Spreadsheet Templates to Accompany Horngren/Foster/Datar: Cost Accounting: A Managerial Emphasis 10/E Templates by Albert Fisher EXCEL 5.

0 TUTORIAL The accompanying templates for Cost Accounting: A Managerial Emphasis 10/E were written with the user in mind. These templates are partially completed to allow students to concentrate on solving the problem and not worry about the formatting or the presentation of the answer. All cells that need to be completed by the student are shaded gray. Students will need only minimal nowledge of spreadsheet techni!ues. " usually ta e one class period at the beginning of the semester to run through this tutorial with my class. " then go over the formulas from the first problem " assign from the chapter material to ma e sure students understand what is e#pected from them. BASIC SKILLS: Starting $#cel is similar to starting other %indows applications. The following steps are re!uired: Launching Excel 5.0 Double clic the Microsoft Excel icon in the &rogram 'anager. (Sometimes you may need to double clic Microsoft Office first.) "f you are new to 'icrosoft $#cel* the online Quic !re"ie# lesson A +etting Started @ should give you the basic nowledge to complete these templates. Opening a Worksheet File a. 'a e sure your stu$ent $is is in the dis drive. (This should be nown as the A %@ drive.) b. There are two ways to open a wor sheet file. ,. The first way is to clic the O&en 'ile Button. Buttons are shortcuts for many wor sheet tas s. %e will be using some of these buttons to facilitate the student = s wor . The three we will be using are O&en* !rint( and S%"e. -. The second way is to clic 'ile from the main menu bar and then O&en to display the O&en 'ile $i%lo) *ox. A $i%lo) *ox is used to select options and identify data you want a command to wor on. c. .lic the +ri"es $ro&,$o#n list %rro# to see the list of available drives. The O&en 'ile $i%lo) *ox will appear. Opening a Worksheet File (continued) d. Select the drive where your student dis is located by clic ing that drive. (%e will assume

this is $ri"e %:) e. Finally* clic the file name you want to retrieve* then clic OK. All file names refer to the corresponding problems in the boo . For e#ample* !o -,-. refers to !ro*le/ -,-. from .hapter -. Completing a Template A template is a pre/labeled wor sheet that needs to be completed by filling certain cells with data. Spreadsheets ($#cel) are computer programs which store data in cells. A cell is where a row and a column intersect. 0ows are labeled numerically* and columns are labeled alphabetically. T0ere %re onl1 four t0in)s t0%t c%n )o into % cell. ,. A LABEL (TITLE) is descriptive te#t. -. A 'ORMULA is the arithmetic used to calculate numbers displayed in the template. 1. A 2ALUE (AMOU3T) is a number* formula* or function. 2. A 'U3CTIO3 is a predefined formula. To complete a template* a student will be as ed to enter one of the above items into a cell. 3et= s loo at different e#amples. LABEL EXAM!LE: Assume the following template appeared on the screen: A , 1 2 7 8 4 Sales TITLE +ross &rofit . D 5,66*666 26*666 ////////// 'ORMULA $ F +

The student would move the cursor to 41 and type COST O' 4OO+S SOL+.

'ORMULA EXAM!LES: The student would move the cell pointer (indicates current cell location) to cell D7 and enter 5+-,+6. Although no numbers were entered* we are instructing $#cel to subtract whatever amount is in cell D1 from whatever amount is in cell D-. The answer 586*666 appears on the screen.

A , 1 2 7 8

4 Sales .ost of goods sold +ross &rofit

D 5,66*666 26*666 /////////// 5 86*666

To add numbers* the student would move the cell pointer to .ell D7 and enter 5+-5+6. Although no numbers were entered* we are instructing $#cel to add whatever amount is in cell Dwith whatever amount is in cell D1. The answer 5,*766 appears on the screen. A , 1 2 7 8 4 . D $ F ADD D"9"D$ ':3T"&3; 5,*666 -7 ,6 766 7 8 /////// /// /// 'ORMULA 'ORMULA 'ORMULA +

A<S%$0S A , 1 2 7 8 4 . D ADD 5,*666 766 //////// 5,*766 $ D"9"D$ -76 76 //// 7 F ':3T"&3; ,6 8 /// 86 +

To divide numbers* the student would move the cell pointer to cell $7 and enter 5E-7E6. The !uotient* 7* would appear in cell $7. To multiply numbers* the student would enter 5'-8'6 in cell F7 or any cell where he would want the answer to appear. The product 86 would appear. 2ALUE EXAM!LE: Assume the student is instructed to change the sales amount to 5,76*666. He would move the cell pointer to cell D- and type 950000. Do not type numbers with commas. All cells have been formatted for the student in the templates. The new template would appear as below: A , Sales 4 . D 5,76*666 $ F +

1 2 7 8

.ost of goods sold +ross &rofit

26*666 /////////// 5,,6*666

<otice how the +ross &rofit is automatically recalculated. This is the power of spreadsheets. 'U3CTIO3 EXAM!LE: Again* assume the following template appears on the screen: , 1 2 7 8 A 4 . D ADD 5,*666 766 /////// 'ORMULA $ F +

"n lieu of entering =D-=D1 in .ell D7* we could use a built/in function called S:'. The student would move the cell pointer to D7 and enter the following: :SUM;+-.+6<. .ell D7 would then show 5,*766. " have provided instructions for the students when functions should be used in the templates. Printing a Template The template will print when you clic the !rint Button. CAUTIO3: The biggest problem students will have when printing is forgetting to turn on the printer. They thin if the computer is on* the printer must be also. This is not necessarily the case. The two may have to be turned on separately.

Saving a Template .lic the S%"e 'ile Button to save your completed template. Caution The in!ormation on the screen "ill over"rite the existing !ile. 0efer to the =el& /enu if you encounter problems not covered by this tutorial. So/e finer &oints usin) Excel: The following will appear in some cells: >value? This will be replaced with a number when you enter the re!uired 'ORMULAS or AMOU3TS in the shaded cells.

To view the Formulas* hold down the Control ey and the Til$e ey (@). &lease feel free to e/mail me if you have any !uestions or suggestions regarding the templates. Albert Fisher 3as 9egas* <evada afisherA..S<.<$9ADA.edu