SPREADSHEETS.

Definition of a Spreadsheet.

A Spreadsheet is a ledger sheet that lets the user enter, edit, and manipulate numerical
data.

A Spreadsheet usually consists of a series of rows & columns in which data entries can
be made.

Types of Spreadsheets:
There are 2 types of spreadsheets:

1). Manual spreadsheet:

A Manual spreadsheet is ledger book with many sheets of papers divided into rows and

columns for entering/writing data.

The data is entered manually using a pen or pencil.

2). Electronic Spreadsheet:

A computer program that looks like the manual ledger sheet with rows & columns for

entering data that can be manipulated mathematically using of formulae.

Advantages of Electronic Spreadsheets over Manual Worksheets.

An electronic spreadsheet:

1. Has a large worksheet for data entry & manipulation as compared to manual
worksheet.
2. Has inbuilt formulae called Functions that are non-existent in manual worksheets.
These
functions enable the user to quickly manipulate mathematical data.

3. Uses the power of the computer to quickly carry out operations.

4. Has better formatting & editing qualities than the manual worksheet.

5. Utilizes the large storage space available on computer storage devices to save &
retrieve

documents.

6. Can easily be modified in its form, while a manual spreadsheet involves a lot of
manual
calculations & are very difficult to amend.

7. The user can very quickly & efficiently perform complicated computations using the

information stored in an electronic spreadsheet.

8. It is accurate in its calculations & allows automatic recalculation on formulae.

I.e., when one value/figure is changed, the result of the formula is automatically
adjusted by

the computer so as to correspond with the different input. For a manual spreadsheet,
changing one value means rubbing the result & writing the correct one again.

9. It offers graphical representation of data leading to comprehensive decisions.

10. Replaces the pencil & paper approach of the manual operations of the worksheet.

I.e., it enables the user to produce neat work because; all the work is edited on the
screen and

a final copy is printed. With a manual spreadsheet, neatness & legibility of the work
depends

on the writer‟s hand-writing skills.

11. It improves on the capabilities & speed of the Calculator.

Ms-Excel 2003

- 63 -

Examples of the commonly used Spreadsheet packages

VisiCalc – this was the 1st type of spreadsheet to be developed for PCs.
Lotus 123 – this is an integrated software with spreadsheet module, graphs, and
database.

Microsoft Excel.

Corel Quattro-Pro

Microsoft Works Excel

Super calculators.

Multiplan.

Vp-Planner.
Review Questions.

1. Define a Spreadsheet.

2. Differentiate between the traditional analysis ledger sheet and an electronic

spreadsheet.

3. Name three commonly spreadsheet packages.

COMPONENTS OF A SPREADSHEET

A spreadsheet has 3 main components, namely;

(a). Workbook.

(b). Database.

(c). Graphs / Charts.

Workbook:
When working in any spreadsheet program, you use workbook files to hold your
information.

A Workbook is a file in a spreadsheet package that contains one or more worksheets.

The

worksheets are made up of rows & columns in which you work and store your data.

A Workbook allows the user to organize various kinds of related information in a single
file.

Database:
Spreadsheet programs such as Excel have special features, which can be used to
manage data
values entered in the cells of the spreadsheet.

These features, which are found on the Data menu, were incorporated in Excel but they
belong

to Database Management System software.

Examples of such features include: Filtering of records, use of Forms, calculating of

Subtotals,

data validation, Pivot tables and Pivot chart reports.

Example:
If related data values are entered on the same row, they form a Record. Hence, a
worksheet can

be manipulated as a database that has data records entered in it.

Graphs/Charts:

A Chart is a graphical/pictorial representation of data in a worksheet. Charts are used to

summarize data in a worksheet in a pictorial form.

They enable the users to present complex data elements from a worksheet in a simple
format that

they can understand.

Charts make it easy for users to see comparisons, patterns, and trends in data, e.g.,
instead of
having to analyze several columns of a worksheet, one can see at a glance whether
sales are

falling or rising.

Examples of charts are: Pie charts, Line graphs, Bar charts, Histograms, Column
charts, etc.

MS-Excel 2003

- 64 -

Review Questions.
1. Name and describe the three components of a spreadsheet.

2. Explain the following terms as used in spreadsheets.

i) Workbook.

ii) Chart.

Application areas of spreadsheets (Areas where Spreadsheets are used)

1. Accounting.

Spreadsheets provide an easy & streamlined means of financial management. They are

mostly used by Accountants to record their daily transactions & also keep financial
records.

For example; a spreadsheet can be used to do the following:

 Record sales & purchases.

Calculate profits.

Produce Invoices, and also compile financial statements.

Prepare budgets.

Assist the management of an organization to monitor the current state of payments

from

customers in relation to goods delivered.

Detect aged debtors (i.e., those people who have owed you money for more than the

period allowed in your terms of business.

Track the value of assets over time (i.e., Appreciation and Depreciation).

Note. Most spreadsheet programs come with inbuilt functions such as SUM, AVERAGE,
PRODUCT, etc., which enable the accountant to carry out his/her daily accounting tasks

easily.

2. Data management.

A spreadsheet enables information to be produced easily and kept up-to-date.

For example;

It enables the user to create, edit, save, retrieve and print worksheet data & records.

It enables data to be arranged neatly in tabular structure.

Related data can be typed on the same worksheet. If the data is on different
worksheets,
the worksheets can be linked so that the data can be accessed easily.

Some of the data management functions include:

Sorting (i.e., arranging worksheet records in a particular order so as to easily access

the

data items).

Filtering (i.e., displaying only the records that meet a given condition).

Use of Forms to enter & view records.

Use of Total/Subtotal function.

3. Scientific Applications.

Spreadsheet programs can be used by Scientists & Researchers to compile & analyze
their results.

4. Statistical analysis / Mathematical operations.

Spreadsheets provide a set of data analysis tools that can be used to develop complex

statistical analyses. In addition, some of the tools generate charts.

Examples of statistical functions include:

AVERAGE – used to calculate the mean of a set of values.

MEDIAN – used to give the value in the middle of a set of values.

Such mathematical operations can be used by:

MS-Excel 2003
- 65 -

- Teachers to compile their students‟ marks and produce results.

- Clerks & Secretaries to enable them easily create tables of figures and manipulate
them

quickly as required.

5. Forecasting (What if analysis).

The automatic recalculation feature makes it possible to use the “What if” analysis

technique.
What if analysis is a feature in a spreadsheet that is used to find out the effect of
changing

certain values in a worksheet on other cells.

It involves changing the value of one of the arguments in a formula in order to see the

difference the change would make on the result of the calculation.

This method can be used for financial forecasting, budgeting, cost analysis, etc.

Review Questions.

1. Explain five application areas where spreadsheet software can be used.

2. Explain the concept of “What if” analysis.

Common features of electronic spreadsheets.

The following are the typical facilities provided by electronic spreadsheets:

1. Have the ability to create, edit, save & retrieve worksheets.

2. Have inbuilt functions & formulae which can be used to perform calculations.

3. Allows Automatic recalculation, i.e., when you change one value, the rest of the
values in

the spreadsheet is automatically recalculated by the computer to correspond with the

different input. This enables you to play “what if” games with your system.

4. Have the ability to Sort and filter data (i.e., arrange data in a predefined order).

5. Have a Data validation facility, which ensures that the correct data is entered into the

Spreadsheet.
6. Have a Chart facility that can be used to draw line graphs, Bar charts, histograms,
etc.

7. Have the ability to format data (both text & numeric data) using predefined formats.

8. Some Spreadsheets have a SOLVER facility that is used to uncover the best uses of
scarce

resources so that desired goals can be achieved.

9. Have the ability to adjust Column widths & Row heights automatically.

10. Have the ability to hide and unhide rows & columns, and also freeze panes.
11. They enable printing of worksheets within the shortest time possible.
12. They have pre-designed Templates for automating tasks.

A Template is a document that acts as a blueprint or outline for other documents of the

same type. It contains the standard text, graphics & formatting that will be used in all

documents of this type.

This means that, all formulas and formatting for similar workbooks such as Invoices can
be

saved as templates and then be used to automate the task without having to create the

workbook again.
13. Have the ability to summarize data using Consolidation and Pivot tables.

Consolidation allows the merging of several worksheets into a summary sheet, while
still

keeping the original worksheets intact. Consolidation adds together cells with the same
coordinates in the various worksheets.

Pivot tables can be used to cross-tabulate large amounts of data.

Ms.-Excel 2003
- 66 -

Differences between an Electronic Spreadsheet and a Calculator

An electronic spreadsheet: -

1. Has more memory than calculator.

2. Is able to perform complex logical operations, but a calculator cannot.

3. Uses the large storage capacity of the computer that a calculator does not have.

4. Has a large working area that a calculator does not have.

Review Questions.

1. Describe any five features of a spreadsheet program.

2. State five features of spreadsheets that are useful in financial modelling.

3. How does a spreadsheet differ from a Calculator?

MICROSOFT EXCEL
This is a Spreadsheet program that enables users to create electronic worksheets that
can be used

to perform simple & complex calculations using a computer.

MS-Excel has inbuilt functions that are used as shortcuts for performing mathematical,
financial

and statistical calculations.

Starting Microsoft Excel.

1. Click Start, point to Programs, then click Microsoft Excel.

-ORClick the Microsoft Excel icon, if it is displayed on the desktop.

WORKSHEET LAYOUT (Features/ Parts/ Elements of the MS-Excel Screen).

(a). At the top of the window,

Title bar. It has the System /Control menu button on the left & the Resizing buttons

on the right.

Menu bar.

Toolbars, e.g., Standard & Formatting toolbars. They contain the Toolbar buttons.

Name box – displays the active cell, e.g., A1.

Formula bar: A bar at the top of the MS-Excel window that is used to enter or edit

values or formulas in cells or charts. It also displays the constant value or formula

stored in the active cell.

To display or hide the formula bar, click Formula bar on the View menu.

(b). Column Identifiers (or Column headers) – Letters that identify the columns.

(c). Row Identifiers (or Row headers) – numbers that identify the rows.

A Worksheet has a total of 256 columns & 65,536 rows.

(d). Active (Current) cell – the cell in which the selection box (Cell pointer) is placed.

(e). Cell Pointer.

(f). Gridlines - the thin lines that indicate the cell boundaries in a worksheet.

(g). At the bottom of the window,

Status bar - displays different indicators about the current working environment.
To display or hide the Status bar, click Status bar on the View menu.

Sheet tabs – these are names of the sheets that appear at the bottom of the
workbook

window.

Tab scrolling buttons - They enable the user to select and use a different sheet.

Scroll bar, scroll box & the scroll arrows.

Scroll bars are the shaded bars along the right side and bottom of a window. To scroll

to another part of the file, click the arrows in the scroll bar or drag the scroll box.
MS.-EXCEL 2003

- 67 -

THE WORKSHEET:

a. This is the primary document in a Spreadsheet program that is used to store & work
with

data.

b. A Worksheet is a tool that is used for maintaining numeric data in a tabular form,
simplifying numerous calculations and presenting numerical data graphically.

A worksheet is basically a page stored in a workbook, and acts as the working area.

A Worksheet consists of cells that are organized into columns & rows in which data
entries
are made.

Columns: – These are fields that make up the worksheet of a Spreadsheet. A Column
is a

vertical arrangement of cells.

Rows: – These are records that form a worksheet. A Row is usually a horizontal

arrangement of cells.

Cell:

A box formed when a row & a column intersect in a worksheet or a table, where the
data
is entered.
A cell is referred to or identified by use of the column letter heading & the row number

heading (e.g., A1 refers to the first cell).

A Worksheet can be used in:

(a). A Company Sales Report to show the sales for each item over the year.

(b). An Employees‟ Payroll to calculate the employee’s salaries for each month.

(c). A Students Progress record to store information on student’s marks and monitor
their progress.
(d). Personal Expenses to maintain a budget of your monthly expenses.
(e). Mortgage Repayment Calculations to calculate the monthly repayment amount on a

mortgage loan.

To Insert a single new worksheet.

1. On the Insert menu, click Worksheet.

Selecting worksheets.

To select Do this

A single sheet Click the tab for the sheet.

Two or more adjacent sheets Click the tab for the first sheet, hold down the

SHIFT key, then click the tab for the last sheet.

When you select a sheet, the color of its tab will

change to white.

Two or more nonadjacent sheets Click the tab for the first sheet, hold down CTRL

key, then click the tabs for the other sheets.

All sheets in a workbook Right-click a sheet tab, then click Select All Sheets

on the shortcut menu.

Note. To deselect the sheets, click inside any of the worksheets.

To Rename a worksheet (Giving meaningful names to sheets).

1. Click the tab for the sheet you want to rename.

2. On the Format menu, point to Sheet, then click Rename.

The current name for that sheet will be selected.

3. Press Backspace or Delete, type a new name, then press ENTER.

MS-Excel 2003

- 68 -

To Delete worksheets.

1. Select the worksheet(s) you want to delete.

2. On the Edit menu, click Delete Sheet.

To Hide a worksheet.
1. Select the sheet(s) you want to hide.

2. On the Format menu, point to Sheet, then click Hide.

To Display a hidden worksheet.

1. On the Format menu, point to Sheet, then click Unhide.

2. In the Unhide sheet box, double-click the name of the hidden sheet you want to
display.

MS-Excel add-ins - Components that can be installed on your computer to add

commands and

functions to Excel. These add-in programs are specific to Excel.

CREATING A NEW WORKBOOK.

To create a new, blank workbook.

1. On the File menu, click New, then click Blank Workbook on the New Workbook task

pane.

To create a new workbook based on the default workbook template.

1. Click on the New workbook icon on the Standard toolbar.

TYPES OF DATA IN SPREADSHHETS.

(1). Labels (Text).

Labels are texts consisting of alphanumeric characters that can be entered into a cell.

E.g., Item codes such as Salary, Names such as John.

Labels are made up of alphanumeric character strings.
In Excel, Text is any combination of numbers, spaces, & nonnumeric characters.

E.g., 10A19, 27AXY, 12-976, 208 4675.

(2). Values (Numbers).

Values consist of numerals & mathematical formulas entered into a cell.

In Excel, a number can contain only the following characters: digits 0 to 9 + - ( ) / $ %.

(3). Formulas.

A Formula is a sequence of values, cell references, functions & arithmetic operators

whose calculation results to a numeric value.
 It is an equation that performs operations on worksheet data.

Formulas can perform mathematical operations such as addition, subtraction, division

and

multiplication.

A Formula is used to tell Ms-Excel how you want a particular value to be computed.

(4). Functions.

It is a special command, which you can type into your formula to perform arithmetic
operations.

It is an inbuilt equation that is used for calculations.

A Function is a short predefined (inbuilt) formula used to perform a given specific task.

Functions can be used to perform both simple and complex calculations.

Ms-Excel 2003

- 69 -

EDITING CELL CONTENTS.

1. Double-click on the cell that contains the data you want to edit.

-OrClick in the cell, then press F2.

2. Edit (make changes to) the cell contents.

E.g., if you had left out a character, use the Left or Right Arrow key to move the insertion

point to the position of the correction, then type the character. If you had typed wrong
characters, use the Backspace or Delete to erase them.
3. To enter your changes to the active cell, press ENTER, then use the Arrow keys to
move to

another cell.

SAVING WORKBOOKS.

Purpose.

√ In order to use the worksheet at a later time.

√ If the saving is done periodically, say every 1 minute, it helps prevent data loss in case
of
power failure.

When you save a workbook for the first time, you assign a file name and indicate where
you

want to store the file on your computer’s hard disk or in another location. Each time you

subsequently save the workbook, MS-Excel updates the workbook file with your latest
changes.

To save a new, unnamed workbook.

1. Click the Save button on the Standard toolbar.

-OROn the File menu, choose Save (or press CTRL+S) to display the Save As dialog
box.

2. In the File name box, enter a name for the worksheet.

3. In the Save in list, select the drive and/or folder where you want the worksheet to be
saved.

4. Click the Save button.

To save a copy of a workbook (or save a workbook with a new name).

1. Open the workbook you want to make a copy of.

2. On the File menu, click Save As….

3. In the File name box, enter a new name for the file.

To save the copy in a different folder or drive, click a different location in the Save in list.
4. Click the Save button.
To save workbooks automatically as you work.
1. On the Tools menu, click Options, click the Save tab, then select the Save Auto
Recover

info every checkbox.

2. In the minutes box, enter the interval for how often you want to save files.

OPENING A SAVED WORKSHEET.

Purpose.

You can open a saved worksheet (i.e., a worksheet stored on the hard disk of the
computer or on
a floppy disk) in order to:

√ Continue working on it, if it was saved before completion.

√ View the data it contains.

√ Update it, if the data it contains represents information that changes periodically. For

example, A Weekly report.

1. Choose Open on the File menu,

-ORClick the Open button on the Standard toolbar (or press CTRL+O) to display the
Open

dialog box.

Ms-Excel 2003

- 70 -
2. In the Look in drop down list, click the drive or folder that contains the file you want to

open.

3. In the folder list, locate and open the folder that contains the file.

4. Double-click the file you want to open (or click the file, and then click the Open
button).

Note. To open a recently opened file, select it from the bottom of the File menu.

Exiting / Quitting Ms-Excel.

Purpose.
√ You exit from Ms-Excel when you have finished working with it.
1. On the File menu, click Exit.

-ORPress ALT+F4),

-ORClick the Close button on the top right hand corner of the Title bar of the Ms-Excel
window.

If the workbook was not saved before or the changes made to the open workbook are
not saved,

MS-Excel will give you an option to save those changes by displaying the Save As
dialog box.
Choose Yes to save the changes, or No to discard the changes.
SELECTING DATA IN CELLS, ROWS OR COLUMNS.

To select Do this:

A single cell Click the cell, or press the Arrow keys to move to the cell.

Text in a cell Double-click in the cell (or click in the cell, press F2 to

display the Insertion point), then select the text in the cell.

A range of cells 1. Click the first cell of the range, hold down the left mouse

button, then drag to the last cell in the range.

-ORClick the first cell in the range, hold down SHIFT key,

then click the last cell in the range.

-ORClick the first cell in the range, hold down SHIFT key,
then use the Arrow keys to extend the selection.

All cells on a worksheet Press CTRL+A (or on the Edit menu, click Select All).

Nonadjacent cells or cell ranges Select the first cell or range of cells, hold down CTRL &

select the other cells or ranges.

An entire row or column Click the row or column heading.

Adjacent rows or columns Drag across the row or column headings.

-ORSelect the first row or column, hold down SHIFT key, then

select the last row or column.

Nonadjacent rows or columns Select the first row or column, hold down CTRL & select
the other rows or columns.

Note. To cancel a selection of cells, click any cell on the worksheet.

A Range is any group of cells in a worksheet. The cells in a range can be adjacent or

nonadjacent.

Ms-Excel 2003

- 71 -

Clearing cell contents.

Clearing cells removes the cell contents (formulas and data), or formats (such as
number

formats, and borders), but leaves the blank cells on the worksheet.

1. Select the cells, rows, or columns you want to clear.

2. On the Edit menu, point to Clear, then click Formats or Contents.

Clicking All, will clear formats and contents, and also remove any cell comments and
data
validation.

Note. If you click a cell and then press the DELETE key, Ms-Excel will remove the cell

contents but does not remove comments or cell formats.

Inserting blank cells, rows, or columns.

Purpose.

√ You can insert a row or column, to make room for additional information in the
worksheet.

This may be necessary when some extra information, which was not expected earlier,
needs

to be included.

To Insert new blank cells.

1. Select a range of existing cells where you want to insert the new blank cells. Select
the same

number of cells as you want to insert.

2. On the Insert menu, click Cells.

3. In the Insert dialog box, click Shift cells right, Shift cells down, Entire row, or Entire

column.

To Insert Rows.

1. To insert a single row, select a row (or click a cell in the row) immediately below
where you

want the new row to appear.

For example, to insert a new row above row 5, click a cell in row 5. To insert multiple
rows,

select the same no. of rows as you want to insert.

2. On the Insert menu, click Rows.

To Insert Columns.

1. To insert a single column, select a column (or click a cell in the column) immediately
to the
right of where you want the new column to appear.

For example, to insert a new column to the left of column B, click a cell in column B. To

insert multiple columns, select the same no. of columns as you want to insert.

2. On the Insert menu, click Columns.

Deleting cells, rows, or columns

Deleting removes the cells from the worksheet and shifts the surrounding cells to fill the
space.

1. Select the cells, rows, or columns you want to delete.

2. On the Edit menu, click Delete.

3. If you are deleting cells, the Delete Cells dialog box appears. Click Shift cells left,
Shift

cells up, Entire row, or Entire column.

Exercise (a).
1. How many columns are there in an Excel worksheet?
2. Identify and explain the FOUR types of data in Spreadsheets.

3. Explain how you would do the following operations on a Worksheet in Microsoft

Excel.

(i). Rename a worksheet.

(ii). Delete a worksheet.

(iii). Insert a single new worksheet.

MS-Excel 2003
- 72 -
(iv). Move from one worksheet to another.

(v). Select a cell.

(vi). Select a range of cells.

(vii). Select nonadjacent cells or cell ranges.

(viii). Select everything in a worksheet.

4. Define the following terms as used in Spreadsheets: (6 marks)

(i). Cell.
(ii). Formula.

(iii). Labels.

5. What is the difference between Clearing cells and Deleting cells?

Exercise (b).

1. What is the meaning of each of the following concepts?

(i). Labels.

(ii). Values.

(iii). Formula.

(iv). Function.

2. Distinguish between Labels and Formulae with respect to Spreadsheets.

Exercise (c).

1. List FOUR types of information that can be entered into a cell. (4 marks).
2. Explain THREE cell data types in spreadsheet. (6 marks).