3. Enter the formula =B2*B3 in B4, so that it will display the commission amount of first
salesman.
4. Enter the data given in the above table in C4:D8 range.
5. Enter the Label “Commission” in E2
6. Enter the Labels 10%, 11% ….. 14% (Percentage of Commission) in E3:I3 range.
7. Select the range D4:I8
8. Data – Multiple Operations – Enter the cell address in 'Formulas” $B$4 (Commission),
enter the Row Input Cell $B$2 (Rate) and enter the Column input cell $B$3 (Sales).
9. Click OK.
10. Output: The cells E3:I8 will be automatically filled with Commission of each salesman at
different rate.

Page 19
 A B C D E F G H I
1 TWO VARIABLE DATA TABLE
2 Commission
Rate of Sales
10.00% Salesman 10.00% 11.00% 12.00% 13.00% 14.00%
3 Commission Rs.
4 Sales Amount 200000 Abhijith 200000
5 Commission in Rs. 20000 Kiran 230000
6 Ajith 200000 Result Area
7 Eldo 180000
8 Rasheed 220000

Note: In this case both the amount of sales by each salesmen and the percentage of
commission are varying.
Preparation of Reports using Pivot Table – Pivot Table is the way to present information in a
report format. It often provides enhanced layout, attractive and formatted report with improved
readability. It provides the facility to create cross tabulation summary of data in which headings
can be subsequently moved to give different view of data.
When we look the data through a pivot table, it provides an opportunity to see the data in
different perspective.

Eg: From the following details of M/s Sindhu E-Shop Ltd., help them to identify the sales of each
brand in different districts by preparing Pivot Table.
Solution: District Brand Sales
Trivandrum Vivo 25000
1. Enter the data in a spreadsheet. Kozhikode Oppo 22000
Wayanad Oppo 24000
2. Select the range of cells containing data. Wayanad Oppo 20000
Kozhikode Vivo 32000
3. Select: Data – Pivot Table – Create. Trivandrum Oppo 26000
Kozhikode Oppo 21000
4. Select Current Selection and click OK. Wayanad Vivo 19000
Trivandrum Vivo 30000
5. The table headings are shown as buttons in the
Pivot Table window. Drag these buttons as required and drop them into the layout areas
"Column Fields", "Row Fields" and "Data Fields". (Data field should contain only numerical
values).

6. Click OK – Then the Pivot Table will be displayed in a new sheet.

Pivot Table

Sum of Sales Column Labels

Row Labels Kozhikode Trivandrum Wayanad Grand Total
Oppo 43000 26000 44000 113000
Vivo 32000 55000 19000 106000
Grand Total 75000 81000 63000 219000

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Uses of Pivot Table
a. Sub totaling and aggregating numeric data.
b. Summarizing the data according to the requirement of the users.
c. Moving rows to columns or columns to rows to show different summaries of data.
d. Filtering, sorting, grouping and conditionally formatting the most useful data.
e. Presenting concise and attractive reports.

Common Errors in Spreadsheet

1. ### - Column width is not enough – applicable to numerical values.

2. #DIV/0! - Number divided by zero. Eg: =10/0
3. #NAME? - Text in formula is not recognized.
Eg: Sum(A1:A2) is entered as =Su(A1:A2)
4. #REF! - Invalid cell reference in a formula.
Eg: =A1+B1+C1 after entering this formula in D1, column A is deleted.
5. #VALUE! - Wrong argument in the formula.
Eg: =A1+A2 in which A1 contains 25 and A2 contains “Rs.10”.
6. #NUM! - It will show when the selected range is more than the required, to fill a series.
Eg. Enter the value 1 in A1, Select A1 to A10,
Sheet – Fill Cells – Series – Down – Start value 1 – End Value 5 – OK (Here we have
selected 10 cells, but we have to fill only 5 cells)

Page 21