CHAPTER 4 ME Useful Features

Accounting Information System (PCA1023) Chapter 4: ME- Some Useful Features
CHAPTER 4:
MICROSOFT® EXCEL® 2010
SOME USEFUL
FEATURES
LEARNING OBJECTIVES
At the end of this chapter, student should be able to:
1. Create a macro.
2. Use logical functions; IF,AND OR and NOT
3. Apply ‘What-If Analysis’
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A. INTRODUCTION
MACRO • Is a set of commands and instruction in Excel® that are group together to perform
a repetitive task.
• This task can be performed automatically by executed or run when it is needed
or initiated
• It is used to perform tedious task such as entering personal details, computing
depreciation and income tax.
STEPS:
1. Click Macros button in View Tab.
View tab
Macros Button
Figure 4.1
2. Macros button is shown as below:
Figure 4.2
3. Click pull-down menu and choose Record Macro.
Figure 4.3
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B. RECORD MACRO
1. Record macro by entering the following items:
Figure 4.4
2. Click OK and type customer’s profile as follows:
No Cell Location Text and Task

1. A1 Name :AIG Pro Elite Sdn Bhd
2. A2 Type: Account Receivables
3. A3 ID Number : A0001
4. A4 Account Number : 3000-A0001
5. A5 Address: Taman Shamelin Perkasa, 56100 Kuala Lumpur
Table 4.1
3. Worksheet will be displayed as follows:
Figure 4.5
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4. Once finished → Click Macros button → Select Stop Recording.
Figure 4.6
5. Open new worksheet to execute or run macro. → Click Macros button → Select View Macros as
displayed below:
Figure 4.7
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6. Macro dialog-box will appear as below: → Under Macro Name: select ‘Customer’ → Click Run
button → The outcome exactly as what have been type before:
Figure 4.8
7. Use shortcut key: Press ctrl-m as alternative method to execute or run the macro.
C. LOGICAL FUNCTION
Most logical functions use conditional tests to determine whether a particular condition is true or not.
A conditional test is a mathematical equation which compares two numbers, functions, formulas or logical
values.
IF FUNCTION • To checks or tests a condition or logical test

• If the condition is met or the logical test is TRUE, the outcome
will be TRUE value.
• If the condition is not met or the logical test is FALSE, the
outcome will be FALSE value.
• Formula =IF(Condition; TRUE value; FALSE value)
NESTED IF FUNCTION • To test additional conditions/logicals
• A second IF function is placed inside the first order
• Syntax:
=IF(condition 1,IF(condition 2,value if true, value if false), value
if false).
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• If first condition is met, the second condition is activated,

otherwise it will give a false value
• If the second condition is met, it will return a true value; else it
will give a false value.
AND FUNCTION • Checks or tests two or more arguments, logicals or conditions.
• When ALL the conditions are met, the outcome is TRUE.
• If ANY one of the condition not met, the outcome is FALSE
• Formula:
=IF(AND(Condition1;Condition2;...)TRUE value; FALSE value)
OR FUNCTION • Checks or tests two or more arguments, logicals or conditions.
• When ANY one of the conditions are met, the outcome will be
TRUE.
• If ALL of the conditions are not met, the outcome will be FALSE
• Formula:
=IF(OR(Condition1;Condition2;...)TRUE value; FALSE value)
NOT FUNCTION • Tests an argument, logical or condition.
• When the condition is met, the outcome will be FALSE.
• If the condition not met, the outcome will be TRUE
• Formula:
=IF(NOT(Condition1);TRUE value; FALSE value)
IF FUNCTION
The company is about to make decisions to invest in a few companies. There is one criteria in order to
make the decision which is the company’s Return on Assets (ROA) must be equivalent to or exceeding the
industry average.
• Prepares the following tables as Table 4.2 in the specified cells in the new worksheet.
• Format the column C with percentage (% ) → Highlight cell C3 to C7 → Go to Format → Format
Cells → Number →Select Category : Percentage → Decimal Places : 1 → OK
Table 4.2
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1. Click Insert Function button in Formulas Tab as displayed below:
Insert Function button Formula Tab
Figure 4.9
2. Insert Function dialog-box will appear → Select Logical category → Select IF function→ Functions
Arguments dialog-box will appear → Type the cell information as below:
Figure 4.10
3. Copy the formula in cell D3 to D7 and the worksheet will be displayed as below:
Figure 4.11
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4. To see the formula in cell D3 to D7 → Formula Tab→ Show Formulas button:
Figure 4.12
AND FUNCTION
The company are about to make decisions to invest in a few companies. There are two criteria in order to
make the decisions:
a. The company’s Return on Assets (ROA) must be equivalent to or exceeding the industry
average AND
b. The company’s Return on Equity (ROE) must be equivalent to or exceeding the industry
average
1. Key-in the information as displayed on the worksheet below:
Table 4.3
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2. Click Insert Function button in Formulas Tab→ Insert Function dialog-box will appear → Select
Logical category → Select IF function→ Functions Arguments dialog-box will appear → Type the
cell information as below:
Figure 4.13
3. In Logical-test box, type AND(. The formula in the formula bar it is written =IF(AND() as displayed
below:
Figure 4.14
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4. In the formula bar, click (AND() to open Function Arguments for AND as shown below:
Figure 4.15
5. Type the following formula in Logical 1 and Logical 2 as shown below:
Figure 4.16
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6. Click within the IF area to get back Functions Arguments dialog-box for IF functions as displayed
below:
Figure 4.17
7. Click Ok→ copy the formula in cell E3 to E7 and the results will be displayed as below:
Figure 4.18
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OR FUNCTION
The company are about to make decisions to give credit facilities to the customers. There are two criteria
in order to make the decisions:
a. The company’s Current Ratio must be exceeding the industry average OR

b. The company’s Acid-test Ratio must be exceeding the industry average
Table 4.4
Figure 4.19
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3. In Logical-test box, type OR(. The formula in the formula bar it is written =IF(OR() as displayed
below:
Figure 4.20
4. In the formula bar, click (OR() to open Function Arguments for OR as shown below:
Figure 4.21
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5. Type the following formula in Logical 1 and Logical 2 as shown below:
Figure 4.22
6. Click within the IF area to get back Functions Arguments dialog-box for IF functions as displayed
below:
Figure 4.23
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7. Click Ok→ copy the formula in cell E3 to E6 and the results will be displayed as below:
Figure 4.24
NOT FUNCTION
The company are about to make decisions to give yearly bonus to skilled workers. There are one criterion
is set in order to make the decision:
• The skilled worker’s average hours work per week in a year must be equivalent or exceeding 8.5
hours
Table 4.5
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Figure 4.25
3. In Logical-test box, type NOT(. The formula in the formula bar it is written =IF(NOT() as
displayed below:
Figure 4.26
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4. In the formula bar, click (NOT() to open Function Arguments for NOT as shown below:
Figure 4.27
5. Type the following formula in Logical 1 as shown below:
Figure 4.28
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6. Click within the IF area to get back Functions Arguments dialog-box for If functions as displayed
below:
Figure 4.29
7. Click Ok→ copy the formula in cell D3 to D7 and the results will displayed as below:
Figure 4.30
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D. EXERCISES
1. CIMB approves loan application to its customer who has current account balance of
RM10,000(B3) and fixed deposit account balance of RM100,000 (C3) or more. Write logical
formula to determine whether a customer will be given a loan or not.
2. The following questions are based on Figure 1 below:
B C D
1 Companies’ Name Return on Assets Decision to Invest
2 Minsa Berhad 7.3%
3 Ismin Bhd 10.0%
4 AIG Pro Elite 9.2%
5 AIG Sdn Bhd 8%
6
7 Ratios Industry Averages
8 Return on Assets 9.0%
Figure 1
i. What is the appropriate logical function use in column D above? Which company meet
the stated requirement?
ii. State the formula in cell D2?
3. BBB Bhd gives credit to its customers based on two condition as follows:
• the customer must have traded with the company for more than three months and
• they must have purchased goods for more than RM5,000 on average
Customer Name Duration Average Purchases

Months RM
Izzudin 10 4,000
Izzat 2 1,800
Nurnida 5 7,200
Muhammad 8 8,500
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Required:
i. From the above information, decide which of the customer will get the credit.
ii. Based on the situation (i) above, comment which customer meet company requirements.
iii. Explain the AND function.
4. CIMB gives loan to those customers who have a Current Account Balance of RM5,000 and a Fixed
Deposit Balance of RM50,000 or above. You are required to decide whether the bank will be in
position to give loans to the following prospective borrowers:
Name of Borrower Current Account Balance Fixed Deposit Balance

RM RM
En. Faris 7,000 48,000
Pn.Anis 4,000 58,000
Mr.Lee 8,000 60,000
5. A student will be given a Student Excellent Award if they got 90 marks in English paper,
Mathematics, or Bahasa Melayu in the final examination. From the following information, decide
who will get the award:
Student’s Name English Mathematic Bahasa Melayu

Amni 90 92 86
Uwais 92 76 84
Amira 90 81 95
Faiz 86 85 74
6. In Women Affairs Minister of Malaysia, only women get voting right to elect the Head of Women
Affairs Division. From the following information, decide which of the members of the division will
get voting right:
Name of Division Member Sex

Rafidah Female
Tan Lee Ling Male
Suganthy Female
Firdaus Male
Azizah Female
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7. In tourism contest, participants who score more than 90 points will go to Nami Island, Korea. From
the following information, decide who are entitled to go to Korea:
Participants Scores
Izzah 56
Aisyah 75
Aina 81
Ain 91
Deena 34
Bella 83
8. Nestle decides to celebrate first anniversary of its opening by giving a gift voucher of RM10 to any
customer who buys “Hazelnut Chocolate” of the value over RM100 or who buys “Milk Chocolate”
of value RM150. You are required to decide which of the following customers are eligible to get
the gift vouchers:
Customer Name Hazelnut Chocolate Milk Chocolate

RM RM
Miss.Ariana 80 160
En. Niyaz 120 50
Cik.Nuha 60 140
Mr.Naseh 130 180
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CHAPTER 4 ME Useful Features

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Accounting Information System (PCA1023) Chapter 4: ME- Some Useful Features

MICROSOFT® EXCEL® 2010

At the end of this chapter, student should be able to:

2. Macros button is shown as below:

3. Click pull-down menu and choose Record Macro.

1. Record macro by entering the following items:

2. Click OK and type customer’s profile as follows:

No Cell Location Text and Task

3. Worksheet will be displayed as follows:

4. Once finished → Click Macros button → Select Stop Recording.

IF FUNCTION • To checks or tests a condition or logical test

• If first condition is met, the second condition is activated,

1. Click Insert Function button in Formulas Tab as displayed below:

Insert Function button Formula Tab

4. To see the formula in cell D3 to D7 → Formula Tab→ Show Formulas button:

1. Key-in the information as displayed on the worksheet below:

5. Type the following formula in Logical 1 and Logical 2 as shown below:

a. The company’s Current Ratio must be exceeding the industry average OR

1. Key-in the information as displayed on the worksheet below:

5. Type the following formula in Logical 1 and Logical 2 as shown below:

1. Key-in the information as displayed on the worksheet below:

5. Type the following formula in Logical 1 as shown below:

2. The following questions are based on Figure 1 below:

ii. State the formula in cell D2?

Customer Name Duration Average Purchases

Name of Borrower Current Account Balance Fixed Deposit Balance

Student’s Name English Mathematic Bahasa Melayu

Name of Division Member Sex

Customer Name Hazelnut Chocolate Milk Chocolate

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