UNIT – 02 : PAYROLL ACCOUNTING USING EXCEL

MS EXCEL
➢ Introduction to MS EXCEL
➢ Definition, Uses
➢ Interface:
o Workbook, Worksheets, Cells, Columns, Rows.
o Formula Bar, Ribbon, Menu Tabs.
➢ Working with Workbooks & Sheets
o Creating a New Workbook & Sheets
o Opening, Saving & Closing a Workbook
o Naming and Renaming Sheets
o Moving, Copying, Deleting Sheets
➢ Formatting in
o Text Formatting: Font Size & Style, Font Color, Bold, Italic, Underline.
o Cell Formatting: Wrap Text, Merge & Center
o Number Formatting: Currency Format (₹, $, €,), Accounting Format other formats
➢ Data Modification & Visualization
o Modifying Columns, Rows & Cells:
• Adjusting width and height. ○ Inserting & deleting rows/columns.
o Sorting & Filtering Data:
• Sorting: Arrange data in ascending/descending order.
• Filtering
o Creating Basic Charts (Bar, Pie, Line)

➢ Basic functions: Sum, Sumif, Count, Countif, If, Percentage, Max, Min, Average

Payroll Accounting
➢ Concept of payroll accounting
➢ Application of spreadsheet for computing gross & net salaries

Microsoft Excel is a spreadsheet application developed by Microsoft, widely used for data entry,
calculations, analysis, and visualization.

MS Excel is a powerful tool that allows users to organize, analyze, and manipulate data using
spreadsheets consisting of rows and columns.
Uses of MS Excel

➢ Business Analysis – is widely used for analyzing data related to sales, website traffic, expenses, and
more. Businesses use this data to make informed decisions and improve performance.
➢ People Management – Helps organize employee, customer, or client information. can store personal
details, track attendance, record transactions, and manage contact history efficiently.
➢ Operations Management – Small businesses use for managing daily operations, including inventory
tracking, logistics, and supply chain management, as it is simple and user-friendly.
➢ Performance Reporting – helps monitor business performance by creating reports and dashboards
using formulas, charts, and pivot tables for better insights.
➢ Office Administration – Used for maintaining records, invoicing, paying bills, tracking office
expenses, and managing supplier and client data, making day-to-day administration easier.
➢ Strategic Analysis – Businesses rely on for financial planning, investment tracking, and data-driven
decision-making for long-term growth strategies.
➢ Project Management – Although specialized project management software exists, is commonly used
for planning, scheduling tasks, setting deadlines, and tracking progress.
➢ Programme Management – is flexible for managing different programmes, allowing multiple team
members to update and track programme data easily.
➢ Contract Administration – Businesses use to store contract details, track deadlines, and maintain
templates for different contract stages.
➢ Account Management – Helps account managers maintain customer records, track client interactions,
and manage follow-ups to ensure better customer relationships and repeat sales.

MS Excel Interface / Components

1. Workbook & Worksheet

Workbook → An file that contains multiple worksheets (spreadsheets).

Worksheet → A single sheet where data is entered and analyzed. Each workbook can have multiple
worksheets.

2. Components of an Worksheet

Component Description

Cells The basic unit in where you enter data. Identified by column and row (e.g., A1, B2).

Columns Vertical sections in a worksheet, labeled A, B, C… up to XFD.

Rows Horizontal sections, numbered 1, 2, 3… up to 1,048,576.

Cell Address The location of a cell (e.g., A1 refers to Column A, Row 1).
3. Important Interface Elements

Formula Bar – Displays and allows editing of cell contents, including formulas (e.g., =SUM(A1:A5)).
Ribbon – The top menu containing multiple tabs with grouped commands.

Key Ribbon Tabs:

• Home → Formatting, alignment, font styles, and basic editing.

• Insert → Charts, tables, pictures, and pivot tables.

• Formulas → Built-in functions like SUM, AVERAGE, IF, etc.

• Data → Sorting, filtering, and analyzing large datasets.

• Review → Spelling check, comments, and document protection.

• View → Options for page layout, zoom, and gridlines.

Name Box – Displays the selected cell’s address (e.g., A1).

Sheet Tabs – Located at the bottom, allowing you to switch between worksheets.
Status Bar – Shows quick statistics like sum, count, and average of selected data.
Quick Access Toolbar – Located at the top-left, containing frequently used commands like Save, Undo, and
Redo.

Working with Workbooks & Sheets

1. Creating a New Workbook & Sheets

A. Creating a New Workbook

A workbook is an file that contains one or more worksheets.

Steps to Create a New Workbook:

1. Open .

2. Click on "File" in the Ribbon.

3. Select "New" and choose "Blank Workbook" (or a template if needed).

4. A new workbook opens with a default sheet named "Sheet1".

Shortcut: Press Ctrl + N to create a new workbook instantly.

B. Adding a New Worksheet

A worksheet is a single spreadsheet within a workbook. You can add multiple sheets to organize different
types of data.

Steps to Add a New Worksheet:

1. Click the "+" (New Sheet button) at the bottom-left next to existing sheet tabs.

2. Alternatively, right-click on any existing sheet tab and select "Insert" → "Worksheet".

3. A new sheet will be added with a default name (e.g., Sheet2, Sheet3, etc.).

2. Opening, Saving & Closing a Workbook

A. Opening a Workbook

To open an existing file:

1. Click on "File" → "Open".

2. Browse your computer or select from Recent Files.

3. Click "Open" to access the workbook.

Shortcut: Press Ctrl + O to open a workbook quickly.

B. Saving a Workbook

To save your work in :

1. Click "File" → "Save As" (for a new file) or "Save" (for existing files).

2. Choose a file location.

3. Enter a File Name and select the format (e.g., .xlsx for , .csv for comma-separated values).

4. Click "Save".

Shortcut: Press Ctrl + S to save instantly.

C. Closing a Workbook

To close an file:

1. Click on "File" → "Close".

2. If changes are not saved, a prompt will appear to save, discard, or cancel.

Shortcut: Press Ctrl + W to close the current workbook or Alt + F4 to exit .

3. Naming and Renaming Sheets

By default, names sheets Sheet1, Sheet2, Sheet3, etc., but renaming helps organize data better.

Steps to Rename a Sheet:

1. Double-click on the sheet tab at the bottom.

2. Type a new name and press Enter.

3. Alternatively, right-click on the sheet tab and select "Rename".

4. Moving, Copying & Deleting Sheets

A. Moving a Sheet

To rearrange sheets within a workbook:

1. Click and hold the sheet tab.

2. Drag it to the desired position.

3. Release the mouse button to drop the sheet.

B. Copying a Sheet

To create a duplicate of a sheet within the same workbook:

1. Right-click on the sheet tab.

2. Select "Move or Copy".

3. Check "Create a Copy", select the destination location, and click OK.

C. Deleting a Sheet

To remove unwanted sheets:

1. Right-click on the sheet tab.

2. Select "Delete".

3. Confirm the deletion (note: deleted sheets cannot be recovered).

Formatting in Excel

1. Text Formatting

A. Changing Font Size & Style: You can modify the font to improve clarity and emphasis.

Steps:

1. Select the cell(s) or text.

2. Go to the Home tab.

3. In the Font Group, choose:

o Font Style → Click the drop-down list to select a font (e.g., Arial, Times New Roman).

o Font Size → Select the desired size (e.g., 12, 14, 16).

Shortcut:

• Increase font size: Ctrl + Shift + >

• Decrease font size: Ctrl + Shift + <

B. Changing Font Color : To highlight important data, change text color.

Steps:

1. Select the text or cell(s).

2. Click on the Font Color (A ) in the Home tab.

3. Choose a color from the palette.

C. Applying Bold, Italic, & Underline

1. Bold (B) → Highlights important text. (Ctrl + B)

2. Italic (I) → Slants text for emphasis. (Ctrl + I)

3. Underline (U) → Adds a line under text. (Ctrl + U)

2. Cell Formatting

A. Wrap Text : Prevents text from overflowing into adjacent cells by wrapping it within the same cell.

Steps:

1. Select the cell(s).

2. Go to the Home tab → Click Wrap Text in the Alignment group.

B. Merge & Center : Combines multiple cells into one and centers the text.

Steps:

1. Select the range of cells you want to merge.

2. Click Merge & Center in the Home tab under Alignment.

3. The text aligns at the center of the merged cell.

3. Number Formatting : provides different number formats to represent data appropriately.

A. Currency Format (₹, $, €, etc.)

Used to display financial data with currency symbols.

Steps:

1. Select the numeric cells.

2. Go to Home → Number Group → Click the Currency Format (₹, $, €) drop-down.

3. Select the desired currency.

B. Accounting Format

This format is similar to currency but aligns numbers neatly.

Steps:

1. Select the cells with numbers.

2. Click Number Format in the Home tab.

3. Choose Accounting.

C. Other Number Formats

• Percentage (%) → Converts numbers to percentages (e.g., 0.75 → 75%).

• Date & Time → Formats cells as DD/MM/YYYY or HH:MM.

• Fraction & Scientific → Displays numbers in fraction or exponential notation.

Data Modification & Visualization in

1. Modifying Columns, Rows & Cells

A. Adjusting Column Width & Row Height : To fit data properly, you may need to adjust the size of rows
and columns.

Steps to Adjust Column Width:

1. Select the column(s).

2. Go to the Home tab → Click Format (under the Cells group).

3. Click Column Width and enter a value (default is 8.43).

4. Alternatively, drag the column border to resize.

Shortcut: Double-click the column border to auto-fit the width based on the longest data entry.

Steps to Adjust Row Height:

1. Select the row(s).

2. Click Format → Row Height, then enter a value.

3. Drag the row border to resize manually.

B. Inserting & Deleting Rows/Columns

Inserting a New Row/Column:

1. Right-click on a row/column header.

2. Select "Insert" → A new row/column will be added above (row) or to the left (column).

3. Alternatively, go to the Home tab → Click Insert.

Shortcut:

• Insert a row: Ctrl + Shift + "+"

• Insert a column: Ctrl + Space → Ctrl + Shift + "+"

Deleting a Row/Column:

1. Right-click on a row/column header.

2. Click "Delete" to remove it.

3. Alternatively, go to the Home tab → Click Delete.

Shortcut:

• Delete a row: Ctrl + "-"

• Delete a column: Shift + Space → Ctrl + "-"

2. Sorting & Filtering Data

A. Sorting Data : Sorting helps organize data in a meaningful order.

Steps to Sort in Ascending/Descending Order:

1. Select the column you want to sort.

2. Go to the Data tab → Click Sort.

3. Choose Ascending (A → Z) or Descending (Z → A).

4. Click OK.

Shortcut:

• Sort A → Z: Alt + D + S → Enter

• Sort Z → A: Alt + D + S → Down Arrow → Enter

B. Filtering Data : Filtering allows you to display only the relevant data while hiding the rest.

Steps to Apply a Filter:

1. Select the table or data range.

2. Go to the Data tab → Click Filter.

3. A drop-down arrow appears in the header row.

4. Click the arrow → Choose specific values or conditions.

Shortcut: Press Ctrl + Shift + L to toggle the filter on/off.

3. Creating Basic Charts (Bar, Pie, Line) : Charts help in visualizing data effectively. provides various
chart types like Bar, Pie, and Line charts for different analytical needs.

A. Creating a Chart

1. Select the data (including headers).

2. Go to the Insert tab.

3. In the Charts group, choose the desired chart type:

o Bar Chart → Best for comparing values.

 o Pie Chart → Shows percentage distribution.

o Line Chart → Used for trends over time.

4. Click the selected chart type, and will generate the chart.

Shortcut: Press Alt + F1 to create a default chart instantly.

B. Customizing Charts

1. Click on the chart to activate the Chart Tools.

2. Use the Design and Format tabs to customize:

o Change colors, labels, and styles.

o Add titles and legends.

o Adjust axis values.

BASIC FUNCTIONS
Here’s the information presented in a tabular format:
Function Purpose Syntax Example Output
SUM Adds a range of =SUM(range) =SUM(A2:A6) Sum of A2 to
numbers. A6
SUMIF Adds numbers =SUMIF(range, criteria, =SUMIF(A2:A6, Sum of values
based on a [sum_range]) ">30") greater than 30
condition.
COUNT Counts numeric =COUNT(range) =COUNT(A2:A6) Number of
values in a numeric cells
range.
COUNTIF Counts cells =COUNTIF(range, =COUNTIF(A2:A6, Number of
that meet a criteria) ">20") values greater
condition. than 20
IF Logical test =IF(condition, =IF(A2>50, "Pass", Checks if A2
returning value_if_true, "Fail") is greater than
different value_if_false) 50
results.
PERCENTAGE Calculates the =(part/total)*100 =(A2/A3)*100 Percentage of
percentage of a A2 over A3
number.
 MAX Returns the =MAX(range) =MAX(A2:A6) Highest value
highest value in in A2 to A6
a range.
MIN Returns the =MIN(range) =MIN(A2:A6) Lowest value
lowest value in in A2 to A6
a range.
AVERAGE Calculates the =AVERAGE(range) =AVERAGE(A2:A6) Average value
mean of a in A2 to A6
range.

Sample Table: Employee Salaries

Employee Salary (₹) Bonus (₹) Experience (Years)
John 40,000 5,000 10
Alice 50,000 7,000 5
Bob 60,000 6,500 8
David 30,000 4,500 3
Emma 45,000 6,000 6
Examples for Each Function Using Sample Table
SUM – Find Total Salary
Formula: =SUM(B2:B6)
Output: 2,25,000 (Sum of all salaries)

SUMIF – Sum of Salaries Above ₹40,000

Formula: =SUMIF(B2:B6, ">40000")
Output: 1,55,000 (Only salaries greater than ₹40,000 are considered)

COUNT – Count Total Employees

Formula: =COUNT(A2:A6)
Output: 5 (Counts numeric values, so only salaries are counted)

COUNTIF – Count Employees with More than ₹50,000 Salary

Formula: =COUNTIF(B2:B6, ">50000")
Output: 1 (Only Bob earns more than ₹50,000)
IF – Check If Salary is Above ₹45,000
Formula: =IF(B2>45000, "High Salary", "Low Salary")
Output: "Low Salary" (For John, ₹40,000 is less than ₹45,000)

PERCENTAGE – Calculate Bonus Percentage

Formula: =(C2/B2)*100
Output: 12.5% (John’s bonus percentage is calculated)

MAX – Find the Highest Salary

Formula: =MAX(B2:B6)
Output: 60,000 (Bob has the highest salary)

MIN – Find the Lowest Salary

Formula: =MIN(B2:B6)
Output: 30,000 (David has the lowest salary)

AVERAGE – Find the Average Experience

Formula: =AVERAGE(D2:D6)
Output: 6.4 (Average experience of all employees)

Concept of Payroll Accounting

Payroll accounting is the process of calculating, managing, and recording employee salaries, wages,
benefits, deductions, and taxes. It ensures that employees receive accurate payments while maintaining
compliance with labour laws and tax regulations.

Key Components of Payroll Accounting

Payroll accounting consists of several elements, including earnings, allowances, deductions, and employer
contributions.
A) Employee Earnings
Component Description
Basic Salary The fixed salary of an employee before any additions or deductions.
Overtime Pay Additional pay for working beyond standard hours.
Bonuses & Incentives Extra payments based on performance or company profits.
Commission Compensation based on sales or business deals.
B) Allowances (Extra Benefits Given to Employees)
Allowance Description
HRA (House Rent A portion of salary given to employees for house rent expenses.
Allowance)
DA (Dearness Allowance) A cost-of-living adjustment for employees (mainly government
employees).
TA (Travel Allowance) Compensation for transportation and travel expenses.
Medical Allowance Given to cover healthcare and medical expenses.
Special Allowance A discretionary allowance for performance, location, or skill-based pay.
Example Calculations:
HRA Formula: HRA = 20% of Basic Salary
DA Formula: DA = 10% of Basic Salary
TA Formula: TA = 8% of Basic Salary

C) Deductions (Amounts Reduced from Salary)

Deduction Description
PF (Provident Fund) Employee savings for retirement (Usually 12% of Basic
Salary).
ESI (Employee State Insurance) Medical insurance deduction for employees earning below a
limit.
Professional Tax (PT) A small tax deducted by the state government.
Income Tax (TDS - Tax Deducted at A percentage deducted based on tax slabs.
Source)
Loan Deductions EMI payments deducted directly from salary.
Example Calculations:
PF Formula: PF = 12% of Basic Salary
TDS Formula: TDS = 5% of Gross Salary (Varies by tax slab)

D) Employer Contributions (Paid by Employer)

Contribution Description
Employer PF Contribution The employer also contributes to PF (usually 12% of Basic).
Gratuity A lump sum amount paid to employees after long-term service.
Bonus Contribution Companies pay additional bonuses as per company policy.
Payroll Calculation Process
Step 1: Collect employee salary details, attendance, and work hours.
Step 2: Calculate Basic Salary, Allowances (HRA, DA, TA, etc.), and Gross Salary.
Step 3: Deduct PF, ESI, Tax, and Loan Deductions to compute Net Salary.
Step 4: Generate Payslips for employees.
Step 5: Record transactions in accounting books for compliance and auditing.

Payroll Calculation Example in Excel

Employee Basic Salary HRA (20%) DA (10%) TA (8%) PF (12%) TDS (5%) Net Salary
John ₹50,000 ₹10,000 ₹5,000 ₹4,000 ₹6,000 ₹2,500 ₹60,500
Alice ₹60,000 ₹12,000 ₹6,000 ₹4,800 ₹7,200 ₹3,000 ₹72,600
Formulas in Excel: HRA Formula: =B2*20%
DA Formula: =B2*10%
TA Formula: =B2*8%
PF Formula: =B2*12%
TDS Formula: =B2*5%
Net Salary Formula: =B2 + C2 + D2 + E2 - F2 - G2

Importance of Payroll Accounting

➢ Ensures accurate & timely salary payments.
➢ Helps in tax compliance & financial planning.
➢ Reduces errors & prevents payroll fraud.
➢ Maintains employee satisfaction by ensuring fair compensation.

APPLICATION OF SPREADSHEET FOR COMPUTING GROSS & NET

SALARIES
Lets assume A company's salary structure includes various allowances and deductions. Using Microsoft
Excel, create a salary sheet and calculate the Net Salary for employees based on the following rules:
Given Rules:
1. House Rent Allowance (HRA)
o 40% of Basic Salary for Supervisors (Sup)
o 30% of Basic Salary for Non-Supervisors (Nsup)
o 0 for others
2. Dearness Allowance (DA) = 12% of Basic Salary
3. Transport Allowance (TRA)
o ₹1000 for Supervisors (Sup)
 o ₹500 for Non-Supervisors (Nsup)
o 0 for others
4. Gross Salary = Basic Salary + HRA + DA + TRA
5. Provident Fund (PF) = 12% of Basic Salary
6. Tax = Standard deduction(enter value directly)
7. Total Deductions = PF + Tax
8. Net Salary = Gross Salary − Total Deductions

Step 1: Create the Table in Excel

Open Microsoft Excel and create a table with the following headers:
Empl Empl Empl Basic HRA DA TRA Gross PF TAX TOT NET
oyee oyee oyee Salar Salar AL SALA
No Name Type y y DED RY
UCTI
ONS

Step 2: Calculate HRA (House Rent Allowance)

• Formula:
o Supervisors (Sup): HRA = 40% of Basic Salary → = 0.40 * Basic Salary
o Non-Supervisors (Nsup): HRA = 30% of Basic Salary → = 0.30 * Basic Salary
o Others: HRA = 0
• Excel Formula (Assuming "Employee Type" is in Column C and "Basic Salary" is in Column
D): =IF(C2="Sup", D2*0.40, IF(C2="Nsup", D2*0.30, 0))
Apply this formula in the HRA column and drag this formula down.

Step 3: Calculate DA (Dearness Allowance)

• Formula: DA = 12% of Basic Salary → = 0.12 * Basic Salary
• Excel Formula (for DA column in row 2): =D2 * 0.12
Apply this formula to the DA column and drag this formula down.

Step 4: Calculate TRA (Transport Allowance)

• Formula:
o Supervisors (Sup): TRA = ₹1000
o Non-Supervisors (Nsup): TRA = ₹500
o Others: TRA = 0
• Excel Formula (for TRA column in row 2): =IF(C2="Sup", 1000, IF(C2="Nsup", 500, 0))
Apply this formula to the TRA column and drag this formula down.
Step 5: Calculate Gross Salary
• Formula: Gross Salary = Basic Salary + HRA + DA + TRA
• Excel Formula (for Gross Salary column in row 2): =D2 + E2 + F2 + G2
Apply this formula to the Gross Salary column and drag this formula down.

Step 6: Calculate PF (Provident Fund)

• Formula: PF = 12% of Basic Salary
• Excel Formula (for PF column in row 2): =D2 * 0.12
Apply this formula to the PF column and drag this formula down.

Step 7: Enter Tax Values

• Enter standard TAX values manually in the "TAX" column.

Step 8: Calculate Total Deductions

• Formula: Total Deductions = PF + Tax
• Excel Formula (for Total Deductions column in row 2): =H2 + I2
Apply this formula to the Total Deductions column and drag this formula down.

Step 9: Calculate Net Salary

• Formula: Net Salary = Gross Salary − Total Deductions
• Excel Formula (for Net Salary column in row 2): =H2 - J2
Apply this formula to the Net Salary column and drag this formula down.

Final Table After Applying Formulas

Employee Employee Employee Basic Gross TOTAL NET
HRA DA TRA PF TAX
No Name Type Salary Salary DEDUCTIONS SALARY
1 A Sup 10000 4000 1200 1000 16200 1200 300 1500 14700
2 B Nsup 20000 6000 2400 500 28900 2400 400 2800 26100
3 C Sup 30000 12000 3600 1000 46600 3600 500 4100 42500
4 D Nsup 15000 4500 1800 500 21800 1800 600 2400 19400

Step 10: Format all currency values to ₹ (Rupees).

Step 11: Apply borders to the table for better readability.
SHORT CUT KEYS

Basic Shortcuts
Ctrl + N Create a new workbook
Ctrl + O Open an existing workbook
Ctrl + S Save the current workbook
F12 Save As
Ctrl + P Print workbook
Ctrl + W Close workbook
Ctrl + F4 Close window
Alt + F4 Exit

Navigation & Selection

Arrow Keys Move one cell in the direction
Ctrl + Arrow Keys Move to the edge of the data region
Ctrl + Home Move to cell A1
Ctrl + End Move to the last used cell
Page Up / Page Down Move up/down one screen
Alt + Page Up/Page Down Move left/right one screen
Shift + Space Select entire row
Ctrl + Space Select entire column
Ctrl + A Select the entire worksheet
Ctrl + Shift + L Apply/Remove filters

Data Entry & Editing

F2 Edit active cell
Ctrl + Enter Fill selected cells with active entry
Alt + Enter Insert a new line in a cell
Ctrl + D Fill down (copy above cell’s content)
Ctrl + R Fill right (copy left cell’s content)
Ctrl + ; Insert current date
Ctrl + Shift + ; Insert current time
Ctrl + ‘ Copy formula from above cell

Formatting
Ctrl + B Bold text
Ctrl + I Italicize text
Ctrl + U Underline text
Alt + H + H Fill color
Ctrl + Shift + & Apply borders
Ctrl + Shift + $ Apply currency format
Ctrl + Shift + % Apply percentage format
Ctrl + Shift + # Apply date format

Row & Column Management

Ctrl + Shift + "+" Insert new row/column
Ctrl + "-" Delete selected row/column
Alt + H + O + I Auto-fit column width
Ctrl + 9 Hide selected rows
Ctrl + Shift + 9 Unhide hidden rows
Ctrl + 0 Hide selected columns
Ctrl + Shift + 0 Unhide hidden columns

Sorting & Filtering

Alt + D + S Open Sort window
Alt + A + S + A Sort in ascending order
Alt + A + S + D Sort in descending order
Ctrl + Shift + L Apply/Remove filter

Formula & Function Shortcuts

= Start a formula
Tab Auto-complete function
Shift + F3 Open Insert Function window
Ctrl + Shift + Enter Enter array formula
F9 Calculate active worksheet
Shift + F9 Calculate selected worksheet
Alt + Down Arrow Open filter drop-down menu
Charts & Data Visualization
Alt + F1 Create a default chart
F11 Create a chart in a new sheet
Ctrl + 1 Format chart elements

Workbook & Worksheet Management

Ctrl + Shift + "+" Insert a new worksheet
Ctrl + Shift + "K" Delete a worksheet
Ctrl + Page Up/Page Down Navigate between sheets
Alt + Shift + F1 Insert a new worksheet
 Ctrl + F6 Switch between open workbooks

Miscellaneous
Ctrl + Z Undo
Ctrl + Y Redo
Ctrl + C Copy
Ctrl + X Cut
Ctrl + V Paste
Ctrl + F Find
Ctrl + H Replace
Ctrl + Shift + U Expand/Collapse formula bar

EXERCISE
Table 1: Student Marks
Student Subject Marks Obtained Total Marks
A Math 80 100
B Science 75 100
C English 85 100
D Math 90 100
E Science 60 100
Questions:
1. Find the total marks obtained by all students. =SUM(C2:C6)
2. Find the average marks obtained. =AVERAGE(C2:C6)
3. Find the highest and lowest marks.
Highest Marks: =MAX(C2:C6), Lowest Marks: =MIN(C2:C6)
4. Calculate the percentage for each student without using formulas. =(C2/D2)*100
5. If a student scores above 80, mark as "Pass" else "Fail”. =IF((C2/D2)*100>80, "Pass", "Fail")

Table 2: Employee Salary

Employee Department Basic Salary HRA (20%) Bonus (10%) Total Salary
John HR 30,000 ? ? ?
Alice IT 45,000 ? ? ?
Bob Finance 40,000 ? ? ?
David IT 50,000 ? ? ?
Questions:
1. Calculate HRA and Bonus manually (without formulas). (HRA = 20% of Basic Salary, Bonus = 10%
of Basic Salary) : HRA: =C2*20% , Bonus : =C2*20%
2. Find the total salary (Basic + HRA + Bonus): =C2+D2+E2
3. Find the total salary paid to all employees.: =SUM(F2:F5)
4. Find the highest and lowest salaries: Highest : =MAX(F2:F5) , Lowest :
=MIN(F2:F5)
5. Find the total salary paid to IT department. =SUMIF(B2:B5, "IT", F2:F5)

Table 3: Sales Data

Product Category Sales (₹) Units Sold
Laptop Electronics 75,000 5
TV Electronics 50,000 3
Mouse Accessories 800 10
Keyboard Accessories 1,200 7
Questions:
1. Calculate the total sales revenue. : =SUM(C2:C5)
2. Find the total sales of Electronics products: =SUMIF(B2:B5, "Electronics", C2:C5)
3. Find the average sales per unit sold (Sales / Units Sold) manually. =C2/D2
4. Find the total number of units sold. =SUM(D2:D5)

Table 4: Attendance Record

Employee Days Present Total Working Days
John 20 30
Alice 25 30
Bob 28 30
David 30 30
Questions:
1. Calculate the attendance percentage for each employee manually. (Formula: (Days Present / Total
Working Days) * 100): =(B2/C2)*100
2. Find the number of employees with 100% attendance. =COUNTIF(D2:D5, 100)
3. Find the average attendance percentage. =AVERAGE(D2:D5)
4. If attendance is above 80%, mark as "Eligible for Bonus", else "Not Eligible".
=IF(D2>80, "Eligible for Bonus", "Not Eligible")
Table 5: Inventory Management
Item Category Stock Available Reorder Level
Laptop Electronics 5 10
Keyboard Accessories 20 5
Printer Electronics 3 8
Mouse Accessories 15 10
Questions:
1. Find the total stock available. =SUM(C2:C5)
2. If stock is below reorder level, mark as "Needs Restock". =IF(C2<D2, "Needs Restock",
"Sufficient Stock")
3. Find the average stock available. =AVERAGE(C2:C5)
4. Find the total stock for Electronics. =SUMIF(B2:B5, "Electronics", C2:C5)

Table 6: Loan Repayment

Borrower Loan Amount Interest Rate (%) Interest Amount
John 1,00,000 10 ?
Alice 50,000 8 ?
Bob 75,000 12 ?
Questions:
1. Calculate the interest amount manually. (Formula: Loan Amount × Interest Rate / 100) :
=(B2*C2)/100
2. Find the total interest paid by all borrowers. =SUM(D2:D4)
3. Find the total loan amount. =SUM(B2:B4)
4. Find the average interest rate. =AVERAGE(C2:C4)

Table 7: Exam Results

Student Math Science English Total Marks
A 85 80 75 ?
B 70 75 65 ?
C 90 85 80 ?
Questions:
1. Calculate total marks manually (Math + Science + English). =B2+C2+D2
2. Find the highest total marks. =MAX(E2:E4)
3. Find the average marks per subject.
Math: =AVERAGE(B2:B4), Science: =AVERAGE(C2:C4), English: =AVERAGE(D2:D4)
4. Find students who scored above 80 in Math. =COUNTIF(B2:B4, ">80")
5. If total marks are above 250, mark as "Passed", else "Failed". =IF(E2>250, "Passed", "Failed")
Table 8: E-commerce Orders
Order ID Customer Product Amount Discount (%) Final Amount
001 John Phone 40,000 10 ?
002 Alice Laptop 60,000 5 ?
Questions:
1. Calculate final amount manually. (Formula: Amount - (Amount × Discount / 100))
=D2 - (D2 * E2 / 100)
2. Find the total revenue. =SUM(F2:F3)
3. Find the highest final amount. =MAX(F2:F3)
4. Find the average discount. =AVERAGE(E2:E3)
5. Find the number of orders above ₹50,000 using COUNTIF. =COUNTIF(F2:F3, ">50000")

Table 9: Gym Membership

Member Age Membership Type Fee
John 25 Gold 5,000
Alice 30 Silver 3,000
Questions:
1. Find total fee collected. =SUM(D2:D3)
2. Find the highest fee. =MAX(D2:D3)
3. Find the number of Gold members. =COUNTIF(C2:C3, "Gold")
4. Find the average membership fee. =AVERAGE(D2:D3)
5. If fee is above 4000, mark as "Premium", else "Standard". =IF(D2>4000, "Premium", "Standard")

Table 10: Travel Expenses

Expense Type Amount
Flight 15,000
Hotel 8,000
Food 3,000
Questions:
1. Find the total travel cost. =SUM(B2:B4)
2. Find the maximum and minimum expenses. =MAX(B2:B4), =MIN(B2:B4)
3. Find the average expense. =AVERAGE(B2:B4)
4. If expense is above 5000, mark as "High", else "Low". =IF(B2>5000, "High", "Low")
5. Find total expense on Flights and Hotels. =SUMIF(A2:A4, {"Flight","Hotel"}, B2:B4)
 PAYROLL ACCOUNTING
Table 1: Basic Employee Payroll
Employee Basic Salary HRA (20%) DA (10%) Gross Salary
John 30,000 ? ? ?
Alice 40,000 ? ? ?
Bob 35,000 ? ? ?
Questions:
1. Calculate HRA and DA manually. (HRA = 20% of Basic Salary, DA = 10% of Basic Salary)
HRA: =B2 * 20 / 100 DA: =B2 * 10 / 100
2. Find the Gross Salary (Basic + HRA + DA). =B2 + C2 + D2
3. Find the total salary paid to all employees. =SUM(E2:E4)
4. Find the highest and lowest Gross Salary. =MAX(E2:E4), =MIN(E2:E4)
5. Find the average Gross Salary. =AVERAGE(E2:E4)
Table 2: Employee Payroll with Deductions
Employee Basic Salary PF (12%) Tax (5%) Net Salary
John 50,000 ? ? ?
Alice 60,000 ? ? ?
Bob 55,000 ? ? ?
Questions:
1. Calculate PF and Tax manually. (PF = 12% of Basic Salary, Tax = 5% of Basic Salary)
PF: =B2 * 12 / 100 TAX: =B2 * 5 / 100
2. Find the Net Salary (Basic - PF - Tax). =B2 - C2 - D2
3. Find the total deductions (PF + Tax) for each employee. =C2 + D2
4. Find the total Net Salary paid. =SUM(E2:E4)
5. Find the employee with the lowest Net Salary. =MIN(E2:E4)

Table 3: Overtime Calculation

Employee Basic Salary Overtime Hours Overtime Rate (₹) Overtime Pay Total Salary
John 30,000 5 500 ? ?
Alice 40,000 8 600 ? ?
Bob 35,000 4 550 ? ?
Questions:
1. Calculate Overtime Pay manually. (Formula: Overtime Hours × Overtime Rate) =C2 * D2
2. Find the Total Salary (Basic + Overtime Pay). =B2 + E2
3. Find the highest Overtime Pay. =MAX(E2:E4)
4. Find the total Overtime Pay given to all employees. =SUM(E2:E4)
5. Find employees with more than 5 overtime hours. =COUNTIF(C2:C4, ">5")
Table 4: Performance-Based Bonus Calculation
Employee Basic Salary Performance Rating Bonus (%) Bonus Amount Final Salary
John 35,000 Excellent 20 ? ?
Alice 45,000 Good 15 ? ?
Bob 40,000 Average 10 ? ?
Questions:
1. Calculate Bonus Amount manually. (Formula: Basic Salary × Bonus % / 100) =B2 * D2 / 100
2. Find the Final Salary (Basic + Bonus Amount). =B2 + E2
3. Find the employee with the highest Final Salary. =MAX(F2:F4)
4. Find the average Bonus Amount. =AVERAGE(E2:E4)
5. Find the number of employees who received a bonus greater than ₹5,000.
=COUNTIF(E2:E4, ">5000")
Table 5: Payroll with Loan Deductions
Employee Basic Salary Loan Deduction Tax Deduction Net Salary
John 50,000 5,000 3,000 ?
Alice 60,000 3,000 4,000 ?
Bob 55,000 4,000 3,500 ?
Questions:
1. Find the Net Salary (Basic - Loan Deduction - Tax Deduction): =B2 - C2 - D2
2. Find the total Loan Deduction. =SUM(C2:C4)
3. Find the employee with the highest Loan Deduction. =MAX(C2:C4)
4. Find the average Net Salary. =AVERAGE(E2:E4)
5. Find employees whose Loan Deduction is more than ₹4,000. =COUNTIF(C2:C4, ">4000")

Table 6: Payroll Summary for Departments

Employee Department Basic Salary HRA (15%) Bonus (10%) Total Salary
John HR 40,000 ? ? ?
Alice IT 55,000 ? ? ?
Bob Finance 50,000 ? ? ?
David IT 60,000 ? ? ?
Questions:
1. Calculate HRA and Bonus manually. (HRA = 15% of Basic Salary, Bonus = 10% of Basic Salary)
HRA: =C2 * 15 / 100 BONUS : =C2 * 10 / 100
2. Find the Total Salary (Basic + HRA + Bonus). =C2 + D2 + E2
3. Find the total salary paid to IT employees. =SUMIF(B2:B5, "IT", F2:F5)
4. Find the highest Total Salary. =MAX(F2:F5)
5. Find the average Total Salary. =AVERAGE(F2:F5)