Microsoft Excel: Practical Exercises

MS Microsoft Excel skills

Swinburne University of Technology (SUT)
13 pag.

Document shared on https://www.docsity.com/en/microsoft-excel-practical-exercises/8746029/

Downloaded by: phyo-aung ([email protected])

MICROSOFT EXCEL
PRACTICAL EXERCISE 1.1
Using the data given, get the sum of all the figures within the range.
A B C D E F G
1 Mon Tue Wed Thur Fri TOTAL
2 Breakfast 3,560 3,186 2,952 3,395 3,436
3 Lunch 20,163 21,416 19,912 19,681 18,628
4 Bar 9,873 12,172 12,642 12,711 18,846
5 Snacks 2,405 3,544 2,694 3,120 3,712
6 TOTALS

PRACTICAL EXERCISE 1.2

Enter the data given below into a worksheet.
A B C D E
1 Stationery Supplies Ltd
2
3 Date SalesPerson Item Receipt No Amount
4 21-Nov Carl Toys 1238 1,782.10
5 26-Nov Carl Stationery 1255 4,853.55
6 26-Nov Carl Toys 1395 51.35
7 Carl’s Total
8 21-Nov John Cards 1141 91.15
9 24-Nov John Books 1982 442.60
10 21-Nov John Toys 1885 561.50
11 26-Nov John Toys 1875 62.75
12 John’s Total
13 22-Nov Judy Books 1032 234.50
14 26-Nov Judy Sports goods 1920 472.60
15 Judy’s Total
16 25-Nov Mary Toys 1774 364.15
17 Mary’s Total
18 22-Nov Susan Electronics 1160 52.95
19 23-Nov Susan Cards 1075 81.60
20 23-Nov Susan Others 1745 132.95
21 24-Nov Susan Sports goods 1662 2,580.10
22 Susan’s Total
23
24 Grand Total
(i). 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.

Document shared on https://www.docsity.com/en/microsoft-excel-practical-exercises/8746029/

PRACTICAL EXERCISE 1.3
Using the information given in the table below, calculate the total amount payable by the
company to the employees.
A B C D E
1 Services Company Ltd
2 Overtime Details
3 Date Name Hours Worked Rate Amount
4 26-Nov Kennedy 5 70 350.00
5 26-Nov Kennedy 5 100 500.00
6 26-Nov Mary 5 100 500.00
7 26-Nov Lewis 4 100 400.00
8 30-Nov Judy 3 100 300.00
9 30-Nov Kennedy 6 70 420.00
10 30-Nov Lewis 5 100 500.00
11 30-Nov Kennedy 4 70 280.00
12 30-Nov Judy 5 100 500.00
13 30-Nov Lewis 5 100 500.00
14 02-Dec Judy 4 70 280.00
15 Total Amount

PRACTICAL EXERCISE 1.4

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.
A B C D E F
1 Stationery Supplies Ltd
2
3 Name Basic Pay Allowances Gross Salary Deductions Net Salary
4 Lewis
5 Francis
6 Edwin
. .
. .
. .
13 Totals

Document shared on https://www.docsity.com/en/microsoft-excel-practical-exercises/8746029/

Downloaded by: phyo-aung ([email protected])

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.
A B C D E F
1 Stationery Supplies Ltd.
2
3 Name Basic Pay Allowances Gross Salary Deductions Net Salary
4 Lewis 15,791 3,137 18,928 1,256 17,672
5 Francis 15,537 3,061 18,598 776 17,822
6 Edwin 15,506 3,051 18,557 999 17,558
7 Bernard 15,417 3,025 18,442 1,099 17,343
8 George 15,008 2,902 17,910 718 17,192
9 Albert 14,969 2,890 17,859 846 17,013
10 Edward 14,651 2,795 17,446 760 16,686
11 Cornell 14,618 2,785 17,403 663 16,740
12 John 14,553 2,765 17,318 558 16,760
13 Carl 14,508 2,752 17,260 706 16,554
14
15 Totals 150,558 29,163 179,721 8,381 171,340

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

INCREMENT
A B C
1 Name Current Pay % increase
2 Lewis 15,791 19%
3 Francis 15,537 19%
4 Edwin 15,506 22%
5 Bernard 15,417 18%
6 George 15,008 21%
7 Albert 14,969 17%
8 Edward 14,651 15%
9 Cornell 14,618 25%
10 John 14,553 19%
11 Carl 14,508 20%
12
13 Allowances
14 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.

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.

Document shared on https://www.docsity.com/en/microsoft-excel-practical-exercises/8746029/

SHEET 1:
INCOME AND EXPENSES PROJECTIONS
1999 2000 2001 2002 2003 2004
Sales 10,000
% Growth over the previous year 20% 30% 20% 10% 10%

Materials
Wages
Other benefits
Others

Total Cost of Goods Sold

Salary: Office
Salary: Sales
Other Benefits
Advertising & Promotions
Depreciation
Miscellaneous

Total General & Admin. Expenses

Total Operating Costs

Interest on Loans

Pre-tax Income

Tax

Profit
SHEET 2:
Parameters Description
Sales 10,000 Starts at 10,000 and grows by a percentage
Materials 17% 17% of Sales
Wages 14% 14% of Sales
Other benefits 2.1% 2.1% of Sales
Others 8% Starts at 100, then grows by 8% yearly
Salary: Office 10% Starts at 1,000, then grows by 10% annually
Salary: Sales 8% 8% of Sales
Other Benefits 17% 17% of Total Salary
Advertising & Promotions 2.5% 2.5% of Sales
Depreciation 20 Fixed at 20 every year
Miscellaneous 10 Starts at 10 and grows by a fixed amount of 10 annually

Interest on Loans 10 A fixed amount of 10 each year

Tax 52% 52% of Pre-tax Income

Exercise Instructions.

Document shared on https://www.docsity.com/en/microsoft-excel-practical-exercises/8746029/

 (i). Open the worksheet named Income and Expenses Projections.xls.
(ii). Rename Sheet1 as Projections while Sheet 2 should now be Parameters.
(iii). Calculate the Sales for the year 2000 using the percentage given in cell C5.
(iv). Copy the formula across to the Year 2004.
(v). Calculate the different items that make up the Total Operating Costs using the parameters
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:\Exams\Creative.xls

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.
A B C D E F
1 ABC Company Sales Performance Report
2
3 Salesman Qtr1 Qtr2 Qtr3 Qtr4 Total
4 Albert 148 156 171 140 615
5 Carl 122 131 153 118 524
6 Cornell 211 243 246 250 950
7 Edwin 129 150 92 218 589
8 Francis 311 270 247 322 1,150

PRACTICAL EXERCISE 1.8

A B C D E F G H I
1 XYZ COMPANY SALES PERFORMANCE
2
3
4 SALESPERSON ANNUAL QTR1 QTR2 QTR3 QTR4 TOTAL AVERAGE
TARGET SALES SALES COMMISSION
5
6 ALBERT 750 148 256 133 154 X
7 MICHAEL 650 187 143 258 143 X
8 CARL 800 233 200 216 152 X
9 GEORGE 700 256 145 136 259 X
10 LUCY 1,000 249 212 215 124 X
11
12 TOTAL X X X X X X

Document shared on https://www.docsity.com/en/microsoft-excel-practical-exercises/8746029/

13
14 COMMISSION 6%
15
(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?

PRACTICAL EXERCISE 1.9

Create the worksheet below from scratch.
A B C D E F
1 TOWN / DAY Mon Tue Wed Thur Fri
2 Mombasa 30 29.5 31 28.5 32
3 Kisumu 31 33 30 30 32
4 Nakuru
5 Nairobi 24 23.5 22 23 24.5
6
7
8 TOWN / DAY Mon Tue Wed Thur Fri
9 Mombasa
10 Kisumu
11 Nakuru
12 Nairobi
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.

Document shared on https://www.docsity.com/en/microsoft-excel-practical-exercises/8746029/

(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.

PRACTICAL EXERCISE 1.10

Use the worksheet given to answer the questions that follow:

Expenses for the Month
of January vs. Budget

Budget Savings
Salaries and Wages 156675.00
Rent 4300.00
Electricity 1000.00
Telephone 200.00
Advertisements 20000.00
Freight and clearing 15650.00
Security 3800.00

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.

Document shared on https://www.docsity.com/en/microsoft-excel-practical-exercises/8746029/

(xiii). Format the new heading to match the existing headings and Align the heading to Right.
(xiv). Save and Close the worksheet.

PRACTICAL EXERCISE 1.11

Use the Balance Sheet given below to answer the questions that follow:

Income and Expenses Projection

1999 2000 2001 2002 2003 2004
Sales 10,000 12,000 15,600 18,720 20,592 22,651
% Growth over the previous year 20% 30% 20% 10% 10%

Materials 1,700 2,040 2,652 3,182 3,501 3,851

Wages 1,400 1,680 2,184 2,621 2,883 3,171
Other benefits 210 252 328 393 432 476
Others 100 108 117 126 136 147

Total Cost of Goods Sold 3,410 4,080 5,280 6,322 6,952 7,644

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.

PRACTICAL EXERCISE 1.12

Use the worksheet given below to answer the questions that follow:
Employee
Details

Document shared on https://www.docsity.com/en/microsoft-excel-practical-exercises/8746029/

 Allowances

Deductions
Gross Pay
Basic Pay
Category
Emp No

Name

Tax
E8 Cornell Assistant 4,600 300
E9 John Assistant 3,500 450
E2 Francis Supervisor 6,508 500
E3 Edwin Management 8,006 1,801
E10 Carl Assistant 4,200 100
E4 Bernard Management 7,917 1,775
E5 George Supervisor 5,500 850
E1 Lewis Management 8,291 2,500
E6 Albert Supervisor 5,700 760
E7 Edward Supervisor 7,151 1,545

Tax Rate
12%
Questions
(i). Make all the column titles bold, and size 12. Center the title , across columns A1:H1 and
make it size 16, and Bold.
(ii). Calculate the gross pay in cell F4.
(iii). Calculate the amount of tax deducted from each employee, given that the tax rate is 12% of
the gross pay. Tax rate is found in cell A16 of the worksheet.
(iv). Format the text orientation in the range A4:G4 to 0 degrees.
(v). Adjust the column width such that all the headings are visible.
(vi). In cell H4, enter the title Net Pay and calculate the Net pay for all employees.
(vii). Format the range G4:H13 to zero (0) decimal places.
(viii). Format the title Net Pay to match the other titles.
(ix). Set the range A1 to H16 as Print Area.
(x). Using the Names in column B, Basic Pay in column D, and Allowances in column E, insert
a Clustered Column Pie Chart on the same sheet to show comparison of the salaries for
the employees. The Chart Title should be Employee Details, the Y-axis should be
Employee Names and the X-axis should be Thousands (Kshs).
(xi). Move the chart so that the top left corner is on cell A18.
(xii). Change the Chart Title to Employees’ Salary Details.
(xiii). Change the Chart Type to Clustered bar with a 3-D visual effect.
(xiv). Increase the Chart Title Font size to 14.
(xv). Change the text direction for the title of the X-axis to 0 degrees, and for the Y-axis to -90
degrees.
(xvi). Resize the chart such that the bottom left corner is on cell A55, while the bottom right
corner is on cell I55 so that all the details are clearly visible.
(xvii). Save the worksheet as Salary Details (Reviewed Copy).

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

Document shared on https://www.docsity.com/en/microsoft-excel-practical-exercises/8746029/

 27-Oct Albert 4 Sun 100 400
8-Nov Albert 3 Fri 50 150
18-Nov Lewis 4 Mon 50 200
9-Nov Albert 4 Sat 50 200
12-Nov Albert 3 Tue 50 150
27-Oct Carl 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
5-Nov Bernard 4 Tue 50 200
7-Nov Bernard 5 Thu 50 250
20-Nov Albert 2 Wed 50 100
21-Nov Albert 4 Thu 50 200
28-Oct Carl 3 Mon 50 150
11-Nov Lewis 4 Mon 50 200
22-Nov Lewis 2 Fri 50 100
26-Oct Bernard 2 Sat 50 100
28-Oct Bernard 4 Mon 50 200
30-Oct Bernard 3 Wed 50 150
2-Nov Bernard 1 Sat 50 50
9-Nov Bernard 4 Sat 50 200
14-Nov Bernard 1 Thu 50 50

SHEET 2:
Date Name Hours Worked Day of Week Rate Amount

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.
(x). Resize the picture to Height 0.62 and Width 3.76 inches.
(xi). Position the picture such that the bottom left corner of the picture is within cell A4.
(xii). Cut Bernard’s details (A18:F26) and paste them in Sheet 2, starting from Cell A2.
(xiii). In cell E11 type the title ‘Maximum’.
(xiv). Use a function to extract the maximum amount that Bernard has ever earned.
(xv). Save the file as Overtime analysis.

Document shared on https://www.docsity.com/en/microsoft-excel-practical-exercises/8746029/

PRACTICAL EXERCISE 1.14
The following is a simple payroll:
A B C D E F G H I
1 Name Hours Hourly Basic Gross Tax NSSF Allowances Net
Worked Rate Pay Pay Deductions Contributions Pay
2 John 8 200
3 Peter 12 450
4 Sam 22 300
5 Njogu 30 286
6 Mary 16 220
7 Sally 45 468
8 Jane 15 150
9 Tina 3 280
10
11

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. (10 marks)

PRACTICAL EXERCISE 1.15

The data below represents day sales of a certain wholesale shop in Sultan Hamud.

Enter the details into a worksheet using a spreadsheet package, and use it to answer the questions
that follow. (4 marks)

Opening Closing Sold Buying Selling

Item Stock Stock Items Price Price
Sugar (bags) 250 130 2,500 2,650
Unga (ctn) 340 120 400 450
Salt (ctn) 271 107 200 250
Kimbo (ctn) 300 210 1,150 1,200
Blue band (ctn) 250 30 220 265
GRAND

Document shared on https://www.docsity.com/en/microsoft-excel-practical-exercises/8746029/

 TOTAL

1. (a). Adjust the columns to fit the contents. (2 marks)

(b). The heading row should be Size 12 and Bold. The rest should be size 10. (2 marks)
(c). Apply the borders around the table as shown. (3 marks)
(d). Insert two new columns after the column for Selling Price. Enter the titles ‘Total’ and
‘Profit’ (2 marks)
(e). The column for the Totals should be Italic and shaded in blue. (3 marks)
(f). Position the contents in the totals column at the center of the cells. (2 marks)
(g). Add thousand separators where necessary, and set the number of decimal places to be
zero. (2 marks)
2. (a). Calculate the number of items sold for each. (2 marks)
(b). Calculate the total sales for each item on that day. (3 marks)
(c). Calculate the total sales for that day (the grand total sale)? (2 marks)
(d). What was the profit gained in each group of items? (2 marks)
(e). Calculate was the total profit the wholesale made that day. (2 marks)
(f). Save the changes to your document. (1 marks)

3. Down the worksheet, create another table with the same contents and respond to the
following:
i) Show what would happen if the buying price of sugar was increased by 2 percent.
(2 marks)
ii) Save the document as Income and Expenditure. (1 mark)

PRACTICAL EXERCISE 1.16

You have been asked to analyse the rainfall pattern of a city called Mooncity. The following
data, which shows the average weekly and monthly rainfall, has been provided.

Table 1.
Weekly Rainfall of Mooncity in mm.

MON TUE WED THUR FRI SAT SUN

10 5 30 20 15 0 50

Table 2.
Monthly Rainfall of Mooncity in mm.

JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC
30 25 55 100 60 40 35 60 35 25 20 10

(a). Enter Table 1 and Table 2 into Microsoft Excel and Save as Mooncity (6 marks).
(b). Using the most appropriate formulas and functions,
(i). Calculate the total rainfall for the week and the year respectively. (4 marks).

Document shared on https://www.docsity.com/en/microsoft-excel-practical-exercises/8746029/

 (ii). Find the lowest rainfall for the week and the year respectively. (2 marks).
(iii). Find the highest rainfall for the week and the year respectively. (2 marks).
(iv). Find the mean rainfall for the week and the year respectively. (4 marks).
(c). Save the changes made to the worksheet. (2 marks).
(d). Create a 3-D column chart for Table 1. The title for the graph should be AVERAGE
DAILY RAINFALL. The title for the X-axis should be DAY while that of the Z-axis
should be labeled as RAINFALL (mm). The chart should be inserted as an object within
the worksheet. Format the chart appropriately (10 marks)
PRACTICAL EXERCISE 1.17

You are in charge of a young and growing company. You have identified the various factors
(sources of revenue and expenses) that influence the company business as shown below.
All the figures are in thousands of Kenya Shillings except the percentages.

ANNUAL INCOME AND EXPENSES

PROJECTION
Revenue
Sales Starts at 10,000 and grows by 8%
Expenses
Raw materials 15% of sales
Transport 7% of sales
Electricity 2.1% of sales + 10
Rent Starts at 120 then grows by 2%
Salaries Starts at 1,000 then grows by 10%
Commissions (Sales) 1.8% of sales
Loan repayment 170
Advertising and promotion 2.5% of sales
Depreciation Fixed at 20
Miscellaneous Starts at 10 and grows by a fixed amount of 10
Total (Expenses)
Profit

1. Use the information provided in the table above to produce a financial projection model for
the company for the next six years. (30 marks)
2. Format all the projected figures into Kshs. (3 marks)
3. Make a line graph of sales, total expenses and profit for the six year period. (10 marks)
4. Find the average expenses, sales and profit for the six year period. (5 marks)
5. Print the worksheet and the graph. (2 marks)

Document shared on https://www.docsity.com/en/microsoft-excel-practical-exercises/8746029/