Spreadsheet Scenarios

Some important concepts to remember:

Cost price: Price before any mark-up has been added.
Mark-up percentage: Usually a percentage of the cost price – mark-up will be added to the cost
price to determine the Selling price.
Retail/Selling price: Cost price + Mark-up amount
Gross Profit: Retail/Selling price – Cost price
Note: In any of the scenarios below: If number of instances is not mentioned, assume 5.

01: Guest Houses (Prac)

A guest house owner requires a worksheet to monitor her income. The daily rate (excluding meals) is
R150. Breakfast, which is optional, costs an extra R25 per breakfast. The worksheet must keep the
following information for each guest:
Name, number of days booked, number of breakfasts required during the guest’s stay and total amount
to be paid on departure. For example: A guest may stay for 3 nights, but does not necessarily have
breakfast every single morning!
The guest house owner needs a report detailing the name and final amount owed by each guest. He
also wants to know the longest period of time one of the guests stayed, the average amount paid by
the guests and the total amount paid by all guests.

02: Music Video

Your friend creates music videos for a number of local artists. She has asked you to create a workbook
to help her keep track of her income. She charges each artist R150 per hour of filming, plus R185 per
hour she spends on editing the recording. Each artist must also contribute 4% of the amount due to the
Local Recording Artists Foundation. She allows artists to pay her the full amount in monthly installments
over 6 months. (The monthly installment is calculated from the total amount, which includes the music
foundation tax.)
The workbook needs to record, for each artist, the artist’s name, the hours spent filming, the hours
spent editing as well as whether they would like to pay off the amount in installment (a YES or NO will
be recorded). The amount due, the music foundation tax amount, the total amount and the monthly
installment (to the nearest cent) need to be calculated.
There should be a report that shows the number of artists, the total amount due not including the tax,
the number of artists requiring the instalment option and the highest monthly instalment. The report
should also show the total amount due by artists using instalments.
Allow for 5 artists.

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03: Park Shop (Prac)
With NMU being a nature reserve, you see a gap in the market – there is no shop for the tourists to buy
memorabilia of their visit to our reserve. You decide to start in a small way selling Windmills @ R10.00
each and Calendars @ R25.00 each.
You need to keep a record of what you are selling, not only to determine the amount each customer
must pay, but also to keep track of your stocks. During your first week of operations, you decide to
provide your customers with a discount of 5.5% to generate business. For each customer, you record
their name, the number of items bought, the value of the transaction at retail price, the discount amount,
the discounted value, the VAT amount (15%) and the amount paid (to the nearest 10c).
You require a report showing the name and final amount paid by each customer. It should also show
the grand totals for the number of windmills and number of calendars sold and for the amounts paid by
each customer. You would also like to know the value of the highest purchase made, the average
purchase, the total discount and the number of customers. Make provision for 5 customers.

04: Art on the Beach (Prac)

With all sorts of stalls on the beach front – you decide to start in a small way selling beaded necklaces
@ R20.00 each and beaded bangles @ R15.00 each.
You need to keep a record of what you are selling, not only to determine the amount each customer
must pay, but also to keep track of your stocks. During your first week of operations, you decide to
provide all customers buying more than 10 items with a discount of 7.5%.
For each customer, you record their name, the numbers of items bought, the value of the transaction
at retail price, the discount amount, the discounted value, the VAT amount (15%) and the amount due
(to the nearest 10c).
You require a report showing the name and final amount due by each customer. It should also show
the grand totals for the number of necklaces and number of bangles sold and for the amounts paid by
all the customers. You would also like to know the value of the highest purchase made; the average
purchase (as whole Rand only) and the total discount. Make provision for 5 customers.

05: Onion Farmer (Video)

An Onion farmer employs casual labourers in the harvesting season. He asked you to design a
spreadsheet to assist him in calculating the labourer’s wages.
Casual labourers are paid based on the number of bags that can be filled with the onions they have
harvested. When the labourers arrive with their harvests, the onions get weighed and the number of
bags that can be filled is calculated. A labourer gets R 4.50 per full bag. Bags that are not entirely full
are not counted. A full bag weighs 5 kg. The gross amount owed to each labourer must be calculated,
as well as the net amount. The net amount due to each labourer incorporates the fact that some
labourers have received payment in advance.
The farm management needs a report showing, for each labourer, the names and net amounts due.
Management also wants to know the number of labourers who have received payment in advance, as
well as the total gross amount owed to labourers. For budgeting purposes the farmer wants to know
the preliminary tax amount (rounded to the nearest Rand) based on a tax percentage of 19% of the
total gross amount paid to all labourers.
Make provision for 6 labourers in your design.

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06: Pizza4U
Pizza4U is a small exclusive home industry that sells and delivers pizzas in town (all pizzas are
delivered). They specialise in three types of pizzas. Each type of pizza has a specific price depending
on the pizza’s ingredient cost as well as the preparation cost. Preparation cost varies per type of pizza
and is calculated as a percentage of the ingredient costs.
Name Ingredients Cost Preparation Cost
Hawaiian R10.50 15%
Pepperoni R8.50 7%
Seafood R12.50 20%
Delivery cost per order is R5.00 independent of the number of pizzas ordered by a client. VAT is15%.
To efficiently bill his or her clients, Pizza4U keeps track of the following information for each customer:
• Name of customer
• Quantities ordered of the 3 different types of pizzas
The following must be calculated per customer: the total cost of the order, excluding delivery cost and
VAT, the total cost of the order including delivery cost, the VAT amount (VAT is calculated on the total
cost of the order including delivery cost), and the customer’s final order amount (calculated to the
nearest cent).
The owners of Pizza4U also wants to know the total received from all final order amounts, the average
final order amount, the largest order amount and how many customers ordered Seafood pizzas. Make
provision for 4 customers in your workbook.

07: Biology Class

As the biology teacher in your school, you need to keep track of the marks of your class. They write 2
tests and 1 exam with the tests each counting 25 and the exam counting 50.
For each student, you want the surname and initial, first and second test mark, as well as the exam
mark. You also want each student’s year mark (total of test and exam marks) and overall percentage.
You also want a report containing the averages as well as the highest and lowest marks for the exam.
Make provision for 5 students.

08: Final Marks

Donovan Clark and three friends would like to calculate their final mark for the subject UPE101 – the
Mod Subject.
The following must be provided:
• Student names
• Test marks for three class tests
• Two semester tests
• Average class test
• Average semester test
• Final mark, where the average class test mark contributes 40% and the average semester test
mark, 60%.
A report must be available containing the names of the students, their average semester test marks
and their average class test marks. He would also like to know which average semester test mark is
the highest and which Semester test mark is the lowest.

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09: Journalism Society
You are the treasurer of the Journalism Society (JS) at NMU. The JS issues two publications every
year, one for all students (Willow Ways @ R2.00 per copy) and one for journalism students (Acid Ink
@ R5.00 per copy). The cost of printing the publication is 75% of the retail price. A group of members
sell the above publications around campus and bring you the details.
You need to record the name of each member and how many publications they have sold. You need
to calculate how much the member is required to pay to the JS, the cost of each one’s sales (to the
nearest cent) and the gross profit each member is generating for the society (whole Rand only).
You need a report that lists each member’s name and the amount each owes the JS. In addition, you
need to indicate the total sales at cost and retail, the total gross profit; the highest amount of sales as
this member will receive a prize, and the number of members who are assisting in the sales.
Make use of a proper analysis and design techniques when designing the above worksheet. Allow for
5 members selling publications.

10: Joe’s Beach Stand (Lecture & Video)

Your friend Joe has a Beach Stand where he sells souvenir paintings of PE to tourists. Each painting
costs Joe R14.86. He applies a mark-up percentage of 75%. To encourage sales before Christmas, he
decides to give his South African (SA) customers a 5% discount.
For each customer, he needs to record the name, nationality and number of paintings bought. He needs
to calculate, for each customer, the value of each sale at retail price, the discount amount that he is
giving away and the final amount due.
Joe needs a report that shows the name and final amount due for each customer. He would also like
to know the total amount of money collected, the total cost of all the painting he has sold, the amount
of gross profit he has made, the average amount of discount he is giving away and the highest single
sale he made (number of items sold). He would also like to know the income from sales to Americans
(USA), as well as the number of South Africans (SA) buying paintings. Provide for 6 customers.

11: Harry’s T-Shirts (Lecture & Video)

Harry decides to print T-shirts for PE’s surf shops to sell during the summer. The cost of printing each
T-shirt is R25.00. The mark-up percentage he would like is 37%.
Your spreadsheet needs to keep track of the name, phone no & quantity ordered by each shop, and
determine the order value for each client.
Harry needs a report that shows the name and order value for each client and also indicates the total
order & cost value, and the gross profit value (to the nearest cent). He would also like to know the
average number of T-shirts ordered per client (Note: clients cannot order 0.5 of a T-shirt!).
Make provision for 5 customers.

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12: Earphones
A local wholesaler supplies earphones at a standard cost of R7.50 to customers. The customers are
charged for the quantity of earphones ordered. The wholesaler wishes to monitor the following
information about sales to customers, namely
• Customer name
• Quantity of earphones ordered
• Cost of order
• Quantity of earphones delivered
• Cost of delivered earphones
• Quantity of earphones outstanding (still to be delivered)
A maximum of 5 customers must be allowed for.
The wholesaler also requires a report that shows for each customer, the name, cost of delivered
earphones and quantity of earphones outstanding. A summary total cost of all delivered earphones for
all customers and the total quantity of earphones outstanding for all the customers must also be
included in the report.

13: Boarding House

The owner of the boarding house where you live has asked you to design a workbook that will help her
keep track of telephone costs for the boarders.
Each person living in the house has a telephone in their room. Local calls cost 65 cents per minute and
non-local calls cost R1.35 per minute. There is a fixed monthly cost of R100 for the use of the phone
(this cost should be shared by the boarders). Every month the owner receives a report on the number
of units of each type for each phone. For each border, your spreadsheet must keep track of:
• their name
• the number of units (local and non-local)
• the total cost of calls
• the total monthly payment due (to the nearest cent)
The owner would like a report that shows the name of each boarder and their payment due, the number
of boarders, the total of all payments due and the highest payment due.
Make provision for 5 boarders.

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14: Futuristic Book Distributors
Futuristic Book Distributors (FBD) is launching a new book about space tourism. Book shops place
their orders and FBD organizes delivery to the book shops.
The cost of the book per copy is R250. As a special offer, shops ordering more than 100 books will
receive a discount of 15% on the cost of the books ordered.
Delivery cost for the books are calculated as follows: R150 per case of 20 books and R12 per additional
individual book. (Bookshops do not necessarily order the books in case quantities). Discount is not
applicable on delivery cost.
The owner of FBD has asked you to design a spreadsheet to assist him to keep track of the orders.
For each order, the name of the shop as well as the quantity of books ordered, is provided.
You must design a spreadsheet to calculate the following for each order:
• Cost of books ordered
• Discount amount
• Account including discount
• Number of cases of books ordered
• Number of additional individual books
• Postage (cases and individual books)
• Final total account
The owner would like a report showing the name of the bookshops and their final account. He also
would like to know the total of all final accounts, the total discount amount, the number of bookshops
ordering books and the largest quantity ordered by a bookshop. Provide for 6 book shops.

15: Pretty Woman

The owner of Pretty Women Hairdressing salon has requested you to design a workbook to keep track
of the income and salaries paid to his hairdressers per month. He employs 5 hairdressers.
The cost of a haircut is R60.00 and of highlights is R180.00. The salaries of the hairdressers are
calculated on a commission basis. They are paid a 20% commission for income they generate and a
further 5% commission of the income per full R500.00 they generated for the salon.
The following data must be kept for each hairdresser: Name, number of haircuts and number of
highlights.
The following must be calculated for each hairdresser: the income for the salon through haircuts and
highlights, the commission earned, the extra commission earned as well as the final salary (to the
nearest cent). The amount left after commission must also be calculated for each hairdresser.
A report is needed on the names as well as their final salaries. He also wants to know the total amount
paid for salaries, the highest extra commission earned by a hairdresser as well as the number of clients
who had highlights.

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16: Hairdressers
The owner of Pretty Women Hairdressing salon has requested you to design a workbook to keep track
of the income and salaries paid to his hairdressers per day. He employs 5 hairdressers.
The cost of a haircut is R60.00 and of highlights is R180.00. Each hairdresser receives a different
basic salary. In addition, they are paid a 20% commission for income they generate for the salon.
The following data must be kept for each hairdresser: Name, basic salary, number of haircuts and
number of highlights.
The following must be calculated for each hairdresser: the income for the salon through haircuts and
highlights, the commission earned and the final salary. The amount left after commission must also be
calculated for each hairdresser.
A report is needed on the names as well as their final salaries. He also wants to know the total amount
paid for salaries, and the highest commission earned by a hairdresser.

17: Wine Collection

You are an avid collector of red wine. Since your collection has grown considerably, you decide to make
use of a spreadsheet to keep track of the wines in your collection.
For each vintage (for a given year and cellar) of your collection, you have the following information:
• Cellar of origin (which cellar bottled the wine)
• Cultivar (determine by kind of grapes used)
• Number of bottles in selection
• Year bottled
• Age
• Price per bottle
You want to calculate the value of each type of wine.
You also want a report which includes the type of wine, year bottled as well as the total number of
bottles and the age of the oldest bottle.
Make provision for 7 different vintages.

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18: Computer Store
The manager of a computer store makes use of a spreadsheet to keep track of income and salaries
owed to sales representatives. Customers make purchases on a monthly basis through a pre-assigned
sales representative and are charged R4500 per computer. Sales representatives are paid a fixed
monthly salary of R3000 as well as 15% commission on each sale amount. The manager needs to
keep track of the following information:
• Sales representative name
• Number of computers purchased
• Total sales amount due
• Commission amount for each sales rep
• Total salary of the rep
The manager also uses a summary containing the names and total sales amount due by each
customer; the total number of computers purchased as well as the total salary of all the reps and the
smallest and biggest commission amount due. Make provision for 4 sales representatives.

19: Advertising Flyers (Lecture)

An advertising company hires students to hand out flyers at the robot in Strandfontein Road. They pay
the students a fixed rate of R50 as well as 50 cents per flyer that you hand out. They make use of a
spreadsheet to keep track of the costs involved and require the following information:
• Name of the student
• Telephone Number
• Number of flyers handed out
• Amount due to the students (excluding the fixed rate)
• Total due to each student
They also want a summary indicating the name of each student and how many flyers they handed out,
as well as the average whole number of flyers handed out and the grand total due to all students
(including the fixed rate). Make provision for 5 students.

20: Green Power

A new environmentally friendly power supply company has opened in South Africa – Green Power.
They connect their power to households using the pre-paid system where people purchase units from
their local supermarket. Units are sold at R20 each. As a promotion, Green Power have instructed the
supermarkets to give people with a good “saving the environment” story anything from 0 to 5 free units,
depending on how good the story is!
In return, the supermarket has to keep a record of the name, phone number, number of units purchased
and number of free units given; in order to determine the amount due before VAT (15%), the VAT
amount and the amount due for each customer.
The supermarket must submit a report to Green Power providing the name and amount due for each
customer, the total amount due, the highest number of units purchased and the average amount of
VAT paid. They would also like to know the number of customers getting more than 3 free units and
the amount due from customers receiving 5 free units. Make provision for 7 customers.

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21: EPU (Prac)
Your mom works for the local Environmental Protection Unit (EPU) and she needs help! EPU sells
Green Cards to people who visit local game parks regularly as this gives them special privileges in
participating parks. Your mom needs help keeping track of card sales.
The EPU pays R30.00 for the manufacturing of the cards and they would like to use a mark-up
percentage of 30% on each card they sell. Also, clients who bring in receipts from local game park
visits will receive a 2% discount for each valid receipt presented.
As a promotion, any customer who spends more than R100 will also receive a Meal Voucher to use in
the park’s restaurant.
For each client, your mom needs to record the name, contact number, number of cards required and
number of valid receipts presented. She needs to determine the value of the cards, the amount of
discount and the final amount due (as whole Rand only). In addition, she needs to determine if the
customer qualifies for a Meal Voucher or not – display Meal Voucher or nothing. Tip: Think about
whether nothing should be zero or an empty string.
Your mom’s boss needs a report showing the name and amount before discount given to each client.
She also needs to know the total amount due, the total cost of sales, the total gross profit made, the
number of clients and the average discount amount (to the nearest Rand). In addition, she would like
to know the number of customers receiving Meal Vouchers and the total value of the card sales (before
discount), for those spending up to (including) R200.
Make provision for 5 clients.

22: Copy shop (Prac)

You are working for a digital printing business, and you have been tasked to set a spreadsheet to help
calculate the amount owed by customers.
Customers may print any quantity of A4 or A5 paper. The price for A4 copies is R0.75 per copy, while
A5 copies costs R0.45 each. Black and white copies are charged at the basic rate (given above), but
colour copies have an additional cost of R50 for each colour used. It was decided to give customers a
7% discount in order to improve business. If the final amount is R200 or more and for every full R100
due (after discount), the manager gives R12 to a charity organisation.
For each customer you have to record the following: Name, quantity copies (A4 and A5), as well as the
number of colours used (other than black). You need to determine the following: amount due, discount
amount, final amount due (to the nearest rand) and amount to charity.
The manager needs a report with, for each customer, the name and final amount due. He would also
like to see the total number of customers requesting colour copies, the total amount due as well as the
total amount due to charity. In addition, determine the total charity amount paid for all customers who
used 1 or more colours in their printing job.
Make provision for 5 customers.

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23: Winter Warmth
Winter Warmth is a small franchise selling scarves and hats. They buy their scarves and caps in boxes.
Each box contains either 12 caps or 12 scarves. They added a markup of 20% to determine the retail
price of the scarves and hats. To promote their firm they decided to sell their scarves and hats at
various discounts. Value added tax (VAT) of 15% is calculated on the final sales price (normal retail
price including discount).
The following are the wholesale prices, discount % as well as the number of full boxes in stock before
the sale started:
Item Wholesale Price / item Discount % Full boxes in stock
Scarf R15.00 17.5% 7
Hat R12.50 15.0% 5
A workbook needs to be designed to keep track of customers’ accounts for the sales of the scarves
and hats. Customers may buy any number of any (or both) of these items. The following information
is recorded for each customer: Name of client and number of scarves and the number of hats
purchased.
The workbook must determine the retail price of scarves and hats. For each customer, show the retail
cost of the scarves and/or hats, the discount amount, the cost including discount, the VAT amount and
the final account (including discount and VAT) (to the nearest ten cents).
A report must be generated containing the names and final account for each customer. The total
income from all sales, the highest discount amount, the average VAT amount, the total number of
scarves and hats bought, the number customers buying hats as well as the number of full boxes of hats
in stock once the sale is over.
Make provision for 6 customers.

24: Cricket statistics

The South African cricket team asks you to assist them in keeping statistics for the national team. The
players receive extra reward for runs scored and catches made. For every full 50 runs scored, a
batsman receives R500, for every catch they receive R400 and for every run-out R450.
For each player you need to record the following information:
• Name
• Number of runs
• Number of wickets
• Number of catches
• Number of run-outs
• Speciality (e.g. Batsmen or Bowler)
You need to determine the amount each player receives for runs scored, catches taken and run-outs
made. If a player receives R500 or more for the day, a donation is made to a charity of their choice,
indicated as “Donation” or “No donation”.
You want a report that contains the name of each player and their speciality. You should also calculate
the number of players as well as the average number of runs made by the team (rounded to the nearest
run), the highest number of wickets taken and the number of catches taken by Batsmen. Make provision
for 5 players.

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25: Airlines (Prac)
In order to promote air travel the three major airlines in South Africa decide to offer special promotions.
All tickets are priced at R800. They offer a 10% discount to all customers who pay for their tickets in
cash.
You need to keep track of the following information:
• Name of the customer
• Number of tickets purchased
• Airline
• Payment method (Cash or Card)
You need to determine for each customer the amount due, discount amount (rounded to the nearest
ten cents) and total due after discount.
You require a report that contains for each customer the name of the customer and the airline on which
they are travelling. You also need to calculate the grand total due, the highest number of tickets sold,
the number of customers buying tickets and the average whole number of tickets sold. The report
should also show the number of customers who purchased tickets for BA flights and the total income
received from tickets sold for SAA flights. Make provision for 6 customers.

26: Ticket sales (Prac)

In order to promote sport the Minister of Sport has decided to offer special promotions on soccer, rugby
and cricket tickets. All tickets are priced at R60.95 before VAT of 15%. Special discount is given to
scholars who receive 23% discount on the price of the tickets. A free cap is given to the customer for
every full R100 spent (i.e. after discount & VAT have been taken into account).
For each sports fan the following information needs to be kept:
• Name
• Number of tickets purchased
• Sport for which the ticket is purchased
• Scholar (YES or NO)
You need to determine the total due before discount, the discountED1 amount, the amount after
discount, the VAT amount (to the nearest cent), the final amount due (to the nearest R10), and the
number of free caps given.
You require a report that contains for each customer the name and number of tickets purchased. You
also need to calculate the total amount due by all Scholars, the number of non-scholars who purchased
tickets and the highest amount due. The report should also show the average number of tickets
purchased (as a whole number only), the total number of tickets purchased as well as the total number
of customers who bought tickets. Make provision for 10 customers.
1Tip: when calculating with a % = amount ± amount * %, with ± depending on whether the % needs to
be added or subtracted

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27: Charters
A local pilot has his own small aeroplane, which he uses to charter people. Currently he only goes to
two destinations, namely Wild coast or Bushveld. The aeroplane only has space for 5 passengers.
Customers may choose any of these destinations. The price for Wild coast is R1000 per person, and
to the Bushveld R2000 per person. Customers are also required to pay airport tax of R100 per
passenger, and Vat of 15%. Vat is calculated on the total amount due. In addition, the pilot will make
a donation to the Durban Flood Recovery Fund – for every R2000 rand spent, he will donate R200.
For each booking you have to record the following: Name, destination and number of passengers. You
need to determine the following: amount due before airport tax, airport tax, vat amount, final amount
due (to the nearest rand) and the amount for Durban Fund. A comment should be added if a particular
booking has too many passengers.
The manager needs a report with, for each booking, the name and fund amount. He would also like to
see the number of bookings, the average whole number of passengers, the total vat amount, the highest
amount due, the total number of bookings (not passengers) for the Bushveld, as well as the total amount
due for bookings of 3 or more passengers.
Make provision for 5 customers.

28: Harry’s Hardware (Prac)

The owner of Harry’s Hardware asks you to help him to keep track of the income generated and stock
sold during a promotional weekend. The promotional prices he will be offering are paint @ R254.99
per 5 litre tin and wood @ R 124.99 per plank. These prices do not include VAT at 15%. Customers
who spend more than R 300.00 (calculated before calculating the VAT) will be given a 7.5% discount.
For each sale you need to record:
• The customer’s name
• The number of tins of paint bought
• The number of planks bought
• The amount due before discount
• The discount amount
• The amount due after discount
• The VAT amount
• Final Amount Due Note - as Harry doesn’t carry any small coins in his till (nothing smaller than
R1 coins), this amount must be the Rand value only (no rounding).
The owner also needs a report at the end of the weekend that shows the name of each customer and
their invoiced amount, as well as the total number of planks sold and the average number of tins of
paint sold. He would also like to see the number of customers buying wood (regardless of whether
they bought paint as well or not) and the total value of the invoices where the customer bought more
than 25 litres of paint (remember – there are 5 litres of paint per TIN; regardless of whether they bought
planks as well or not).
Make provision for 6 customers.

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29: Transport (Prac)
A local entrepreneur wants to start a small business by transporting people. He has decided to start
with only two destinations, namely Johannesburg (JHB) and Mthatha.
The price to Johannesburg would be R499.99 per person, while the Mthatha route would cost R150
per person.
People book beforehand for any number of passengers. To encourage people to travel as groups, a
discount of 15% is given to all bookings of at least 3 people. As an additional incentive, all bookings of
5 or more passengers will be given a Voucher to use with their next booking.
For each booking you need to record the following information:
• Name
• Destination (this will be indicated as JHB or MTHATHA)
• Number of passengers
You need to determine the applicable destination price, the amount due before discount, the discount
amount, the total amount due (to the nearest cent) and whether or not the customer should receive a
Voucher (display Voucher or nothing – tip: think about whether nothing means zero or an empty string).
The manager needs a report that contains the name and discount amount given for each booking. You
should also calculate the total amount due by all bookings, the largest group, the average number of
passengers booked (as a whole number only), as well as the number of bookings made so far. You
also need to determine the number of bookings made for Johannesburg, as well as the total amount
due by bookings for more than 5 people.
Make provision for 6 bookings.

30 Take-the-Gap
Take-the-Gap needs to keep track of the amounts students own them. They sell tickets for Soccer
games (R35.99 each), Cricket tests (R200 each) and Cricket day-night games (R75 each). Each type
of game has a different ticket price. Students are given a 15% discount if they buy 5 or more tickets.
The following information must be kept for each student who buys tickets:
• Name
• Student Number
• Number of tickets bought for the different types of games (each in a separate column)
• Ticket Sales amount
• Discount amount
• Amount due (i.e. how much each student must pay)
From this, Take-the-Gap needs a report that shows the name, student number and amount due for
each student. In addition, the report must also include the total number of tickets sold, the total number
of students who bought tickets and the average discount amount that was given to students (to the
nearest Rand). You also need to determine the total number of soccer tickets bought by those students
who receive a discount and number of students who purchase more than 3 Soccer tickets.

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31 Water World (Lecture)
You are employed at Water World, which allows daily visitors. Water World has two types of tickets,
namely a R50.00 entrance fee for the morning or afternoon and R100.00 entrance fee for the entire
day. A 10% discount is given to students. Visitors spending more than R500.00 qualify for a free
umbrella.
You are required to design a spreadsheet to keep record of the name, whether the visitors are students
(indicated as YES or NO) and the number of people for each type of ticket. You need to determine the
amount due before discount, the discount amount, the final amount due and whether a free umbrella is
given.
A report is required showing the name and amount due for each visitor, the average discount amount
(to the nearest rand), the highest number of entire day tickets sold, the number of students buying
tickets and the total amount due (after discount) from students.
Make provision for 5 customers.

32 GreenAfrica (Lecture)
GreenAfrica sells outdoor plants and trees to customers. The manager decides to give a 10% discount
to all customers that buy 2 or more trees. Plants are sold for R85.00 and trees for R120.00. As a special
promotion all pensioners will get an additional plant for free.
You need to record the name of each customer, the quantity of plants and trees purchased and the age
group of each customer (pensioner, adult, pre-adult). Calculate the amount before discount, discount
amount and final amount due (to the nearest 10 cents) for each customer. You should also determine
whether a free plant is due or not.
The manager requires a report showing, for each customer, the name and the amount due. You need
to determine number of customers, the average discount amount given (to the nearest cent), the highest
number of plants bought, the number of customers who purchased two or more trees and the total
amount spent by customers who bought trees.
Make provision for 5 customers.

33 Key rings and phone covers (Lecture)

You need to make extra money to pay for your studies, you decide to make key rings and cell phone
covers. The cost of the key rings is R5.50 and cell phone covers is R15.50. You use a mark-up
percentage of 50% and as an introductory offer you give customers a 5% discount. In addition you
decide to give all those spending R55.00 or more a free key ring.
You need to record the name and quantities bought by each customer. You need to determine the
amount before discount, the discount amount and the amount due (to the nearest cent). You also need
to display a message if the customer receives a free key ring.
You would like a report showing the name and amount due for each customer. In addition you would
like to know the number of customers, the total income from all sales, the smallest discount amount
given, the average number of cell phone covers sold (as whole number only), the number of customers
receiving a free key ring and the total amount of discount given to customers buying key rings.
Make provision for 5 customers.

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34 Shoez Wholesalers (Prac)
Shoez Wholesalers has asked you to help them with the recording of their sales to large retail
companies. They sell Small, Medium and Large shoes, that cost Shoez Wholesalers R200.00,
R350.00, and R500.00 (per pair), respectively. They sell that shoes at a 33.3% mark-up. They give a
3.5% discount to companies that buy over 1000 pairs of shoes.
They would like to record the Company name, the province and the quantity (in pairs) for each size of
shoe purchased by the company. The amount before discount needs to be calculated, as well as the
discount amount and the final amount (to the nearest R100).
As a report the wholesalers would like to see the company name and the discount amount given to
each client. They would like to see the total number of clients, the total amount (before discount)
spent by all clients, the average number of medium pairs of shoes bought (as a whole number of
pairs only). They would also like to know the total number of clients from Gauteng and the total
amount spent on shoes by clients who buy 100 or more Large pairs of shoes.
Make provision for 5 clients.

35 Van Books (Prac)

Van Books has asked you to help them with the records for the month, they sell 2 types of 2nd text
books to students (Fiction and Non-Fiction). All their books are bought at R230.00 and sold at a mark-
up percentage of 45%. Van Books has decided to give students whose amount at retail price is over
R500.00, a 5% discount. As a promotion they give a Free Hamper to students buying more than 4
books.
Van Books would like to keep record of the student name, and the quantity of each type bought. They
would like to calculate the amount before discount, the discount amount, and the final amount. They
would also like to identify the students who get free hampers.
As a report they want to see the student name and the final amount for all students. They would like to
see the lowest amount spent by a student, the total number of hampers given to students and the
average number of fiction books sold (as a whole number only). They also want to know the total
amount (after discount) received from those people who bought non-fiction books.
Make provision for 5 customers.

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