Practical Exercises

MICROSOFT EXCEL PRACTICAL EXERCISE 1.1

Using the data given, get the sum of all the figures within the range.
Monday Tuesday Wednesday Thursday Friday Total
Breakfast 3,560 3,186 2,952 3,395 3,436 12,969
Lunch 20,163 21,416 19,912 19,681 18,628 99,800
Bar 9,873 12,172 12,642 12,711 18,846 66,244
Snacks 2,405 3,544 2,120 3,120 3,712 14,901
TOTALS 36,001 40,318 37,626 38,907 44,622 197,474
 EXERCISE 1.2

Enter the data given below into worksheet

Stationery Supplies Ltd
Date Sales Person Item Receipt No. Amount
21-Nov Carl Toys 1238 1,782
26-Nov Carl Stationery 1255 4,854
26-Nov Carl Toys 1395 51
Carl's Total 6,687.00
28-Nov John Cards 1141 91
24-Nov John Books 1982 443
21-Nov John Toys 1885 562
26-Nov John Toys 1875 63
John's Total 1,158.00
22-Nov Judy Books 1032 235
26-Nov Judy Sports goods 1920 473
Judy's Total 707.10
25-Nov Mary Toys 1774 364
Mary's Total 364.15
22-Nov Susan Electronics 1160 53
23-Nov Susan Cards 1075 82
23-Nov Susan Others 1745 133
24-Nov Susan Sports goods 1662 2, 580
Susan's Total 267.50

Grand Total 9,183.75

Calculate the totals for each salesperson and get the grand total.:
(ii). Format the worksheet as follows:
Make all the Totals bold, two decimal places, comma, center the title across columns A-E
and make it size 16, bold and Italic.
(iii). Put a double border round the whole table and a single line border inside the table.
(iv). Save the worksheet as Stationery Analysis
 PRACTICAL EXERCISE 1.3

Using the information given in the table below, calculate the total amount payable by the company to the employees.

Services Company Ltd

Overtime Details

Date Name Hours Worked Rate Amount

26-Nov Kennedy 5 70 350.00
26-Nov Kennedy 5 100 500.00
26-Nov Mary 5 100 500.00
26-Nov Lewis 4 100 400.00
30-Nov Judy 3 100 300.00
30-Nov Kennedy 6 70 420.00
30-Nov Lewis 5 100 500.00
30-Nov Kennedy 4 70 280.00
30-Nov Judy 5 100 500.00
30-Nov Lewis 5 100 500.00
2-Dec Judy 4 70 280.00
Total Amount 51 980 4530.00
o the employees.
A Payroll consists of Basic Pay, Allowances, Gross Salary, Deductions and Net Salary. The
Allowances are 23% of the Basic Pay while the Deductions are 12% of the Gross Salary.
In the given worksheet, indicate in each cell what will be inserted, that is – a value or a formula.
In the case of a formula, write down the formula in the cell

Stationery Supplies Ltd

Name Basic Pay Allowances Gross Salary Deductions Net Salary
Lewis 650 149.5 799.5 95.94 703.56
Francis 700 161 861 103.32 757.68
Edwin 800 184 984 118.08 865.92

Total 2150 494.5 2644.5 317.34 2327.16

 PRACTICAL EXERCISE 1.5

Assume you are the Accountant of Stationery Supplies Ltd. Below is the current payroll in the
workbook OLD PAYROLL.

OLD PAYROLL.
Stationery Supplies Ltd.

Name Basic Pay Allowances Gross Salary Deductions Net Salary

Lewis 15,791 3,137 18,928 1,256 17,672
Francis 15,537 3,061 18,598 776 17,822
Edwin 15,506 3,051 18,557 999 17,558
Bernard 15,417 3,025 18,442 1,099 17,343
George 15,008 2,902 17,910 718 17,192
Albert 14,969 2,890 17,859 846 17,013
Edward 14,651 2,795 17,446 760 16,686
Cornell 14,618 2,785 17,403 663 16,740
John 14,553 2,765 17,318 558 16,760
Carl 14,508 2,752 17,260 706 16,554

Totals 150,558 29,163 179,721 8,381 171,340

The following salary review is given to you in the workbook INCREMENT.

INCREMENT
Name Current Pay % increase
Lewis 15,791 19%
Francis 15,537 19%
Edwin 15,506 22%
Bernard 15,417 18%
George 15,008 21%
Albert 14,969 17%
Edward 14,651 15%
Cornell 14,618 25%
John 14,553 19%
Carl 14,508 20%

Allowances
20%

Required:
Using formulas, you are required to update the payroll with the changes in a blank worksheet.
This new blank sheet is in the workbook NEW PAYROLL

NEW PAYROLL
Stationery Supplies Ltd.
 Name Basic Pay Allowances Gross Salary Deductions Net Salary
Lewis 18,791 3,758 22,550 1,256 21,294
Francis 18,489 3,698 22,187 776 21,411
Edwin 18,917 3,783 22,701 999 21,702
Bernard 18,192 3,638 21,830 1,099 20,731
George 18,160 3,632 21,792 718 21,074
Albert 17,514 3,503 21,016 846 20,170
Edward 16,849 3,370 20,218 760 19,458
Cornell 18,273 3,655 21,927 663 21,264
John 17,318 3,464 20,782 558 20,224
Carl 17,410 3,482 20,892 706 20,186

Totals 179,912 35,982 215,894 8,381 207,513

PRACTICAL EXERCISE 1.6

You are in charge of a young and growing business. You have identified the various factors
(sources of revenue and expenses) that influence the business as shown in the table below. Use
the figures provided and the layout to create a financial projection model for the business for the
next six years. The parameters are given on Sheet 2.

SHEET 1:
INCOME AND EXPENSES PROJECTIONS
1999 2000 2001 2002 2003
Sales 10,000 12,000 15,600 18,720 20,592
% Growth over the previous year 20% 30% 20% 10%

Materials 1,700.00 2,040.00 2,652.00 3,182.40 3,500.64

Wages 1,400.00 1,680.00 2,184.00 2,620.80 2,882.88
Other benefits 210.00 252.00 327.60 393.12 432.43
Others 100.00 108.00 116.64 125.97 136.05

Total Cost of Goods Sold 3,410 4,080 5,280 6,322 6,952

Salary: Office 1,000.00 1,100.00 1,210.00 1,331.00 1,464.10
Salary: Sales 800.00 960.00 1,248.00 1,497.60 1,647.36
Other Benefits 306.00 350.20 417.86 480.86 528.95
Advertising & Promotions 250.00 300.00 390.00 468.00 514.80
Depreciation 2,000.00 2,400.00 3,120.00 3,744.00 4,118.40
Miscellaneous 10.00 11.00 12.10 13.31 14.64

Total General & Admin. Expenses 4,366 5,121 6,398 7,535 8,288

Total Operating Costs 7,776 9,201 11,678 13,857 15,240

Interest on Loans 10.00 10.00 10.00 10.00 10.00

Pre-tax Income 2,214.00 2,788.80 3,911.80 4,852.94 5,341.75

Tax 1,151 1,450 2,034 2,524 2,778

Profit 1,063 1,339 1,878 2,329 2,564

2004
22,651
10%

3,850.70
3,171.17
475.68 SHEET 2: Parameter
146.93 Parameters Description
Sales 10,000 Starts at 10,000 and grows by a percentage
7,644 Materials 17% 17% of Sales
1,610.51 Wages 14% 14% of Sales
1,812.10 Other benefits 2.10% 2.1% of Sales
581.84 Others 8% Starts at 100, then grows by 8% yearly
566.28 Salary: Office 10% Starts at 1,000, then grows by 10% annually
4,530.24 Salary: Sales 8% 8% of Sales
16.11 Other Benefits 17% 17% of Total Salary
Advertising & Promotions 2.50% 2.5% of Sales
9,117 Depreciation 20% Fixed at 20 every year
Miscellaneous 10% Starts at 10 and grows by a fixed amount of 10 a
16,762
Interest on Loans 10% A fixed amount of 10 each year
10.00
Tax 52% 52% of Pre-tax Income
5,879.65
Exercise Instructions.
3,057 (i). Open the worksheet named Income and Expenses Projections.xls.
(ii). Rename Sheet1 as Projections while Sheet 2 should now be Parameters.
2,822 (iii). Calculate the Sales for the year 2000 using the percentage given in cell C13.
(iv). Copy the formula across to the Year 2004.
(v). Calculate the different items that make up the Total Operating Costs using the parame
in the Parameters sheet.
(You should enter the formula for the Year 1999 and copy down to the year 2004. Use
Absolute Referencing effectively).
Hint: Total Cost of Goods Sold = Materials + Wages + Other Benefits + Others
(vi). Calculate the Total Operating Costs:
Total Cost of Goods Sold + Total General and Administrative Expenses.
(vii). Calculate the Interest on Loans:
(viii). Calculate the Pre-tax Income.
Sales – Total Operating Cost – Interest on Loans.
(ix). Calculate the Tax.
(x). Calculate the Profit:
Pre-tax Income - Tax.
(xi). Format the worksheet as follows:
Make all the Totals bold, zero decimal places, comma, center the heading between A1:G1
and make it size 16, bold.
(xii). Save the file as C:\Lname.xls
d grows by a percentage

grows by 8% yearly
n grows by 10% annually

ear
ws by a fixed amount of 10 annually

0 each year

ome

e Parameters.
given in cell C13.

ng Costs using the parameters

n to the year 2004. Use

enefits + Others
he heading between A1:G1
 PRACTICAL EXERCISE 1.7

From the data given in the table below, create a Pie Chart to show the distribution of the total
amount amongst the various salesmen.
ABC Company Sales Performance Report ABC Company S
Salesman Qtr1 Qtr2 Qtr3 Qtr4 Total
Albert 148 156 171 140 615
Carl 122 131 153 118 524
Cornell 211 243 246 250 950
Edwin 129 150 92 218 589
Francis 311 270 247 322 1,150

Albert Carl
ABC Company Sales Performance Report

Albert Carl Cornell Edwin Francis

PRACTICAL EXERCISE 1.8

XYZ COMPANY SALES PERFORMANCE

SALESPERSON ANNUAL TARGET QTR1 QTR2 QTR3 QTR4 TOTAL SALES

ALBERT 750 148 256 133 154 691

MICHAEL 650 187 143 258 143 731
CARL 800 233 200 216 152 801
GEORGE 700 256 145 136 259 796
LUCY 1,000 249 212 215 124 800

(i). Given the table above, write formulas or describe how you would calculate the Total Sales
in column G and Row 12.
(ii). How would you calculate the Average Sales? Write the formula as it should appear in
Excel and show the method of duplicating it to the other cells.
(iii). How would you calculate the Commission? Write the formula as it would appear in Excel
and explain the method of duplicating it to the other cells.
(iv). Explain how you can insert two rows above Row 10.
(v). What does this sign (# # # # # # #) mean when seen in cell(s)? What should you do when
you see this sign?
(vi). How does one delete an entire row or column and all its cells?
(vii). You are asked to compare QTR1 and QTR3 sales for all salespersons in the above table
using a chart:
(a).What range of cells do you need to select and how would you select it?
(b).What type of graph would you use?
(viii). How can you edit a chart once it is created, lets say, to change the series from columns to
rows, to change the legend, etc?
AVERAGE SALES COMMISSION

276.4 92.13
292.4 112.46
320.4 100.13
318.4 113.71
320 80.00
PRACTICAL EXERCISE 1.9
Create the worksheet below from scratch.

"Temp in degrees Celsius"

TOWN / DAY Mon Tue Wed Thur Fri Average Temp ( C)

Mombasa 30 30 31 29 32 30.2
Kisumu 31 33 30 30 32 31.2
Kericho 25 26 24 24 26 24.96
Nakuru 23 22 23 21 24 22.65
Nairobi 24 24 22 23 25 23.4
"Temp. in degrees Fahrenheit"
TOWN / DAY Mon Tue Wed Thur Fri Average Temp ( F)
Mombasa 88 87 90 86 92 88.56
Kisumu 90 94 88 88 92 90.36
Kericho 72 75 71 71 73 72.288
Nakuru 75 74 76 73 77 74.97
Nairobi 77 77 74 76 78 76.32

Questions
(i). Use a formula to calculate the temperature for Nakuru, given that the temperature for
Nakuru is ¾ that of Mombasa.
(ii). Create two blank rows below Row 1.
(iii). Type “Temp. in degrees Celsius” in Cell A2 and “Temp. in degrees Fahrenheit” in Cell
A9.
(iv). Calculate the temperature in F using the conversion factor given as F=(C+19)*9/5.
(v). Insert a blank row before Nakuru and enter the row heading Kericho in both temperature
versions.
(vi). Calculate the temperature for Kericho in both versions given that it is 4/5 that of Kisumu.
(vii). Type “Average Temp. (C)” in Cell G3 and “Average Temp. (F)” in Cell G11 respectively.
Calculate the average temperatures for all the towns.
(viii). Format all cells containing the temp. values to zero decimal places with no commas.
(ix). Format all cells containing Average Temp. to Arial Black, Italics, size 12.
(x). Centre the Titles across columns A and G.
(xi). Put a double border round the whole table and a single line border inside the table. Shade
the column for Average temperature gray.
(xii). Use the Average values (C) in column G to create a 3-D Exploded Pie Chart to show
distribution of temperature for the towns.
The title should be “Average Temp. (C)”. Use the text in column A as the legend. In the
data labels, select Show Value.
(xiii). Move the chart created above to Sheet3. Do not insert it as an object.
(xiv). Move the left top corner of the chart in Sheet3 to cell A7. Resize the chart to fit into the
range A7:h20.
(xv). Save the worksheet as Weather.
 Average Temp ( C)
23.4 30.2

22.65

31.2
24.96

Mombasa Kisumu Kericho Nakuru Nairobi

PRACTICAL EXERCISE 1.10
Expenses for the Month of January vs. Budget
Budget Actual Savings Savings %
Salaries and Wages 156675.00 145200.00 11475.00 7%
Rent 4300.00 4300.00 0.00 0%
Electricity 1000.00 1207.00 -207.00 -21%
Telephone 200.00 142.00 58.00 29%
Advertisements 20000.00 18550.00 1450.00 7%
Freight and clearing 15650.00 13400.00 2250.00 14%
Security 3800.00 3800.00 0.00 0%

Total 201625.00 186599.00 15026.00 7%

Questions
(i). Insert a new column between Budget and Savings column.
(ii). Enter the title ‘Actual’ in cell C3.
(iii). Enter the following figures in the new column

Actual
Salaries and Wages 145200
Rent 4300
Electricity 1207
Telephone 142
Advertisements 18550
Freight and clearing 13400
Security 3800

(iv). Calculate the savings in cells D4:D10.

(v). Format the sheet title to Arial Black, size 14, and Bold.
(vi). Save the file as Audit 1.
(vii). Format the range B4:D10 to two decimal places.
(viii). Adjust column C such that all the values are displayed.
(ix). Add the title Savings % in cell E3 and calculate the savings as a percentage of the budget.
(x). Format the range E4:E10 as a percentage.
(xi). Enter the row title Total in cell A12 and obtain totals for Budget, Actual, and Savings
columns.
(xii). Copy the formula in E10 to E12.
(xiii). Format the new heading to match the existing headings and Align the heading to Right.
(xiv). Save and Close the worksheet
 "Balance Sheet 2001"
Income and Expenses Projection
1999 2000 2001 2002 2003
10,000 12,000 15,600 18,720 20,592
Sales % Growth over the previous year
20% 30% 20% 10%

Materials 1,700 2,040 2,652 3,182 3,501

Wages 1,400 1,680 2,184 2,621 2,883
Other benefits 210 252 328 393 432
Others 100 108 117 126 136

Total Cost of Goods Sold 3,410 4,080 5,281 6,322 6,952

Questions
(i). Insert five rows above Row 1.
(ii). Reduce the size of the picture to a Height of 0.96” by a Width of 1.66” (inches).
(iii). Drag and drop the picture to fit in the range A1:A5.
(iv). Add the Header ‘Balance Sheet 2001’ to the right section of the worksheet.
(v). Make the heading size 14, and Bold
(vi). Save the file as Balance Sheet.
alance Sheet 2001"

2004
22,651
10%

3,851
3,171
476
147

7,645
 Employee Details
Emp. No Name Category Basic Pay Allowances Gross Pay Tax Deductions Net Pay
E8 Cornell Assistant 4,600 300 4,900 588.00 4312.00
E9 John Assistant 3,500 450 3,950 474.00 3476.00
E2 Francis Supervisor 6,508 500 7,008 840.96 6167.04
E3 Edwin Management 8,006 1,801 9,807 1176.84 8630.16
E10 Carl Assistant 4,200 100 4,300 516.00 3784.00
E4 Bernard Management 7,917 1,775 9,692 1163.04 8528.96
E5 George Supervisor 5,500 850 6,350 762.00 5588.00
E1 Lewis Management 8,291 2,500 10,791 1294.92 9496.08
E6 Albert Supervisor 5,700 760 6,460 775.20 5684.80
E7 Edward Supervisor 7,151 1,545 8,696 1043.52 7652.48

Tax Rate
12%
PRACTICAL EXERCISE 1.13
Use the data given in the table below:
SHEET 1:

Brick Court Investments

Overtime calculations for the month of November
Date Name Hours Worked Day of Week Rate Amount
27-Oct Albert 4 Sun 100 400
8-Nov Albert 3 Fri 50 150
18-Nov Albert 4 Mon 50 200
9-Nov Albert 4 Sat 50 200
12-Nov Albert 3 Tue 50 150
27-Oct Albert 5 Sun 100 500
15-Nov Albert 4 Fri 50 200
19-Nov Albert 1 Tue 50 50
19-Nov Albert 4 Tue 50 200
Average 227.777778
5-Nov Bernard 4 Tue 50 200
7-Nov Bernard 5 Thu 50 250
20-Nov Bernard 2 Wed 50 100
21-Nov Bernard 4 Thu 50 200
28-Oct Bernard 3 Mon 50 150
11-Nov Bernard 4 Mon 50 200
22-Nov Bernard 2 Fri 50 100
26-Oct Bernard 2 Sat 50 100
Average 3577.77778
28-Oct Carl 4 Mon 50 200
30-Oct Carl 3 Wed 50 150
Average 350
2-Nov Martin 1 Sat 50 50
9-Nov Martin 4 Sat 50 200
14-Nov Martin 1 Thu 50 50
Average 300
Average
Maximum

Questions
(i). Find the name Lewis and replace it with Martin.
(ii). Sort the data according to name in Ascending order.
(iii). Insert a row at each change of name.
(iv). Type the heading ‘Average’ in cell E13.
(v). Adjust the width of column E to view the contents in full.
(vi). Copy the heading in E13 to cells: E22, E38, E50, E61, E74, E87, E98 and E109.
(vii). Use the AVERAGE function to calculate the average sales of all salesmen.
(viii). Insert four blank rows above row 1.
(ix). Insert a picture (Logo) into the worksheet
PRACTICAL EXERCISE 1.14
The following is a simple payroll:

Name Hours Worked Hourly Rate Basic Pay Gross Pay Tax Deductions
John 8 200 1600 1760 352
Peter 12 450 5400 5940 1188
Sam 22 300 6600 7260 1452
Njogu 30 286 8580 9438 1888
Mary 16 220 3520 3872 774
Sally 45 468 21060 23166 4633
Jane 15 150 2250 2475 495
Tina 3 280 840 924 185

Required:
Write formulae using cell names for the following expressions. State where the formula is
placed.
(i). Basic Pay = Hours Worked * Hourly Rate.
(ii). Allowances are allocated at 10% of the Basic Pay.
(iii). Gross Pay = Basic Pay + Allowances.
(iv). Tax Deduction is calculated at 20% of the Gross Pay.
(v). Net Pay = Gross Pay – Tax Deductions.
NSSF Contribution Allowances Net Pay
160 1408
540 4752
660 5808
858 7550
352 3098
2106 18533
225 1980
84 739