COURSE NAME

Computer Application in Business

COURSE CODE: MS3SE02

Course Faculty

Dr. Juned A Siddiqui

Department of Electronics Engineering

Medi-Caps University , Indore (M.P.)

Dr. Juned A.Siddiqui Computer Application in Business 2023

MS3SE02
 Information

Lecture timing and place

Total number of lectures and credits : 2L and 2P 3Credits

Timings and days : Lecture :3.05-4.05 PM( Monday and Tuesday ) Q-210
Lab : 10.30-12.15 AM (Thursday ) Q207-208

Reference Books
1. Pradeep K. Sinha and Preeti Sinha, Foundation of Computing, , BPB, Publication.
2. Deepak Bharihoka, Fundaments of Information Technology, Excel Book, New Delhi
3. V. Rajaraman, Introduction to Information Technology, PHI. New Delhi
4. R. Hunt, J. Shelley, Computers and Commonsense, Prentice Hall of India New Delhi

Dr. Juned A.Siddiqui Computer Application in Business 2023

MS3SE02
 Syllabus

UNIT- I
Basic Concepts: Characteristics of a Computer, Advantages of Computers, Limitation of Computers;
Types of Computers; Applications of computers, Hardware, Firmware, Livewire; Software; System
Software: Operating system, Translators, interpreter, compiler; Overview of operating system,
function of operating system; Basic linux commands, Application software: General Purpose
Packaged Software and tailor-made software.

UNIT- II
Internet: Meaning of Internet; Growth of internet, Owner of Internet, Anatomy of Internet, Net
Etiquette ; World Wide Web; Internet Protocols, Usage of Internet to society, Search Engines

UNIT- III
Word Processing: Introduction to word Processing; Word processing concepts, working with word
document, Opening an existing document/creating a new document; saving,
Selecting text, Editing text, Finding and replacing text, Formatting text, Bullets and numbering,
Tabs, Paragraph Formatting, Page Setup 3

Dr. Juned A.Siddiqui Computer Application in Business 2023

MS3SE02
 UNIT- IV

Spreadsheet and its Business Applications: Spreadsheet concepts; Creating a work book,
saving a work book, editing a work book, inserting, deleting work sheets, entering data in a
cell, formula Copying, Moving data from selected cells, Handling operators in formulae:
Inserting Charts- LINE, PIE, BAR, Mathematical-ROUND ALL, SUM, SUMIF, COUNT, COUNTIF;
Statistical – AVERAGE, MAX, MIN, STDEV, FREQUENCY, INTERCEPT, SLOPE. Financial - PMT,
PPMT, IPMT; Logical - IF, AND, OR.

UNIT- V

Presentation Software & Practical applications: Creating a presentation; Editing, Sorting,

Layout, Set-up row, Rehears timing. Loan& Lease statement; Ratio Analysis, Graphical
Representation of data Payroll statements: Frequency distribution. Cumulative and
calculation of Means, Mode and Median, Regression.
4

Dr. Juned A.Siddiqui Computer Application in Business 2023

MS3SE02
 UNIT- IV
Spreadsheet and its Business
Applications

Dr. Juned A.Siddiqui Computer Application in Business 2023

MS3SE02
 SPREADSHEET

• A spreadsheet is a configuration of rows and columns. Rows are horizontal

vectors while columns are vertical vectors. A spreadsheet is also known as
a worksheet.
• It is used to record, calculate and compare numerical or financial data.
Each value can either be an independent (i.e. basic) value or it may be
derived on the basis of values of other variables.
• The derived value is the outcome of an arithmetic expression and/or a
function (i.e. a formula).
• Spreadsheet application (sometimes referred to simply as spreadsheet) is
a computer program that allows us to add (i.e. enter) and process data.
• We shall understand spreadsheet with the help of MS-Excel (or simply,
Excel), which is one of the Microsoft Office Suite of software.

Dr. Juned A.Siddiqui Computer Application in Business 2023

MS3SE02
Dr. Juned A.Siddiqui Computer Application in Business 2023 7
MS3SE02
 Ribbon

Dr. Juned A.Siddiqui Computer Application in Business 2023 8

MS3SE02
 Spreadsheet and its Business Applications

PAYROLLACCOUNTING
Every employee is paid salary on a pre-determined date within the framework of
employee contract and related personnel policy in force from time to
time in an organisation. The computation of salary payment is based on the number of
days an employee has worked, rate per grade of pay, rate of applied allowances
and deductions to be made therefrom. The preparation of salary bill should provide for
the following :
• Maintaining payroll related data such as Employee No., Name, Attendance, Basic Pay,
applicable Dearness and other Allowances, deductions to be made.
• Periodic payroll computations: the payroll computation includes the calculation of
various earning and deduction heads, which are to be derived from basic values (such
as basic salary, number of days under leave without pay (LWP) and unauthorised
absence, etc) as per the formulae .
9

Dr. Juned A.Siddiqui Computer Application in Business 2023

MS3SE02
  Preparation of salary statement and employees salary slips
 Generation of advice to bank: It contains the net salary to be
transferred to individual bank account of employees and other salary
related statutory payments such as provident fund, tax, etc.

ASSET ACCOUNTING
Assets are resources of the organisation, which can be classified into fixed and current assets.
Fixed assets are long-term assets and provide productive capability to the firm. The examples
of fixed assets are land, building, plant & machinery, etc. It includes both tangible and
intangible assets. Tangible assets are physical in nature, which have form, shape and size.
Intangible assets are resources capable of adding value but do not have a physical dimension
such as patents, copyrights, trade mark, etc.

The depreciation on fixed assets is provided to recognise the cost of the asset consumed
during an accounting period since the life of such assets extends beyond single accounting
year. Usually, depreciation is not provided on free hold land.

Total Amount of Depreciation = Acquisition Cost – Salvage Value

(Over Life of the Asset)
Dr. Juned A.Siddiqui Computer Application in Business 2023 10
MS3SE02
 LOAN REPAYMENT SCHEDULE
Loan is a sum of borrowed money (termed as principal amount) for a
specified period at a pre-specified rate of interest. The loan is repaid
through a number of periodic (usually monthly) repayment instalments
over the loan repayment period

spreadsheets can be programmed, they can also be used for general computations. They are used
for modeling in science and engineering, and they are well suited to educational uses—for
example, to display the synthesis of sound from simple audio waveforms.
Furthermore, since they are two-dimensional grids of cells, they can be readily programmed as
cellular automata, systems of cells whose state depends on the states of their neighbours

Today spreadsheets for personal computers generally include the ability to convert data into
various types of graphs (such as pie charts and bar graphs) and are often integrated with
other software, such as word processors and database programs.

Dr. Juned A.Siddiqui Computer Application in Business 2023 11

MS3SE02
 BASIC CONCEPTS OF SPREADSHEET

A file in Excel is known as a “Workbook”. A

workbook is a collection of a number of
“Worksheets” . By default, three sheets, namely
Sheet 1, Sheet 2, and Sheet 3 are available to users.
At a time, only one worksheet can be made as
“Active Worksheet” and that worksheet
is available to a user for carrying out operations. An
active worksheet’s name will be shown in bold
letters in the “Sheet Tab” at the bottom left
of the screen. Additional sheets can be added, if
required, by clicking on the icon (which works as
Insert ! Worksheet)

Dr. Juned A.Siddiqui Computer Application in Business 2023 12

MS3SE02
  The Sheet names can be changed, if
required, by right clicking the mouse over
the Sheet1 or Sheet 2 or Sheet 3 after
selecting and pointing it on the sheet
name (which is to be changed) and
selecting “Rename” option.
 Rows are numbered numerically
from top to bottom while Columns are
referred by alpha characters from left to
right.
 There are 65536 Rows which are
numbered as 1, 2, 3, … 65,536. These
numbers are shown on the left most
portion of the worksheet. Columns (total
256 in Excel) are identified by letters, such
as A, B, C,.. AA…IV, and are shown on the
horizontal box just above Row 1. Thus,
there are 65,536 x 256 = 1,65,00,000,
approximately cells, which is indeed a huge
work area, sufficient for all applications

Dr. Juned A.Siddiqui Computer Application in Business 2023 13

MS3SE02
  In a spreadsheet, a value or function or an arithmetic expression is recorded in a
cell. The intersection of a row and a column is called a cell. A cell is identified by
a combination of a letter and a number corresponding to a particular location
within the spreadsheet.
 When we start Excel, the pointer (cursor) points to the first cell, i.e. A1, and this
cell is called the Active Cell. We can move around a worksheet through four
arrow keys (i.e. left, right, up, down

Dr. Juned A.Siddiqui Computer Application in Business 2023 14

MS3SE02
  Cell Reference — A cell reference identifies the location of a cell or
group of cells in the spreadsheet also referred as a cell address. Cell
references are used in formulas, functions, charts, other Excel
commands and also refer to a group or range of cells.
 Ranges are identified by the cell references of the cells in the upper left (cell A1)
and lower right (cell E2) corners .
 The ranges are identified using colon (:) e.g. A1: E2 which tells Excel to include
all the cells between these start and end points. By default cell reference is
relative; which means that as a formula or function is copied and
pasted to other cells, the cell references in the formula or function
change to reflect the new location.

Dr. Juned A.Siddiqui Computer Application in Business 2023 15

MS3SE02
  The other cell reference is absolute cell reference which consists of the column
letter and row number surrounded by dollar ($) signs e.g. $C$4. An absolute cell
reference is used when we want a cell reference to stay fixed on specific cell, which
means that when a formula or function is copied and pasted to other cells, the cell
references in the formula or function do not change.
 A mixed reference is also a cell reference that holds either row or column constant
when the formula or function is copied to another location e.g., $C4 or C$4 .

Dr. Juned A.Siddiqui Computer Application in Business 2023 16

MS3SE02
 The mouse is used for all the operations required and for navigation in worksheet
(or workbook) except data entry; but some of the important operations and
common navigations can be performed by using key strokes (as given below). It
is better to understand and know all the keys of keyboard and key strokes.
Pressing a key is called key stroke but to fulfill one command for operation in the
worksheet some time.

Dr. Juned A.Siddiqui Computer Application in Business 2023 17

MS3SE02
 LABELS
A text or especial character will be treated as labels for rows or columns
or descriptive information. Labels cannot be treated mathematicallymultiplied,
subtracted, etc. Labels include any cell contents beginning
with A-Z .

FORMULAS
The formula means a mathematical calculation on a set of cells. Formulas
must start with an = sign (equal to sign), When a cell contains a formula, it often
contains references to other cells. Such a cell reference is a type of variable. Its
value is the value of the referenced cell or some derivation of it. If that cell in turn
references other cells, the value depends on the values of those.

Dr. Juned A.Siddiqui Computer Application in Business 2023 18

MS3SE02
 A function is a built in set of formulas which starts with an =
“equal to sign” such as = FunctionName(Data).
The data (or argument in proper terminology) includes a range of cells.
SUM (), AVERAGE () and COUNT () are common functions and
relatively easy to understand.
They each apply to a range of cells containing numbers (or blank but not text) and return
either the arithmetic total of the numbers, the average mean value or the quantity of
values in the range.

Dr. Juned A.Siddiqui Computer Application in Business 2023 19

MS3SE02
 If x = 4, y = 6 and z = 2, use an Excel spreadsheet to calculate the following:
(a) xy
(b) x / z
(c) xy + z
(d) xz – y
(e) y *z / x
(f) x – y / z
(g) (x + y)z
(h) (y – x /z ) / x
Q2. If
• Principal Amount (PA ) =10000 and 2000
• Rate of Interest =(R) = 10 and 5
• Period of Compounding (CP) =5 and 10
Than calculate
• Compound Interest (CI )
• Maturity Amount (MA )
With following formula
MA = PA * (1 + R / (100 * CP)) ^ (R * CP)
CI= MA – PA

Dr. Juned A.Siddiqui Computer Application in Business 2023 20

MS3SE02
 FUNCTIONS
A function is a special key word which can be entered into a cell in order to perform
and process the data which is appended within brackets.
(1) Date and Time Function

1. TODAY () is the function for today’s date in the blank worksheet.

TODAY – Returns the serial number of the current date. The serial number is the date-time code
used by Excel for date and time calculations. Times are represented as fractions of a day. By
default January 1, 1900 is serial number 1. Thus, January 1, 2009 is serial number 39814
(because it is 39814 days after January 1, 1900).
2. NOW () is similar function but it includes the current time also
3. DAY(serial_number) function returns the day of a date as an integer ranging from1 to 31. For
example, if A5 = 16-Apr-2009 then = DAY (A2) will be 16. Similarly, two other functions
MONTH(serial_number) returns month of a date as an integer ranging from 1 (January) to 12
(December) and YEAR (serial_number) returns the year corresponding to a date as an integer
ranging from 1900 – 9999.

Dr. Juned A.Siddiqui Computer Application in Business 2023 21

MS3SE02
 2 Mathematical Function
1. SUM (), AVERAGE () and COUNT () are common functions and relatively easy to
understand. They each apply to a range of cells containing numbers (or blank but not
text) and return either the arithmetic total of the numbers, the average mean value or
the quantity of values in the range.
2. SUMIF is the function which adds the cells as per given specified criteria the syntax of
this is as follows:
SUMIF (range, criteria, sum_range) where
Range it is the range of cells to evaluate. Criteria it is the criteria in the form of a number,
expression, or text that defines which cells will be added, e.g. criteria can be expressed
1500, “1500”, “>1500” or “Books”. Sum_range are the actual cells to sum.
e.g. There are sum Asset Values (D2:D5) and related to each asset values
3 ROUND is the function to rounds a number to specified number of digits. The syntax of this
function is as follows:
ROUND (number, num_digits) where Number Is the number to round (preferably
fractional number) Num_digits specifies the number of digits to round the Number. There may be
some different situations for Num_digits as follows:
a. If Num_digits is greater than 0 (zero), then number is rounded to the specified number of decimal
places.
b. If Num_digits is 0, then number is rounded to the nearest integer
Dr. Juned A.Siddiqui Computer Application in Business 2023 22
MS3SE02
 c. If Num_digits is less than 0, then number is rounded to the left of
the decimal point.

ROUNDUP (number, num_digits)

which rounds a number up, away
from 0 (zero) e.g.
= ROUNDUP (3.2, 0) Rounds 3.2 up to zero decimal
places and the value is 4.
= ROUNDUP (76.9, 0) Rounds 76.9 up to zero decimal
places and value is 77.

ROUNDDOWN (number, num_digits) which rounds a number down,

toward zero.
= ROUNDDOWN (3.2, 0) Rounds 3.2 down to zero decimal
places; value 3.
= ROUNDDOWN (76.9, 0) Rounds 76.9 down to zero
decimal places; value 76.

Dr. Juned A.Siddiqui Computer Application in Business 2023 23

MS3SE02
 COUNT
This function counts the number of cells that contain numbers and
counts numbers within the list of arguments. COUNT is use to get the
number of the entries in a number field (including date also) i.e. in a
range or array of numbers.
In Excel other than counting function COUNT; other functions are
COUNTA, COUNTBLANK, and COUNTIF — which enable us to count the number of
cells that contain values, are nonblank (and thus contain entries of any kind), or count
only the cells in a given range that meet the user defined criteria.

Logical Function
A logical value (true or false) outcome is the comparison of data values
or results of arithmetic expressions compared with another data values
or results of another arithmetical expressions using logical operator.

Dr. Juned A.Siddiqui Computer Application in Business 2023 24

MS3SE02
 1. AND function gives only a TRUE or FALSE answer.
To determine whether the output will be TRUE or FALSE, the AND
function evaluates at least one mathematical expression located in
another cell in the spreadsheet. The syntax for the AND function is:
= AND (logical-1, logical-2, ... logical-255 )
where logical-1 , logical-2 , ... - refers to the cell reference that is
being checked. Up to 255 logical values can be entered into the function.
Returns TRUE if all its arguments evaluate to TRUE; returns FALSE
if one or more arguments evaluate to FALSE.

Example
1. In the following example the outcome of two logical values is given
in Result
Formula Description Result
a.= AND (TRUE, TRUE) all arguments are TRUE TRUE
b.= AND (TRUE, FALSE) One argument is FALSE FALSE
c.= AND (2+2=4, 2+3=5) all arguments evaluate to TRUE TRUE

Dr. Juned A.Siddiqui Computer Application in Business 2023 25

MS3SE02
 2. OR function is like other logical functions, the OR function gives
only a TRUE or FALSE answer. To determine whether the output will
be TRUE or FALSE, the OR functions evaluates at least one
mathematical expression located in another cell in the spreadsheet.
This function returns TRUE if any argument is TRUE; returns FALSE
if all arguments are FALSE.
The syntax for the OR function is:
= OR (logical-1, logical-2, ... logical-255 )
Logical-1, logical-2 … - refers to the cell references that are being
checked. Up to 255 logical values can be entered into the function.
Example
Formula Description Result
a.= OR (TRUE, FALSE) One argument is TRUE TRUE
b.=OR ((1+1)=1,(2+2)=5) All arguments evaluate to FALSE FALSE
c.=OR (TRUE,FALSE,TRUE) At least one argument is TRUE TRUE

Dr. Juned A.Siddiqui Computer Application in Business 2023 26

MS3SE02
 Financial Functions

1.0PMT The PMT function calculates the periodic payment for an annuity,
assuming equal payments and a constant rate of interest .The syntax of PMT function is as
follows:
= PMT(rate, nper, pv, [fv], [type]) where
rate is the interest rate per period,
nper is the number of periods,
pv is the present value or the amount the future payments
are worth presently,
fv is the future value or cash balance that after the last
payment is made (a future value of zero when we omit this
optional argument)
type is the value 0 for payments made at the end of the period
or the value 1 for payments made at the beginning of the
period.
The PMT function is often used to calculate the payment for mortgage
loans that have a fixed rate of interest.

Dr. Juned A.Siddiqui Computer Application in Business 2023 27

MS3SE02
 Statistical Funtion –

AVERAGE, MAX, MIN, STDEV, FREQUENCY, INTERCEPT, SLOPE.

Financial - PMT, PPMT, IPMT;

Dr. Juned A.Siddiqui Computer Application in Business 2023 28

MS3SE02
 Quiz/Assignment -4

Q1. What do you understand by Spreadsheet ? Write and explain

application of spreadsheet in business ? (any 4)
Q2. Draw the layout of Spreadsheet and explain each element in it ?
Q3 What is key stroke in Ms-excel? A) Write the operation of
following keys :

29

Dr. Juned A.Siddiqui Computer Application in Business 2023

MS3SE02
 b) If we want to perform following operation what key stork we required
:

Q4. Explain Formula, Cell Reference and Labels in the Spreadsheet?

Q5. Write and explain Sum(), SUMIF ,Now(), Today() AVERAGE () and
COUNT () functions with example?
Q6. Why logical operation used ? Exaplin AND and OR operation
function? Also write the output if
1.AND (FALSE, FALSE) 2. AND (2+3=5, 2+3=5)
2.OR (FALSE, TRUE) 3. OR (3*2=6, 2*3=5)
Q7. PMT, PPMT, IPMT functions come in which category explain PMT ?
Q8.In the following formula how many excel function are used write
how they work?
MA = Sum(PA) * (1 + min(R ) /(100 *avg(CP)) ^ (slope(R)* max(CP))
CI= MA – PA 30

Dr. Juned A.Siddiqui Computer Application in Business 2023

MS3SE02
 31

Dr. Juned A.Siddiqui Computer Application in Business 2023

MS3SE02