Simple

Simple Formulas
Operators:
Example 1 - Sales by Region (Addition) + addition
Northern $ 750,000 - subtraction
Southern $ 1,250,000 * multiplication
Total Sales $ 2,000,000 / division
^ exponent
Example 2 - ABC Company - Sales Receipt (Subtraction)
Price $ 108.00 $ 80.00 $ 67.00
Discount $ 43.20 $ 40.00 $ 33.50
Sale Price $ 64.80 $ 40.00 $ 33.50
Order of Computation:
Example 3 - One Stop Computers - Invoice (Multiplication) (brackets)
Price Quantity Total ^ exponent
Computers $ 1,299.00 5 $6,495.00 * and / from left to right
Printers $ 299.00 10 $2,990.00 + and - from left to right

Example 4 - Student Evaluation (Division)

Flash Fill
Example
Marks Maximum
Bob Smith Smith, Bob Earned Marks Percent
Jane Evans Evans, Jane 12.0 20.0 60%
Amy Randolph Randolph, Amy 19.0 25.0 76%
Stu Dent Dent, Stu 18.5 22.0 84%
20.0 25.0 80%

Page 1
 SUM

SUM Function Syntax:

=SUM(beg'n_range:end_rang
Example 1 - Expenses =SUM(value1,value2,value3,…
JAN FEB MAR QTR 1 =SUM(value1,value2,range:ran
Supplies $ 166.71 $ 178.89 $ 198.90 $ 544.50
Professional services $ 378.00 $ 378.00 $ 378.00 $ 1,134.00
Books/magazines $ 268.70 $ 102.97 $ 57.89 $ 429.56
Equipment $ 2,367.15 $ 1,989.00 $ 2,098.00 $ 6,454.15
Advertising/promotion $ 599.75 $ 389.98 $ 279.94 $ 1,269.67
Online service charge $ 59.85 $ 25.95 $ 67.89 $ 153.69
Electric $ 456.00 $ 452.00 $ 459.00 $ 1,367.00
Office rent $ 1,800.00 $ 1,800.00 $ 1,800.00 $ 5,400.00
Warehouse rent $ 3,000.00 $ 3,000.00 $ 3,000.00 $ 9,000.00
Basic telephone $ 108.00 $ 108.00 $ 108.00 $ 324.00
Long distance $ 367.73 $ 298.98 $ 489.75 $ 1,156.46
Total Expenses $ 9,571.89 $ 8,723.77 $ 8,937.37 $ 27,233.03

Exercise 2 - Budget Instructions:

Jan Feb Mar Qtr 1 1) Fill in the gray areas with
Income: the appropriate formulas
Salaried Income $1,875 1875 1,875 $5,625 2) Format appropriately
Contract Income 560 240 600 $1,400
Total Income $2,435 $2,115 $2,475 $7,025
Expenses:
Rent 850 850 850 $ 2,550.00
Food 450 420 400 $ 1,270.00
Hydro 90 90 90 $ 270.00
Water 15 15 15 $ 45.00
Telephone Basic 25 25 25 $ 75.00
Long Distance Telepho 15 25 15 $ 55.00
Cable 33 33 33 $ 99.00
Home Insurance 40 40 40 $ 120.00
Car Insurance 95 95 95 $ 285.00
Car - Gas 100 105 120 $ 325.00
Car Payments 212 212 212 $ 636.00
Car Maintenance 50 50 50 $ 150.00
Entertainment 200 200 200 $ 600.00
Clothing 0 400 75 $ 475.00
Miscellaneous 50 50 50 $ 150.00
Total Expenses 2225 2610 2270 7105

Total Savings $210 -$495 $205 -$80

Page 2
 SUM

Syntax:
UM(beg'n_range:end_range)
UM(value1,value2,value3,…)
M(value1,value2,range:range)

gray areas with

Page 3
COUNT VS COUNTA
COUNT COUNTA
1 1 Functions
2 2 Count
3 3 Counta
4 4
5 5
JOHN JOHN

6 6
7 7
8 8
9 9
10 10
10 11
Fiscal Year Date Type Ref Contractor
2007 - 2008 Jul 12-2007 REPL RESERVE 2592 United Plumbing
2007 - 2008 Jul 19-2007 Expense 2610 Easy Painting
2007 - 2008 Jul 31-2007 Expense 2613 PKL Services
2007 - 2008 Jul 31-2007 Expense 2616 ABC Building Supplies
2007 - 2008 Jul 31-2007 Expense 2617 R and B Painting Services
2007 - 2008 Jul 31-2007 Expense 2618 Best Locksmiths
2007 - 2008 Jul 31-2007 Expense 2619 ABC Inspection Services
2007 - 2008 Aug 07-2007 Expense 2622 Western Repair Services
2007 - 2008 Aug 07-2007 REPL RESERVE 2623 Bedrock Concrete
2007 - 2008 Aug 09-2007 REPL RESERVE 2624 Easy Painting
2007 - 2008 Aug 21-2007 REPL RESERVE 2627 M and M Building Supplies
2007 - 2008 Aug 21-2007 REPL RESERVE 2630 Quality Flooring Services
2007 - 2008 Aug 21-2007 Expense 2628 Easy Painting
2007 - 2008 Aug 21-2007 Expense 2629 PKL Services
2007 - 2008 Aug 21-2007 Expense 2633 Western Repair Services
2007 - 2008 Aug 21-2007 Expense 2634 United Plumbing
2007 - 2008 Aug 23-2007 Expense 2638 Easy Painting
For Amount
Countertop 747.30
Maintenance 2,000.00
Service 151.05
Supplies 102.40
Painting 1,282.60
Repairs 2,062.23
Inspections 561.80
Repairs 227.90
Underground 8,162.00
Underground 2,544.00
Handrails 893.80
Carpets 5,883.00
Maintenance 2,000.00
Service 151.05
Service 305.28
Patio Repairs 1,447.96
Maintenance 5,068.08
TOTAL 33,590.45
AVERAGE 1,975.91
Simple Formulas
Enter the appropriate data in the gray filled cells

Exercise 1 - Auto Discount Corp

Item Price Discount Sale Price

Transmission $ 189.75 $ 37.95
Transmission $ 209.63 $ 41.93
Brake $ 83.95 $ 16.79
Steering Wheel $ 10.75 $ 2.15

Exercise 2 - Sandwiches Etc.

Record of Sandwiches Sold

Mon Tue Wed Thu Fri

11:00 AM 14 11 18 11 16
12:00 PM 23 25 27 21 26
1:00 PM 32 36 33 29 25
2:00 PM 27 28 29 25 26
3:00 PM 24 23 22 24 26
4:00 PM 15 16 15 14 18
5:00 PM 17 19 12 19 22
6:00 PM 35 29 32 27 32
7:00 PM 45 39 37 39 42
8:00 PM 39 36 42 37 46
9:00 PM 37 29 33 34 35
10:00 PM 18 22 15 13 27
Total

Exercise 3 - Fresh Air Sales Representative Incentive Program

1993 1st Qtr 2nd Qtr 3rd Qtr
Territory Name Forecast Actual Actual Actual
Western Delman, Amy 142789 47899 41567 81266
Western Trout, Patricia 152402 35008.2 68909 66328
Western Valentino, Elizabeth 163284 33567 70929.7 63213
Southern Schuda, Jay 156782 56893 62332 89547
Central Oliver, Deby 182018 66897 56874 66345
Western Chu, Johnathon 166324 41889 75892 87445
Western Shalala, Donna 161300 36221.5 71563 62341
Western Leatherman, Courtn 136589 34327 37899 64333
Southern Epstein, Lee 159778 33258 65700 65789
Western Cook, Pamela 157896 42339 45233 58566
Southern Rose, Ann C. 155840 33258 61788 46777
Western Vagelos, Paul 155329 43667 39086 68733
Central Richstone, Ellen 176900 43658 65223 59087
Central Azevedo, Tricia 179385 53278 47895 53334
Eastern Gyorog, Mike 211408 55789 65996 69023
Southern Dufallo, Basil 166805 46899 48912 45687
Central Johnson, Carole 145823 34122 34557 39700
Central Crawford, Lori 226050 56821 72100 66872
Eastern Haag, Candee 156877 31566 43677 48043.5
Central Lewis, Kathryn 156998 39800 46772 45687
Southern Kim, Choong Soon 207630 51233 66721 61788
Southern Baer, Joachim 206850 56821 55781 51223
Western Massalska, Angela 172894 35998 41566 44366
Eastern Sako, Mari 176504 36221.5 45987 46033.8
Central McChesney, Darlene 189600 37889 56894 45687
Southern Free, Valerie 195365 47822 48900 48043.5
Western Widnall, Sheila 172369 31567 45987 44024.1
Eastern Dupre, William 195887 43223 38900 45789
Western Lahiri, Nayanjot 238605 61233 72344 41277
Eastern Horiuchi, Kotaro 208695 44105 61788 45687
Eastern Luck,Steven P. 214689 56821 32678 45789
Southern Hess, Lisa 212550 32778 65996 42334
Southern Wertheim, Andrea 193250 42666 35874 34788
Eastern Catoe, Chris 189560 38766 34566 41555
Eastern Bolitho, Jason 215600 42177 56894 49800
Eastern Jansson, Maija 227588 33794.9 55223 46512

Exercise 4 - Home Furnishings Warehouse

Furniture Sale Order Worksheet

Couches Chairs
Unit Wholesale Cost $ 659 $ 550
Unit Retail Price $ 1,199 $ 799
Profit per Unit Unit Retail Price Less Wholesale Cost
Square feet per Unit 19.5 8

Customer Orders 12 18

Total Cost
Total Profit
Total Square Footage

Exercise 5 - Revenue-Miles and Passenger-Miles for Major U.S. Airlines

Created by:
Date:

Passenger -
Revenue - Miles Miles (in
(in 1000s of 1000s of
Airline miles) miles)
American 26851 2210871
Continental 9316 622543
Delta 21515 1862276
Northwest 20803 1924288
Pan Am 9855 1542800
Trans World 16228 1188124
United 35175 3673152
Industry Total

Exercise 6 - Security Alert Systems

Current Installations
Company Michigan Wisconsin Minnesota Illiniois Indiana
Aldon Industries 4 5 6 8 7
CyberData 4 5 3 1 7
Heyer Inc. 7 2 4 3 1
Imtra Corp. 5 2 2 0 3
JC Systems 12 9 13 11 12
John Boyle & Co. 0 14 2 4 0
Montum Technology 17 3 5 8 7
SGL & Associates 3 2 2 9 6
Total Installations

Exercise 7 - ABC Trans Ltd.

Part No Description List Price Taxes Price
0892 Transmission $ 189.75 $ 26.57
1892 Transmission $ 209.63 $ 29.35
9832 Brake $ 83.95 $ 11.75
0893 Steering Wheel $ 10.75 $ 1.51

Exercise 8 - Appliance Mart Superstore

GoldStar Order Worksheet
Refrigerators Stoves Microwaves
Unit Wholesale Cost $850 $420 $195
Unit Retail Price $1,250 $595 $250
Profit per Unit
Cubic feet per Unit 25 18 3

Customer Orders 6 14 19
Quantity to Order 6 14 19

Total Cost
Total Profit
Total Cubic Feet

Exercise 9 - Personal Budget

Start Jan
Income
Salary $ 1,200 $ 1,200 $ 1,200 $ 1,200
Expenses
Rent 450 450 450 450
Food 225 285 215 185
Utilities 75 75 75 75
Telephone 30 12 39 32
Transportation 50 50 50 50
 Entertainment 25 56 48 59
Other 80 85 75 90
Net Cash $ 100

Exercise 10 - Municipal Waste

1960 1970 1980 1990
Nonfood Wastes
Paper 0.91 1.19 1.32 1.6
Glass 0.2 0.34 0.36 0.28
Plastics 0.01 0.08 0.19 0.32
Total Nonfood
Other
Food 0.37 0.34 0.32 0.29
Yard 0.61 0.62 0.66 0.7
Total Other
Grand Total

Exercise 11 - Smoking Analysis

Cigs per pack Cigs smoked per day Cost per pack Packs per week Cost per week
20 15 $4.70

Total cost to
Cost per year Years smoking smoke
5

Exercise 12 - ABC Wholesale

Item Our Number Total Selling
Code Item Item Cost On Hand Item Cost Price
10489BT Batteries $ 2.78 12 $ 3.85
10489CS Cases $ 14.00 20 $ 15.50
11590FN Funnels $ 1.99 11 $ 2.50
01491PA Paper $ 0.39 13 $ 0.95
O2790RL Reels $ 25.00 9 $ 26.00
07289SD Slides $ 0.68 19 $ 0.95
12390TG Tags $ 0.88 30 $ 0.95
11989TY Trays $ 39.00 29 $ 41.00

Exercise 13 - Residential Sales

Condo House Townhouse Grand Total
Quarter 1 $ 177,000 $ 337,575 $ 248,138
Quarter 2 $ 146,750 $ 454,926 $ 227,683
Quarter 3 $ 182,364 $ 385,679 $ 175,000
Quarter 4 $ 150,818 $ 485,626 $ 220,625
Grand Total

Exercise 14 - Stock Transactions

Transaction Symbol # of Shares Share Price Subtotal Commissions
Deposit
Buy ABC 1000 $ (3.50) $ -
Buy DEF 200 $ (28.75) $ -
Sell DEF 200 $ 29.95 $ -
Buy GHI 200 $ (15.60) $ -
Buy GHI 200 $ (14.25) $ -
Sell ABC 1000 $ 4.50 $ -
Buy JKL 5000 $ (0.95) $ -
Sell JKL 5000 $ 1.08 $ -
Sell GHI 400 $ 18.75 $ -
Closing Balance - % of Opening Balance

Exercise 15 - Checkbook Balancing System

Number Date Cheque Withdrawal Deposit Balance

B/F 1-Jan-98 $ 102.75
128 1-Jan-98 $ 23.75
130 2-Jan-98 $ 19.95
ABM 2-Jan-98 $ 1,627.67
129 3-Jan-98 $ 275.95 $ 20.00
132 3-Jan-98 $ 650.00
131 5-Jan-98 $ 102.95
ABM 5-Jan-98 $ 60.00
ABM 6-Jan-98 $ 100.00
POS 7-Jan-98 $ 12.95
POS 9-Jan-98 $ 2.75
135 12-Jan-98 $ 24.95
133 12-Jan-98 $ 49.00
134 14-Jan-98 $ 48.95
ABM 17-Jan-98 $ 1,072.98
POS 18-Jan-98 $ 204.95
INT 31-Jan-98 $ 1.78
SC 31-Jan-98 $ 12.75

Exercise 16 - Hours of Work

Employee # Rate Hours Gross EI CPP
885 $ 6.89 68 $ - $ -
267 $ 33.14 53 $ - $ -
289 $ 36.33 35 $ - $ -
565 $ 45.96 70 $ - $ -
302 $ 12.54 62 $ - $ -
134 $ 24.19 65 $ - $ -
103 $ 15.38 69 $ - $ -
239 $ 10.39 72 $ - $ -

Exercise 17 - Condo King Realty

Date Sold Age Sq Foot List Price Selling Price Difference

11-Jun-97 1 1758 $ 272,900 $ 265,000
10-Nov-97 NE 2800 $ 279,900 $ 267,000
18-Oct-97 3 2043 $ 278,649 $ 273,000
 12-Jun-97 15 2046 $ 278,649 $ 277,000
5-Dec-97 12 2109 $ 284,900 $ 279,500
14-May-97 1 2833 $ 288,800 $ 279,500
2-May-97 4 2225 $ 279,649 $ 279,649
4-Apr-97 5 2268 $ 289,000 $ 279,900
11-Feb-97 7 2060 $ 274,900 $ 280,750
5-Jul-97 18 2730 $ 298,000 $ 283,000
24-Apr-97 35 2323 $ 289,900 $ 283,500
24-Jun-97 NE 2729 $ 289,800 $ 284,500
23-Oct-97 12 2312 $ 289,900 $ 285,000
2-Nov-97 13 2267 $ 294,800 $ 285,000
23-Jun-97 23 2732 $ 289,800 $ 285,500
26-Oct-97 1 2213 $ 289,649 $ 285,700
27-Mar-97 2 2500 $ 299,900 $ 304,000
22-May-97 4 2361 $ 305,649 $ 305,000
4-Jun-97 12 2305 $ 308,649 $ 309,500
8-Aug-97 4 2630 $ 324,900 $ 318,900
26-Sep-97 NE 2640 $ 324,900 $ 319,000
23-Oct-97 NE 2197 $ 308,649 $ 329,324

Exercise 18 - Sales Record

Month Product Amount Cumulative
14-Jan-98 Giraffe $ 8,400
23-Jan-98 Brontosaurus $ 8,900
25-Jan-98 Brontosaurus $ 3,289
2-Feb-98 Elephant $ 324
3-Feb-98 Pteradon $ 1,438
14-Feb-98 Giraffe $ 3,238
24-Feb-98 Pteradon $ 2,942
2-Mar-98 Pteradon $ 2,389
7-Mar-98 Zebra $ 3,892
9-Mar-98 Automobile $ 993
12-Mar-98 Elephant $ 892
19-Mar-98 Tyranosaurus $ 8,392
23-Mar-98 Elephant $ 2,100
12-Apr-98 Tyranosaurus $ 2,102

Exercise 19 - Mark's Discount Warehouse

Amount
Contract Sales Amount Discount Receivable
C5001 $ 23,500.00 5.00%
C5004 $ 18,750.00 23.00%
C5011 $ 12,945.00 32.00%
C5015 $ 892.00 1.00%
C5017 $ 1,075.00 1.50%
C5028 $ 28,930.00 2.50%
C5035 $ 29,890.00 25.00%
C5044 $ 18,290.00 17.00%
C5055 $ 14,892.00 18.00%
C5064 $ 2,893.00 12.50%
C5065 $ 2,148.00 21.00%
C5068 $ 23,489.00 20.00%
C5080 $ 2,421.00 30.00%
Total

Exercise 20 - Coffee Unlimited

Coffee Cost Selling Price No. Sold Income
House Blend $ 0.39 $ 0.95 60
Espresso $ 0.61 $ 1.25 12
Cappuccino $ 0.74 $ 1.50 22
Cafe Mocha $ 0.55 $ 1.45 35
Cafe Royale $ 0.68 $ 1.85 55
Total
Exercise 21 - Henry's Bargain Basement
Product Line Price Cost Net
Elephant Animal $ 49.95 $ 25.00
Giraffe Animal $ 38.95 $ 18.00
Aardvark Animal $ 28.45 $ 12.00
Zebra Animal $ 41.95 $ 20.00
Brontosaurus Dinosaur $ 23.95 $ 12.00
Pteradon Dinosaur $ 19.95 $ 9.00
Tyranosaurus Dinosaur $ 19.95 $ 10.00
Airplane Vehicle $ 49.95 $ 28.00
Automobile Vehicle $ 26.95 $ 14.00
Train Vehicle $ 39.50 $ 20.00

Exercise 22 - Consolidated Income

January
Zip Inc. - West 3000 2800 2893 2910 1983
Zip Inc. - East 2500 2700 2500 2890 2983
Total Income

Exercise 23 - Personal Budget

January
Income 3000 3100 2900 3200 3027
Expenses 2500 2450 2725 2516 2317
Savings

Exercise 24 - Earnings Per Share

Blue Inc. Gold Corp. Orange Co. Pink Ltd. Red Inc.
Earnings $ 25,000 $ 50,000 $ 75,000 $ 100,000 $ 125,000
# of Shares Outstanding 150000 150000 150000 150000 150000
EPS

Exercise 25 - Payroll
Earned
Name Rate Hours Worked Wages Vacation (4%) Gross Income
Jane Doe $ 12.06 37.5
John Smith $ 18.25 37.5
Jack Hornet $ 16.49 40
Jack Nimble $ 10.95 35
Peter Piper $ 7.25 40
Humpty Dumpty $ 20.26 37.5

Exercise 26 - Percentage Sales

Name Sales Total Sales % Sales

Jane Doe 15,000.00 48,000.000
John Smith 14,000 $48,000
Jack Hornet $19,000.0 48,000

Exercise 27 - Cash Balance

Opening
Date Transaction Balance Closing Balance
1-Jan $ 200.00
4-Jan $ (35.00)
12-Jan $ (85.25)
14-Jan $ (17.25)
23-Jan $ 200.00
29-Jan $ (192.00)
31-Jan $ (42.50)
2-Feb $ 200.00
3-Feb $ (105.75)
5-Feb $ (25.00)
19-Feb $ (27.00)

Exercise 28 - Earnings Per Share

1995 1996 1997
Earnings $ 102,500.00 $ 107,800.00 $ 219,500.00
# of shares 1000000 1200000 1500000
EPS

Exercise 29 - Inventory
Date Usage In-Stock
1-Jan 100
2-Jan -25
3-Jan -18
5-Jan -42
7-Jan 100
9-Jan -25
11-Jan -12
14-Jan -18
15-Jan -14
21-Jan -17
24-Jan 100
30-Jan -50

Exercise 30 - Mileage
Date Location Mileage $/M Charge
1-Jan 132 Pear 25 $ 0.29
2-Jan 128 Apple 89 $ 0.29
3-Jan 189 Grape 45 $ 0.29
5-Jan 189 Grape 45 $ 0.29
7-Jan 192 Orange 15 $ 0.29
9-Jan 28 Banana 102 $ 0.29
11-Jan 192 Orange 15 $ 0.29
14-Jan 132 Pear 25 $ 0.29
15-Jan 132 Pear 25 $ 0.29
Total
Sat Sun Total
9 3
18 7
34 36
24 32
27 28
22 17
14 12
28 19
24 28
28 21
24 25
31 14

4th Qtr 1993

Actual Actual
96782 267514
91344 261589.2
99345 267054.7
45877 254649
93234 283350
51678 256904
76432 246557.5
67894 204453
44661 209408
45328 191466
42215 184038
31566 183052
38900 206868
43445 197952
42215 233023
38999 180497
 46789 155168
44122 239915
41566 164852.5
29876 162135
29878 209620
38900 202725
38071.1 160001.1
33546 161788.3
32172.2 172642.2
33123 177888.5
33156 154734.1
46877 174789
32172.2 207026.2
26273.3 177853.3
46877 182165
37650 178758
47888 161216
41233 156120
20374.4 169245.4
29876 165405.9
 Total
Installed

$ 1,200 $ 1,200

450 450
217 224
75 75
28 25
50 50
 62 50
60 95

Net
Profit

Total Cash Balance

$ 10,000.00
% of Opening Balance

Net

Cost/ Sq
Foot
 3892
2038

3900
2982

Violet Inc.
$ 150,000
150000