lOMoARcPSD|20112000

LESSON 1
An Excel file is called a workbook
Worksheet : A work area framed by a grid of columns and rows
Sequential letters (A,B,C,D) across the top of the worksheet that represents column
headers or column letters
Sheet tabs (Sheet 1,sheet2,sheet 3)
Cell : the intersection of a column and a row
Active cell : highlighted or selected cell
Ribbon : 3 parts; command tabs, command groups, commands
Command tabs : Home, insert, page layout, formulas, data, review & view
Text / Letter : left-aligned . align to the left side of the cell
Values / number / formula / function / date / times : auto right align
Apostophe (‘) :numbers can be entered as texts , left-aligned
M/S 11 : Syntax , function & description [ AND IF NOT OR DATE SUM SLN DDB ]
Relative cell referencing : when u copy a formula to a new location, the formula
automatically adjusts using relative cell addresses
Marquee : moving border’s
Absolute cell referencing : formula that contans in specific cell addresses should be
assigned with absolute cell references. that specific cell address should be preceded with a
dollar sign

LESSON 2
Database : a collection of data organized in a manner that allow access, retrieval and use
of that data
Field :
Steps create table : m/s 41
Steps sort : m/s 42
To clear filter : m/s 54
Removing duplicates : m/s 60
Data validation : m/s 61

LESSON 3
Create a macro : m/s 67
Shortcut key to run the micr : ctrl + m
What if analysis : the proccess of changing the values in cells then you will see how those
changes affect the outcome of the formulas in the worksheet
Goal seek tools to find out how to get a desired results

LESSON 4
Assets = capital + liability
3 steps to change column width ;
i. type desired number : go to format, column width, and type in the number as required
and click OK.
ii. use autofit selection. you need to type in all the character first. then go to format and
click autofit column width

Downloaded by Nur Raihah (raihahcute@gmail.com)

 lOMoARcPSD|20112000

iii. manual approach. place your cursor to the top of the spreadsheet until the big plus
sign appears, then click and drag untill all the characters fit into the column.
Steps to centre title & headings / format value number
Centre worksheet :
1. highlightting A1 till I12
2. go to format
3. Format cells
4. Allignment
5. under horizontal
6. choose center across selection
7. click OK
Formats amount beginning :
1. Highligh cell .. till..
2. go to format
3. format cells
4. number
5. number
6. choose 0 decimal place
7. use 1000 seperator (,)
8. choose the desired typee of negative numbers
9. click OK

LESSON 5 – ADJUSTED TRIAL BALANCE [111]

Dependent Worksheet – definition; always rely to the trial balance
i) Income Statement
ii) Balance Sheet / SOFP
iii) Statement of Owner’s equity

LESSON 6 – AUTOMATED FINANCIAL STATEMENT [129]

Dependent : the worksheet which relies on another worksheet is known as dependent
worksheet [ SOPL , SOFP, INCOME STATEMENT, BALANCE STATEMENT ] //
sheet1!A
Independent : worksheet which supplies information [ ADJUSTED TRIAL BALANCE ]
Relative referencing : copying the formula to speed up the process of calculation [ go to
cell..and drag to cell..]
Absolute referencing : a mechanism to copy from one cell to another cell by using $ sign
(dollar sing) before and after the column address

LESSON 7 -DEBTORS AGEING REPORT [145]

Debtors ageing report : a report showing how long invoices from each customer have
been outstanding.
1. To review any overdue accounts periodically.
2. To monitor its cash flow position
3. To aid management in the following matters;
i) to decide whether to increase the credit limit or to increase the credit period of existing
customers
ii) to determine the adequacy of provision of doubtful debts

Downloaded by Nur Raihah (raihahcute@gmail.com)

 lOMoARcPSD|20112000

LESSON 8 – INVENTORY VALUATION [155]

FIFO : The first goods to be sold and the first goods that were purchased
LIFO : The first goods to be sold and the last goods that were purchased
Weighted Average cost method : calculate the average price per unit of goods at the end
of the period & multiply with the unsold units
Closing stock = num. of units available for sale – units sold

LESSON 9 – DEPRECIATION [165]

Cost – the cost fixed assets (including transportation, charges, insurance, taxes,
commission, installation, testing, lawyer’s fee)
Estimated useful life -the length of the service period expected from the assets
Estimated residual value – the expected cash value of the asset at the end of its useful
life. @ scrap value / salvage value
Straight line method: SLN
Depreciation amount = Cost of fixed assets – residual value
Useful life
Or
Depreciation = (cost of fixed assets – residual value)/useful life
Reducing/declining method: DB
Depreciation rate = 1 – (salvage value/cost of fixed assets) ^ (1/useful life)

LESSON 10 – COST-VOLUME PROFIT

CVP : A management accounting technique used to assess how costs and profits react to
changes in the level of business activity. Also known as Break-Even Analysis where
company neither makes a profit nor suffers a loss. Just enough to cover the total cost
(sales=cost)
Techniques to determined BEP:
a. The equation technique
Net Profit = Sales value – variable cost – fixed cost
Or
0=sales revenue – variable cost – fixed cost

b. The contribution margin technique

i. BEP (units) = Total fixed cost / contribution per unit
BEP (RM) = BEP (units) x selling price per unit

ii. C/S ratio= (contribution margin/sales) x 100%

BEP (RM) = Total fixed cost/CS ratio
BEP (unit)= BEP (RM) / selling price per unit

Downloaded by Nur Raihah (raihahcute@gmail.com)

 lOMoARcPSD|20112000

Logical Function
IF
=IF (CONDITION, “YES”, “NO”)
=IF(Condition;TRUE;FALSE)
Returns Type in:
Logical test C3>=$C$12
Value if true YES
Value if false NO

NESTED IF
=IF ( CONDITION 1), IF (CONDITION 2, “YES”, “NO”), “YES”, “NO”)

AND
=IF (AND (CONDITION 1,CONDITION 2,CONDITION 3),“YES”, “NO”)
Returns Type in:
Logical test 1 C3>=$12
Logical test 2 C7=12
Value if true YES
Value if false NO

OR
=IF (OR (CONDITION 1,CONDITION 2,CONDITION 3),“YES”, “NO”)
*salah 1 condition met = TRUE
Returns Type in:
Logical test 1 C3>=$12
Logical test 2 C7=12
Value if true YES
Value if false NO

NOT
=IF (NOT (CONDITION),“YES”, “NO”)
*bila condition tu met, jawapannya FALSE

*condition = soalan (must be fulfilled)

*yes/no = jawapan

Downloaded by Nur Raihah (raihahcute@gmail.com)