12728128, 229 PM ‘Seeton |ACCA Study Hub CHAPTER 16: Visual Overview Spreadsheets Introduction + Spreadsheets + Workbooks + Saving Spreadsheets Cells, Rows, and Columns Navigation Selecting Multiple Cells Modifying Columns and Rows Inserting or Deleting Columns and Rows Saving with Password Protection hntps:ifstudymaterials. accaglobal com/appimanagement-nformation-mat-for-exams-from-seplember-2023-august202s#readisecionichapter-16visu... 1/112728128, 220 PM ‘Seeton |ACCA Study Hub Spreadsheets A spreadsheet is an electronic document divided into rows and columns to store, organise, and manipulate data, and is widely used by accountants. In this context, the general purposes of spreadsheets are to: + Automate accurate mathematical calculations Analyse data efficiently and effectively Manipulate data efficiently and effectively Experiment easily with different scenarios (for example, what would happen if variable costs increased) Present data professionally The examples in this content are taken from Microsoft Excel on the Microsoft Windows operating system ‘on a desktop/laptop configuration; the principles taught apply to other spreadsheet packages on different hardware configurations. Some spreadsheet packages’ layouts and the name of the function keys may differ from the examples given. The spreadsheet application may be launched by clicking on the icon of the relevant package installed or accessed through a cloud app. nitpstudymaterials.accaglal comfappimanagementnformation-mat-or-exame-from-september-2023-august-2024#read/secton!16%12728128, 221 PM ‘Seeton ACCA Study Hub 1.2 Blank Workbooks spreadsheet document is called a workbook, Here are some of the features of a blank workbook: 5 6 2 3 3 0 a 2 2 u Feature | Name Description Number 1 Quick The Quick Access Toolbar provides quick and easy access to features access frequently used in the spreadsheet. toolbar 2 Ribbon The ribbon is the line of buttons and icons directly above the work area. Clicking on one of the main menu options on the ribbon (for example, ‘File’, ‘Home’, 'Insert’) will reveal the options relevant to that feature. For instance, the options to save, open, print, etc., are presented by clicking' File’. 3 Filename _| The file name is displayed at the top of the screen. In this example, the file name is ‘Features’ hntps:ifstudymaterials. accagiobal com/appimanagement-nformation-mat-for-exams-trom-september-2023-august-2024Hreadlsection/1612-blank-wor. 412728128, 2:21 PM Section ACCA Study Hub 4 Name box | The name box displays the active cell's cell reference (usually a letter/number A combination). A cell is the intersection of a row and a column; the active cell (cel is the currently selected cell. If a name has been defined for a cell or range of reference) | cals, that name will appear in the name box rather than the cell reference. 5 Formula bar | The formula bar displays the content of the active cell. This can be used to enter content and create formulae 6 Arange Arange is a group of cells. In this example, the cells shaded in yellow represent the ranges from cells D7 to F8 (or D7:F8). 7 Worksheet | Every workbook can contain multiple worksheets. These worksheets can be tabs accessed using the worksheet tabs displayed at the bottom of the screen This workbook has three worksheets, and the active worksheet is Sheet 4 8 Status bar | The status bar shows the current status. By default (cell mode), it displays four options: + Ready to indicate a general state. + Enter to indicate content entry mode. It is displayed when you select a cell and start typing or press F2 twice. + Edit to indicate in-cell editing mode. Its displayed when you double-click cell or when you press F2 so that you can enter or edit data in a cell * Point to indicate formula cell selection mode. It is displayed when you start a formula and click the cells you want to include. tps etudymaterais.accaglobal.comlappimanagementsntormation-mat-or-exame-from-september-2023-august-2024#read/section/1612-blank-wor. 2212728128, 222 PM ‘Seeton |ACCA Study Hub 1.3 Saving Spreadsheets Once changes are made to a spreadsheet, the work should be saved. How to save the spreadsheet will depend on the following: + Which spreadsheet application used ‘+ Whether the file is saved for the first time + Whether a copy of the original file is to be retained. + Where to save the file. The options for saving work can be accessed from the ‘File’ tab on the ribbon, using the shortcut Ctrl + S or clicking on the blue disc icon on the Quick Access Toolbar. Many spreadsheet packages offer autosave features and may offer cloud-based save destinations. ACCA e& oredrive Bp Ste" ACCA botnet iocaions Gb This pc oe Add a Place (cpa Shave Export or hntps:istudymaterials accaglobal com/appimanagement-nformation-mat-for-exams-from-seplember-2023-august202s#readieecion/1613.saving-sp... 1112728128, 225 PM ‘Seeton |ACCA Study Hub 2.1 Cells, Rows, and Columns. Aworksheet is made up of rows and columns. Rows go across the page and are labelled with numbers. Columns go down the page and are labelled with letters. Acellis the intersection of a column and a row in a spreadsheet, Every cell has its reference label, composed of the column letter and row number itis positioned in. For example, the cell shaded green in the spreadsheet below is B3. This refers to column B, row 3. A Cc asa 2 a 5 The shaded cell is the active cell - the border outline indicates this. Anything typed in this cell can be entered by pressing the Retum (Enter) key. itpsetudymaterais.accaglobal.comlappimanagementnormation-mat-or-exame-from-september-2023-august-2024#read/section/1621-cels-rove 1"12728128, 226 PM ‘Seeton |ACCA Study Hub 2.2 Navigating Spreadsheets Navigation within a spreadsheet is through the mouse, keyboard arrow keys, or touch input. The currently selected cell/s are displayed with a bold border around the cell/s. Moving around in the spreadsheet is also done using the scroll bars on the right and bottom of the window or the Page Up and Page Down keys. nips fetudymaterais.accagloal comfappimanagementnformation.mat-or-exame-from-soptember-2023-august-2024#readisectio’1622-navigating.... 1/112028128, 227 PM ‘Seeton |ACCA Study Hub 2.3 Selecting Multiple Cells Selection Action Example To select an entire | Click on the column header column A 8 ¢ Shortcut: Ctrl + Spacebar ‘ 7 z 3 4 5 To select an entire | Click on the row header row 7 8 Shortcut: Shift + Spacebar 5 2 3 4 Select adjoining _| Hold down the Shift key and use arrow keys to cells, direction selection of cells; A 5 c 1 Or, 2 ; a Click and drag the mouse to select the desired 2 cells. 5 Selecting multiple Hold down the Ctrl key and click cells to be individual cells selected. 1 2 3 4 5 Select entire Click the marker at the top left of the worksheet, to worksheet the left of column header “A” and above row 48 5 c header “1” a 2 Shortcut: Ctrl +A 3 4 itpsetudymaterais.accaglobal comlappimanagementinformation.mat-or-exame-from-septomber-2023-august-2024#read/section!1625-selectng-. 1"12928128, 227 PM ‘Seeton ACCA Study Hub 2.4 Modifying Columns and Rows The size and shape of rows and columns can be changed to fit users’ needs. It will not affect the content of the cells. To modify Action Example ‘Adjust the width of the column manually Click and drag the divider to the right of the column header. Double-click the divider to auto-fit column width to the cell which contains the most data. Adjust the height of the row manually Click and drag the divider to the bottom of the row header. Double-click the divider to auto-fit row height to the cell which contains the most data. Adjust row height automatically. On the ribbon, choose the Home tab, navigate to Cells, choose Format, and then select AutoFit Row Height to fit the row height to the cell with the most data. Choose Row Height for manual adjustment. Adjust column width automatically On the ribbon, choose the Home tab, navigate to Cells, choose Format, then select AutoFit Column Width to fit row height to the cell with the most data, Choose Column Width for manual adjustment. Hide columns or rows Click and drag along the column or row headers to select the columns or rows to be hidden, right-click within the selection, and choose Hide. This can also be done through the Format button on the Home ribbon tab. nips etudymaterais.accaglobal comlappimanagement-information-mat-or-exams-from-september-2023-august-2024#readlsection'1624-modiving... 1/212028128, 227 PM Section ACCA Study Hub Show hidden columns | To show the hidden columns or rows, right-click on the or rows, divider between the column or row headers where the cells are hidden and choose Unhide. This can also be done through the Format button on the Home ribbon tab. nitpsetudymaterais.accaglobal comlappimanagement-infrmation-mat-or-exams-from-september-2023-august-2024#readlsection'1624-modiving... 2/212028128, 227 PM 16.25 Inserting of Deleting Rows and Columns 2.5 Inserting or Deleting Rows and Columns ‘Seeton |ACCA Study Hub uteome ‘Action Example ‘Add anew column or row Right-click on the column or row divider to which ‘anew column or row should be added and choose inset ‘This can also be done through he Insert button ‘on the Home ribbon tab. ae fy | om eee em | Oca BB ree cate tae Bee Sheet owe Emr she Dns Shee Delete column Right-click on the column or row divider ofthe ‘column or row to be deleted and choose Delete ‘his can also be done through the Delete button ‘on the Home ribbon tab. ntps:ifstudymatrials,accaglobal com/appimanagement-nformation-mat-for-exams-from-seplember-2025-august202sHread/secion/1625-inseting- wn‘128103, 2:28 PM Section |ACCA Study Hub 2.6 Saving a Workbook with Password Protection Workbooks that contain confidential or sensitive information should be password-protected, Only authorised users should have the password to access the workbook. To add password protection to a Microsoft Excel workbook, choose File on the ribbon, navigate to the Info tab, select Protect Workbook, and then Encrypt with Password. Info protect Workbook Rare eypt with Pesorord Wat teennirs Paes pevnstd spenttamakbosk: nae shalt path EF Betstcu en scan i pope aces while eroung te Py, AaéaDitalsigrature fe thoskicvamad onthe a, [2 cure teimcesty hea ing er rysblegtal grote Key Point Asstrong password should have more than eight characters and contain a combination of upper- and lower-case letters, numbers, and symbols, Passwords should also be changed regularly and never be revealed to unauthorised personnel. Most organisations require compliance to file security guidelines. Passwords may not protect against a determined hacker with sophisticated decryption tools; secure file management adherence to organisation guidelines is still essential. ntps:ifstudymaterialsaccaglobal com/appimanagement-nformation-mat-for-exams-from-seplember-2025-august202sHread/secion/1626-saving-2 wn12728128, 2:20 PM ‘Seeton |ACCA Study Hub CHAPTER 17: Visual Overview Entering, Moving, and Copying Data * Cell Content * Cut, Copy, and Paste * Duplicating or Moving Cells ¢ Autofill ‘Simple Formulae and Functions * Mathematical Operators * SUM Function Advanced Formulae and Functions * Relative and Absolute Cell References} « AVERAGE Function + ROUND Function ° IF Function hntps:istudymaterials accaglobal com/appimanagement-nformation-mat-for-exams-from-september-2023-august202s#readieecionichapter-7-visu... 1112728128, 2:20 PM 1.1 Cell Content ‘Seeton |ACCA Study Hub Text Values Formulae Type of Description Example content Text A text cell usually contains words or other sets of + Mix of alphabets and numbers. characters that cannot be used in mathematical + Alpha-numeric codes. calculations. + Dates in text form + Other forms of text. If the content is to be used in formulae, it must be converted into values. Values Avalue is a number that can be used in a calculation | + Numbers * Dates in value form + Other useable values Formulae _| Instructions for performing calculations. Indicated by | + Mathematical operators an equal (=) sign at the start of the formula. + Links to cell references + Spreadsheet formulae (SUM, PRODUCT, COUNT, etc.) nips etudymaterais.accaglobal comlappimanagement-information.mat-or-exame-from-septomber-2023-august-2024#readlsection/17*1-cel-conte 1"12728128, 2:31 PM ‘Seeton ACCA Study Hub 1.2 Duplicating or Moving Cells 1.2.4 Cut, Copy, and Paste Outcome Action Example To move cell _| Right-click on the cell and select Cut, Then right-click on the content destination cell and select Paste. ST deactuee Shortcuts: Der © Cut: CTRL+X f * Paste: CTRL+V Another method is to click and drag the active cell border to the destination cell To copy cell Right-click on the cell and select Copy. Then right-click on content the destination cell and select Paste. ‘Shortcuts: + Copy: CTRL+C + Paste: CTRL+V - The type of content to be pasted can be selected when pasting cut or copied cell content, Select Paste Special to choose what type of cell content will be pasted. For example, if you only want to paste the result of a formula and not the formula itself, select Values from Paste Special 1.2.2 Using AutoFill Handle The AutoFill feature allows data that follows a predictable pattem to be rapidly input. This is done by clicking and dragging the small black square at the bottom right of the active cell border (the cursor will change to a black cross). Action Source Result tps etudymaterais.accaglobal comlappimanagement-informatin.mat-or-exams-from-september-2023-august-2024#readlsection/17*2-dupteatn, 1212728128, 2:31 PM Section ACCA Study Hub Copy a single cell rapidly D E F [abe fade abo abe D £ abc abo abc Fill pattern (months) D F | > E [an pan [Feb Mar Fill pattern (multiples) > E F B hntps:ifstudymaterials. accaglobal com/appimanagement-nformation-mat-for-exams-from-september-2023-august202sHreadisecion/172-dupteatn. 2212728128, 232 PM ‘Seeton ACCA Study Hub 2.1 Mathematical Operators 2.1.1 Mathematical Operators Step | Description Example 1 | Cells At and A2 contain values. The objective is to calculate the sum of cells A1 and A2 in cell A B 81. 1 | id 2) 2 3 | mal 2 Input equal sign in cell B1 A B 1 a= I 2 2 al 3 | Select cell A1 v (a 4 | Input the addition operator nips fetudymaterais.accaglobal comlappimanagement-infrmation-mat-or-exame-from-september-2023-august-2024#readlsection'721-mathemat... 1412928128, 232 PM Section ACCA Study Hub 5 | Select cell A2 a il=Al+a2 6 _| Press Tab or Enter to calculate the sum. For subtraction, use a subtraction operator (-) For multiplication, use a multiplication operator (*) For division, use a division operator (/) The mathematical order of operations applies when using mathematical operators in a spreadsheet. For example, the spreadsheet will perform multiplication and division operations before addition and division, and operations in parentheses will be completed first. 2.1.2 SUM Function The sum function can rapidly calculate the sum of multiple cells. Step | Description Example 1 | Cell range A1 to AS contains values. The objective is to calculate the sum of cell range A1 to AS in cell B1 using the SUM function. ojuje wl I wbwn nips fetudymaterais. accaglobal comfappimanagementsnformation-mat-or-exame-from-september-2023-august-2024#readisection!1721-mathema, 21812928128, 232 PM Section ACCA Study Hub 2 Input an equal sign in cell B1, and the SUM function, with an opening parenthesis. Has ° 1 2 3 Select cell range A1 to AS by clicking and dragging to select the cell range. uc ° MALS Alternatively, the cell range could be typed in as A1:A5. ‘Moumbert. tow 4 Type in closing parenthesis to close off the function. A 8 il a[=suM(A2 2 2 3 3 4 4 5 | 5 5 Press Tab or Enter to calculate the sum A B i] 1 isl 2 2 3 3 4 4 5 5 6 Activity 1 Write the correct formula (using cell references) and destination cell to calculate the requirement. Requirement Formula Destination cell Use the addition (+) operator to calculate the sum of cells B3, C3, and D3, in cell E3. nipsetudymaterais. accaglobal.comiappimanagementsnformation-mat-or-exame-from-september-2023-august-2024#readisection!1721-mathemat, sia12928128, 232 PM Section ACCA Study Hub Use the SUM function to calculate the sum of cell range A4 to A7 in cell Ba Use the multiplication (x) operator to multiply cell E3 by 4 in cell A1 Use the division (/) operator to calculate the quotient of cell A2 (dividend) and cell A3 (divisor) in cell B4 Calculate the product of the sum of cells A1 and A2, with A3, in A4 Calculate the quotient of cell E3, with the divisor being the difference between cell F1 (minuend) and F2 (subtrahend), in cell AB *Please use the notes feature in the toolbar to help formulate your answer. nitpsetudymaterais.accaglobal comlappimanagement-information-mat-or-exams-from-september-2023-august-2024#readlsection'721-mathemat... 4/412728128, 232 PM ‘Seeton ACCA Study Hub 3.1 Relative and Absolute Cell References Relative cell reference ~ Cell reference in spreadsheet formulae that change relative to the position of the copied cell to the original cell Absolute cell reference — Cell reference in spreadsheet formulae that do not change. When a formula in a cell is moved or copied to another cell, relative cell references will change according to the position of the destination cell relative to the original cell. This is the default treatment for cell references. This is useful if we would like a formula to apply to a list of data, where each row or column is a new data input for the formula. Absolute cell references will not change when the formula is copied. This is useful if a formula needs to reference a fixed cell that applies to all formula copies. To create an absolute cell reference, the $ symbol is added in front of the cell reference's letter (column name) or number (row name). This locks that part of the cell reference from moving. Formulae can be typed into the cell or the formula bar. Source Source Source Example | Destination Moved Moved Example cell Formula cell Formula ct =A14B1 c2 =A24B2 c1 =A14B1 D1 =B14C1 nitpsetudymaterais.accaglobal comlappimanagement-infrmation.mat-or-exame-from-september-2023-august-2024#readlsection731-relatve.a,.. 1/212928128, 232 PM Section ACCA Study Hub C1 =$A1+B1 c2 =$A2+B1 ci | =$a1+B1 Dt =SA1+C1 C1 | =A$14B1 c2 =A$14+B2 C1 | =ASt+B1 Dt =BS1+C1 C1 | =$A81+81 c2 =$AS1+B2 , C1 | =SAS1+B1 Dt =SAS1+C1 mu When copying or moving formulae, always examine the cell references and whether they are relative or ntps:ifstudymaterials accaglobal com/appimanagement-nformation-mat-fo-exams-from-september-2023-august 2026Hreadisecion/I7S1elave-s.. 2212728128, 239 PM ‘Seeton ACCA Study Hub 3.2 AVERAGE Function ‘The AVERAGE function calculates the average of the selected range of values. Step | Description Example 1 Cell range A1 to AS contains values. The objective is to calculate the average of cell range A1 to AS A 8 in cell B1 using the AVERAGE function: 1 | 1 2| 2 3 | 3 4| 4 5 | 5 6 | 2 Input an equal sign in cell B1, and the AVERAGE function, with z 5 an opening parenthesis. if r 3] 8 s| os 3 Select cell range A1 to AS by clicking and dragging to select the . " < ° cell range. af AVERAGE AI: Alternatively, the cell range could be typed in as A1:A5. a 3| s| 3 4 Type in closing parenthesis to close off the function. A 8 c if I[SAVERAGE(AI:A5) 2 2 3 3 4 4 3 5 nitpsetudymaterais.accaglobalcomlappimanagement-information-mat-or-exams-from-september-2023-august-2024#readlsection782-average-... 1/212728128, 239 PM Section ACCA Study Hub 5 | Press Tab or Enter to calculate the average. > OP we 2 we wiry lo ntps:ifstudymaterials accaglobal com/appimanagement-nformation-mat-fo-exams-from-september-2023-august 202sHreadisecion/I732-average-!.. 2212728128, 239 PM ‘Seeton ACCA Study Hub 3.3 ROUND Function The round function changes the value of a cell by rounding the number to a specified number of digits. The ROUND function changes the underlying value rather than just changing how a value is displayed (which is the case when formatting numbers). Step Description Example 1 The objective is to round the value of cell A1 using the ROUND function, to zero decimal places, in cell B1 Src y 123458 sais Formula cell Formula Result B2 -ROUND(A2,2) 1234.56 B3 =ROUND(A3,1) 1234.6 2 | Input an equal sign in cell B1, and the ROUND function, with an opening parenthesis. 3 | Select A1 and add a comma after the cell reference. 4 _| Type 0 to round to zero decimal places, then close parenthesis to close off the function, 5 _| Press Tab or Enter to round the figure. a i] vse ist 3) 123436 5 156 PS _| The digit placed after the comma in the ROUND function determines the place aE the number is round to: Ts 125 M36 120455 mmas6 12346 136 1200 itpsetudymaterais.accaglobal comlappimanagement-information-mat-for-exame-from-september-2023-august-2024#readisecton/1733-round.fun 1212028128, 239M Section ACCA Study Hub Ba =ROUND(A4,-1) 1230 BS =ROUND(AS,-2) 1200 tps etudymaterais.accaglobal comlappimanagement-infrmation.mat-or-exams-from-september-2023-august-2024#readlsecton/1733-round.tun 2212928128, 2:34 PM ‘Seeton ACCA Study Hub 3.4 IF Function ‘The IF function applies a logical test and retums different values depending on whether the logical test has been met. Step Description Example 1 The objective is to evaluate if the value in cell A1 is less than 10 and return the value 1 if the logical test is met and 0 if the logical test fails in cell B1 nitpsetudymaterais.accaglobal comiappimanagementnformation-mat-or-exame-from-september-2023-august-2024#readisection!1734-unction-3 Formula cell Formula Result B2 =IF(A2<10,1,0) 0 B3 =IF(A3<10,1,0) 1 B4 =IF(A4<10,1,0) 0 2 Input an equal sign in cell B1 and the IF function with an opening parenthesis. — 3 | Input the logical test with the cell reference A1, then add a comma. (A1<10, 4 | Type 1 after the first comma (returns a value of 1 if the logical test succeeds), then add a comma =IF(A1<10,1, 5 Type 0 after the second comma to return a value of 0 if the logical test fails, and then a closing parenthesis to close the formula. (A1<10,1,0) — 6 Press Tab or Enter to run the IF function z The value of 1 is retumed, as 9 is less than 10, _— PS _| Copying the formula to the other cells in the column yields the following results: 1212728128, 2:34 PM Section ACCA Study Hub BS =IF(AS<10,1,0) 1 Activity 2 The following spreadsheet includes the monthly sales figures for an organisation. If a salesperson achieves monthly sales above $10,000, they are paid a bonus of $1,000, A B c 1_|Salesperson Monthly sales $ Bonus $ 2 |Heng 9800 3 |Chew 10050 4 [Bennet 18000 5 [Tanya 7600 6 45450 T Using the IF function, determine the formula to determine whether each salesperson would receive a bonus based on the condition given above and the predicted returned value. If the person meets the conditions to receive the bonus, the value of 1000 should be returned to the formula cell. If the person does not meet the conditions to receive the bonus, the value of 0 should be returned to the formula cell. Salesperson Formula cell Formula Returned value Heng c2 Chew c3 Bennet ca Tanya cs *Please use the notes feature in the toolbar to help formulate your answer. nitpsetudymaterais.accaglobal comlappimanagement-infrmation-mat-or-exams-from-september-2023-august-2024#readlsection734-Munction-S 21212028128, 2:34 PM ‘Seeton |ACCA Study Hub CHAPTER 18: Visual Overview Capturing, Editing, and Manipulating Data * Capturing Data * Sort and Filter * Find and Replace Formatting Numbers, Text, and Cells * Formatting Protecting Cells and Linking Spreadsheets + Protecting Cells + Linking Spreadsheets and Workbooks hntps:istudymaterials accaglobal com/appimanagement-nformation-mat-fo-exams-from-seplember-2023-august202s#read/secionichapter-8.visu... 11‘225123, 2.96 PM Section |ACCA Study Hub 1.1 Capturing Data Data can be captured and input into a spreadsheet through the following methods: + User input (Mouse, keyboard, and other human interface devices) + Values and results from formulae in other cells. + References to cells in other worksheets within the workbook or other workbooks. + Queries to another software package (such as an accounting system) + Data import and query other sources, such as the internet or data files nitpsetudymaterais.accaglobal comlapaimanagementntormation.mat-or-exame-from-september-2023-august-2024#readisection 18 t-capturing-.. M412728128, 235 PM ‘Seeton ACCA Study Hub 1.2 Sort and Filter Functions ‘The Sort function quickly organises data into alphabetical or numerical order. The Filter function allows the user to choose which data to be presented, ‘These functions do not change the underlying data. They only affect the view of the data. The following data is used, which is currently sorted by product code: Product Code Number sold Sales price per unit$ Sales Value $ ‘A001 51 4 204 ‘A002 47 6 282 ‘A003 35 5 175 A004 22 8 176 ‘A005 18 5 90 B001 63 3 189 B002 74 7 518 B003 96 9 864 B004 87 7 370 1.2.1 Sorting Step | Action Example 1 | The objective is to sort the data by sales price per NA unit, then by sales value, If two products have the same price, the one with more sales value will be higher on the list. 2 | Click and drag the column headers to select the columns to be sorted Tolpis parent eve itpsftudymaterais.accaglobal comlappimanagement-information-mat-or-exame-from-september-2023-august-2024#readlsection!1812-sor-and-f 1812728128, 235 PM Section |ACCA Study Hub 3 | Onthe Home tab of the ribbon, select the Sort and | tS Filter button, and select Custom Sort. eiaiss 9 ecient D | Tasos - BEI oe a7 vot Sen Fra © Clear~ “Fier Seiect~ Contam Sort sorteg by mpc wool x v ETAT 4 | Inthe Custom Sort tool, select sales value to sort first, | -,, a in the order of largest to smallest. Spo a ETSI] ae oe 5 | Click the Add Level button for the next level of sorting, | =; then select Sales Value, in the order of largest to En |i Caine |= oa smallest. om Click OK to run the sort = The final data set should now be sorted by largest to the smallest sales price, then by largest to smallest sales value: Product Code B003 ‘A004 Bo02 B004 A002 A003 ‘A005 A001 B001 Number sold Sales price per unit $ Sales Value $ 96 22 74 57 47 35 18 51 63 9 eranarnre 864 176 518 370 282 175 90 204 189 nitpsetudymaterais.accaglobal comlappimanagement-infrmation-mat-or-exame-from-september-2023-august-2024#readlsection \812-sortand-f.. 2/512728128, 235 PM ‘Seeton ACCA Study Hub 1.2.2 Filtering Using the same information as above: Step | Action Example 1 | The objective is to view the data only on product codes | NA that start with A, with numbers sold above 40. 2 | Click and drag the column headers to select the . : . : columns to be filtered : 3 | On the Home tab of the ribbon, select the Sort and = 3 | Datosum ~ Filter button and select Filter. Ps AO rt Sor @ find & © Creer ters Select = atl §| soc toz “ ZL soezwoa 9 Tal Castom sor ae Fier (CteShtot) © Tete move 4 | Dropdown arrows will appear in the headers of each 5 5 7 . column in row 4 = hits:tstudymaterias. accaglbal.com/appimanagement-information-mat or-exams-from-september-2023-august 2024Hreadlsecion1812-sor-andi.. 3512728128, 235 PM Section ACCA Study Hub 5 Click the drop-down arrow for the product code column: Jumn A), and then select only the product codes ———— (col n the pi 1. (Product Co(~| Number sold | |ales pri that state with A, Press OK to filter. a) Semoz 21 son zwon sorgby Cola » i elect Ap zi (a A001 wwiagoz ww A003 falas =i cea Oem Cems G [eT] (arei 6 | The table should now only contain data relating to 7 ; 5 5 product codes starting with A. 1 rect anspor’ Sa filter symbol will appear in the drop-down arrow in Bias | 3 cell A1 Ss al a 7 We will filter the data again to show only products with a . © . numbers sold above 40. Hr = : — ee ee Click the drop-down arrow for the number sold column | © =» . a (column B), select Number Filters, then select Greater . __/ Than ‘Nome ites He ntpsstudymaterias accaglobal comanplnanagementinoraton nat or examsfom-septomber.2023-avgust202streadeeciont8*2-sotant.. ai12728128, 235 PM Section ACCA Study Hub 8 Input 40 in the filter tool and select OK to run the filter. The data view should now contain only products that start with A with sales above 40 units: Product Code Number sold Sales price per unit$ Sales Value $ A002 ar 8 A001 51 4 282 204 1.2.3 Removing Filters To remove all filters, navigate to the Home tab of the ribbon, select the Sort and Filter button, then select Clear Be O Sot Finda Bese WAL soma RL SetZi0A Custom Sert Ad & SZ Clear Gear Clear the iter and zor currentrenge of data tps fetudymaterais.accaglobal comlappimanagement-information.mat-or-exams-from-september-2023-august-2024#readlsection 1812-sortand-fi.. SIS12879, 298 PM Section |ACCA Study Hub 1.3 The Find and Replace function The ‘Find’ tool provides an efficient way to search for a value, character, word or piece of text ina spreadsheet. The shortcut is CTRL+F. The ‘Replace’ tool allows you to replace a value, character, word or piece of text with a different entry. The shortcut is CTRL+H Find Replace Find what gy Replace wth: Ee Options >> Replace al | Replace Fiaatl_| [ine Net dose Button | Description Find Next | Finds the next cell that contains the term. Find All | Finds all the cells that contain the term. Replace | Replaces the selected occurrence of the term with the replacement value. Replace All | Replaces the selected occurrence of the term with the replacement value. ips etudymaterais.accaglobal comlappimanagement-infrmation.mat-or-exame-from-septomber-2023-august-2024#readlsection/1813-thefind-a 1"12728128, 236 PM ‘Seeton ACCA Study Hub 2.1 Formatting Formatting is the presentation of the spreadsheet's content for more straightforward navigation and understanding. Changing formatting does not change the underlying content of the spreadsheet. Most of the formatting options are included on the Home tab of the ribbon: 3% Jamon | BY |e co coc waa || oe a Ea Branson «| MY | 9H oe ea) Sousa; | Met Be nt Detailed formatting options are found by right-clicking the cell and selecting Format Cells. Cait =| + A A ee % 9B BIE S-A-O-8H —— +X cu [2 Sepy {Paste Options Paste Special Smart Lookup Delete Cleat Contents Filter , Sort » New Comment New Note a a EJ Format Cells. Pic From Drop-down Lit Define Name. e Line . Section Example nips etudymaterais.accaglobalcomlappimanagement-infrmation-mat-or-exame-from-september-2023-august-2024#readlsecton!1821-formating-2 1812728128, 236 PM Section ACCA Study Hub Number Formatting of data type. a 7 x This affects the presentation of data and its use in | fn 7" “ee formulae. * Accounting presentation + Decimal places +» Number formats = oe Alignment | Alignment of cell content Pie * Cell fill ————— = Indent, spacing, and orientation = Pre. * Bullets and numbering i— a = Wrap text od Cell merge Font Formatting of fonts and the cell = as * Cell borders ee eee + Font colour, typeface, size, and highlights om nips fetudymaterais.accaglobal comlappimanagement-infrmation-mat-or-exame-from-september-2023-august-2024#readlsection821-frmatting-2 2/312728128, 236 PM Section ACCA Study Hub Border | Adjusts formatting of cell borders. a oe f= [eal ore Fill Adjust formatting of cell fll colours. ro = Protection | Toggles protection for cells. Useful for worksheets | yc, rx that have users of different access levels. noe wot ft (= oe hntpe:istudymaterials, accaglobal com/appimanagement-nformation-mat-fr-exams-from-september-2023-august- 202sHread/section/1821-formatting-2 3812028128, 237 PM ‘Seeton |ACCA Study Hub 3.1 Protecting Cells Protecting cells prevents changes to the content of the cell by unauthorised individuals. It is a two-step process: Step Action Example 4 Cells should be locked. By default, all cells in a new workbook are locked This can be changed by selecting Format Cells from the right- click menu, navigating to the Protection tab, and ensuring the locked checkbox is checked. To make a cell editable (unprotected), uncheck the Locked checkbox =i 2 | Onthe Review tab of the ribbon, choose from the following — options: BR eB Protect Protect Allow Est + Protect Sheet applies protection to the current worksheet Shest Workbook Ranger * Protect Workbook applies protection to the entire workbook. rote 3 _| Set password. This password would be required to make Se SS changes to locked cells. Fosse unpote eet The options given allow alll users to perform specified actions on | | ie were ——— Hiertsows [Diner pen % Gane PS _| Protection may be removed by navigating to the Review tab on the ribbon and selecting Unprotect Worksheet / Workbook. The Be ERE p protection password will be required. Unga Proc nitpsfetudymaterais.accagloal comfapaimanagementntormation.mat-or-exame-from-septomber-2023-august-2024#readisection1831-protecing.... 1/112028128, 237 PM ‘Seeton |ACCA Study Hub 18.3.2 Linking Worksheets and 3.2 Linking Worksheets and Workbooks Data from other worksheets and workbooks can be referenced tothe active worksheet, “The easiest way isto open both the source worksheet\workbook and destination worksheet simultaneously and select the source cals as @ cell reference in a formula Doing the above will also ensure the links between spreadsheets are automatically updated in case of ‘changes inthe workbook or workshi ‘This would ensure thatthe correc cll reference address is used Aeton Reforence Example Linke data in anater | The rare ofthe sure worksheet, towed by an worksheet inthe same | exclamation mark then th el ference awe wrortooek a Linke data in anater |The ram ofthe source wortbook sn square workook open) brackets, olowed by an exclamation mark then he call reference, he call reference from other workbooks will be absolute by defaut Link o data in another | The fle adcress, the workbook name in square workbook (closed) brackets, the worksheet name with an exclamation rmatk, and cell reference, itpsetudymaterais.accaglobal comlappimanagementsnormation-mat-or-exame-from-september-2023-august-2024#read/section/1832linking.Wo, 1"12128123, 2:38 PM ‘Seeton |ACCA Study Hub (CHAPTER 19; Vieual Overviow CHAPTER 1 isual Overview Error Messages ‘+ Types of Errors Correcting Errors Creating Charts Column Graph Line Graph Pie Chart Bar Graph Area Chart Scatter Graph Displaying and Printing Spreadsheet Content + Displaying Spreadsheet Data ‘+ Printing Spreadsheet Data hntps:istudymaterials accaglobal com/appimanagement-nformation-mat-for-exams-from-seplember-2025-august202s#readieecionichapter-1@visu... 1112728128, 238 PM ‘Seeton ACCA Study Hub 1.1 Error Messages ‘Spreadsheets display several error messages depending on the issue, such as if a formula has been entered incorrectly. Understanding an error message will help you identify the likely cause, providing a useful starting point to investigate the problem. Error Description Example Message #DIVvi0 Attempted division by zero (or a blank cell. In this example, the formula tries dividing 10 by the blank cell A2. #VALUE! Cell reference in the formula contains text. In this example, a cell reference in the 1 formula contains text. = #NULL! Cell references or range not defined correctly. In this example, the cell range has a 1 missing colon (:). 2 #REF! Invalid cell reference (missing column or row) In this example, the formula in A1 was =A2+B2+C2. 2 After column B was deleted, the formula shows a #REF! error where the column B cell reference should be. Column C moved up into column B sate The cell is too narrow to display the entire contents. In this example, the cell is too narrow. Expanding the cell removes the error signs. nipsetudymaterais.accaglobal comappimanagement-infrmation.mat-or-exame-from-september-2023-august-2024#readlsection/1911-eror-nes,12728128, 2:38 PM ‘Seeton ACCA Study Hub 0 (circular reference) Circular reference means the cell attempts to calculate with itself as a source. An error message will result. oe hntps:ifstudymaterials accaglobal com/appimanagement-nformation-mat-fo-exams-from-september-2023-august202sHreadisecion/1@"1-ertor-mes, 22‘29, 299 PM Section [ACCA Study Hub 1.2 Correcting Errors 1.2.1 Undo Any action in a spreadsheet can be immediately reversed with the Undo command. This is available in: * the Quick Access Toolbar * the shorteut CTRL+Z 1.2.2 Formula Auditing Spreadsheets have functions to support error correction in formulas through the Formula Auditing tools in the Formula tab of the ribbon: EL tiace Precedents Vi Show Formulas fed "gTraceDepencents (@, ErrorChecking ~ ‘sTaceDependents ErorChecting + VOT PiRemove Arows + GB) Evaluate Formula Window Formula Auetting Item Description Example Trace Precedents are cells that are referred to in a Precedents —_| formula. In this example, cells A2 and B2 are precedents | 2 al 3 of cell A1 3/ The Trace Precedents function will show arrows A B from the precedent cells to the dependent cell 1 3 Ps Trace Dependents are cells that refer to a selected cell, Dependents . In this example, cell A1 is a dependent of cells AZ and B2 The Trace Dependents function will show arrows from the dependent cells to the precedent cells. tps etudymaterais.accaglobal comlappimanagement-inormation-mat-or-exame-from-september-2023-august-2024#readlsection!1912-correctng12728128, 239 PM Seeton |ACCA Study Hub Error Checking Provides some support in solving error messages. In this example, a #NULL! error will appear, as. the C2 cell reference is not defined in the calculation. Select Error Checking to find out more about the error. Evaluate Formula Allows each calculation step in a cell to be ‘examined to determine where the error is. In this example, the evaluation finds the error to be between B2 and C2 (NULL error) i] we ntps:ifstudymaterials accaglobal com/appimanagement-nformation-mat-fo-exams-from-september-2023-august 2028Hreadisecion/1@%2-corecting... 222‘225103, 240 PM Section |ACCA Study HuD 2.1 Charts and Graphs Charts and graphs (MA1 will use the terms interchangeably) are visual representations of data to make understanding easier. Most spreadsheet packages have automatic tools to help create charts from data sets. Below are some of the common types of charts: 2.1.1 Column Graph Vertical columns that plot one or more series of data. Column graphs are suited for comparing one or more data series. Sales by region 2011 - 2014 2,500 2,000 4500 4,000 S00 zou nw 21s 20s Noth mScuth meat Wet 2.1.2 Line Graph Lines that plot one or more series of data. Line graphs are suited to displaying trends over time, ntps:ifstudymaterials accaglobal com/appimanagement-nformation-mat-fo-exams-from-september-2023-august 202sHreadisecion/1@2t-charts-an..12728128, 240 PM ‘Seeton ACCA Study Hub Sales by region 2011 - 2014 3,000 2,500 2,000 44500 3,000 fa 500 zou 2012 21s oa —eHorh eeSouth —e-fas eo Wes. 2.1.3 Pie Chart circle is divided to show the relative proportions of a whole. Pie charts are suited to displaying the relative proportions/importance of parts. 2014 Sales by region =North «Soh fax s Wes 2.1.4 Bar Graph Horizontal bars that plot one or more series of data. Suited for displaying and comparing many series of data ntps:ifstudymaterials accaglobal com/appimanagement-nformation-mat-fo-exams-from-september-2023-august 202sHreadisecion/1@2t-charts-an.. 2812125123, 240 PM Section |ACCA Study Hub Sales by region 2011 - 2014 2014 2013 2012 rout HM 300 100 3,500 2,000 2,500 Wes mess mSouth mNorts 2.1.5 Area Chart Like a line chart, with the area below the lines filled in. Area charts are suited to show trends over time, of relative proportions. Sales by region 2011 - 2014 8,000 zou 20 2013 2018 North mSouth méat a Wes 2.1.6 Scatter Graph Data series plotted using dots. Scatter graphs are suited for showing cause-effect relationships. ntps:ifstudymaterials accaglobal com/appimanagement-nformation-mat-fo-exams-from-september-2023-august202sHreadisecion/1@2t-charts-an.. 312728128, 240 PM ‘Seeton ACCA Study Hub 2500 ‘ * 2,000 * ¢ * 4 1,500 . 2,000 « ‘ 500 9 1 2 3 a 5 2011 2122013 2014 Activity 4 From the charts shown in Section 2, describe some observations than can be made from each graph. Chart/Graph Observation Column Line Pie Bar Area *Please use the notes feature in the toolbar to help formulate your answer. tpstudymaterais.accaglobal comlappimanagementnformation-mat-or-exame-from-september-2023-august-2024#read/section/1921-chars-an, aa12728128, 240 PM ‘Seeton ACCA Study Hub 3.1 Displaying Spreadsheet Data The view of the cells in the spreadsheet can be adjusted for easier viewing and manipulation of data. The following tools are found in the View tab of the ribbon unless otherwise specified. Al aie ome | Q BR |S oe eee |B |e Be a | ee ies, | mH Zale | Me ae ont, 3.1.1 Zoom It increases or decreases the number of cells shown on the screen. Q [ay Bal Zoom 100% Zoom to Selection Zoom The zoom level may also be adjusted by: * Slider in the status bar at the bottom right of the worksheet. + 100 + Holding CTRL and rotating the mouse wheel (if available); + Using two fingers gestures to squeeze or enlarge on the touchpad (if available) 3.1.2 Freeze Panes Prevents selected cells from moving from view when navigating in the spreadsheet, Suitable for working with large data sets and if there is a need to keep track of the headers of cells FBspit Oa Viewsde by side = = ite | a Freeze Avi Switch Panes fi Windows ep Freeze Panes GEE) cepronr ond cours viblewhlethe ret of Sec aorahenl souks (eat on coment saan Freeze Top Row BE icepthe top ow vile wileseroling through the rest of the worksheet. show Freeze First Column HEA] keep the fist column visibie while seoling through the rest of the worksheet nitpsetudymaterais.accaglobal comlappimanagement-infrmation-mat-or-exams-from-september-2023-august-2024#readlsection 1981-dsplaying... 1/312728128, 240 PM ‘Seeton ACCA Study Hub 3.1.3 Split Splits the worksheet into separate views, simultaneously allowing viewing and editing of more than one area of the worksheet. Split 3.1.4 Go-To Function Tool to navigate to known areas of the spreadsheet, especially if they have meaningful names. The shortout is FS, Reference: ‘Special on Caneel 3.1.5 Comments Comments allow users to indicate thoughts, instructions, or other comments on cells without adjusting the cell's content. Useful when working in workbooks with multiple contributors. Acell with a comment will have its top right corner in red. ACCA BX [Batecowenaton ———S—*d Comments may be found in the Review tab of the ribbon: nips fetudymaterais.accaglobal comlappimanagement-infrmation-mat-or-exame-from-september-2023-august-2024#readlsection981-dsplaying... 2/312728128, 240 PM ‘Seeton ACCA Study Hub Hee wo New ie Pre N Show Comment ment Cornment Comments Comments Another way to add a comment to a cell is to open the right-click menu and select Add Comment. =: XX cut [a cory [i Paste Options: f Paste Special 2. smart Lookup Insert Delete. leer Contents [is Filter » Sort » New Comment ‘New Note a) Format Cells, Pick From Drop-down List. Define Name. Link » a ntps:ifstudymaterials accaglobal com/appimanagement-nformation-mat-fo-exams-from-september-2023-august 202sHreadisecion/1@31-displaying.... 33‘25103, 241 PM Section |ACCA Study HuD 3.2 Printing Spreadsheet Data How the worksheet looks for printing can be adjusted in the Page Layout tab of the ribbon. Attributes like page margins, orientation, size, and print area can be modified. ® OAS BS Fe Margins Orientation Sie Print Breaks Background Print : si + fear Tiles Page Setup 5 More print options are available in the Print menu section of the File tab. Aas emg Print ae) Printer = ro ge Moose anti POF zi z Ready Printer Properties Settings oo Print Active Sheets Only print the active sheets on = Are a vel cle ce | af = — Normal Margine Left 1.78.em Right 1.78, No Sealing Print sheets at their actual size The print menu contains a preview section showing what the final print will look like. The area to be printed can be selected under the Settings menu. ntps:ifstudymaterials accaglobal com/appimanagement-nformation-mat-fo-exams-from-september-2023-august 202sHreadlsecion/1832-printng-s.. 112028128, 241 PM ‘Seeton ACCA Study Hub 3.2.1 Processes to Prepare for Printing Action Tool Remove/correct any error messages Formula Editing BytcePrecatens [Fstowtomabs "SyTace Dependents @y Entor Checking > iyTaceDependents Ay trorchecking + SP FiRemave Arons + Evaluate Formula Window Formula Aueitng ‘Adjust the layout for printing Page Setup ih 0 Bes Bo BB Matgins Orientation Size Print Backgiound Print . . teas Tiles Page Setup Adjust formatting of fonts and colours for easier understanding Font, Border, Fill, Alignment, Number ‘Some tools on the Home tab Calin vn aa 2B virap Tort Merge &i Center > Aignment e cena B-%9 as hae Selection of cells to print. tpstudymaterais.accaglobal comlappimanagementsnformation-mat-or-exame-from-september-2023-august-2024#readisection!1932-prining-s Select cells to print, then adjust in Print Menu in the File tab. 218‘2028128, 241 PM Section [ACCA Study Hub Settings Print Active Sheets (Only pine the active sheets Print Entire Workbook Print the entice workbook clas Ignore Print Area Adjust data to fit the page Add page breaks from Page Setup. [eB] @ EB ‘Breaks Background Print 2 Insert Page Brezk Remove Page Break Reset All Page Breaks Fit all data to the page’s area, width, or height from the Print menu of the Fille tab. No Seating Deine sheets at ther actual sine Fit Sheet on One Page Shrink the printout o tat tite an ene page ‘FAA, FitallColumns on One Paye “Shrink the printout o tat tie ‘one page wide =x, _ Fit Allows on One Page Shrink the printout 2 tt tie onepage high Custom Scaling Options -ntps:ifstudymatrials accaglobal com/appimanagement-nformation-mat-for-exams-rom-september-2025-august202sHreadisecion/1832.printng-s 3812028128, 241 PM ‘Seeton |ACCA Study Hub CHAPTER 20: Visual Overview Spreadsheet Design « Spreadsheet Design Advantages and Limitations of Spreadsheets e Uses of Spreadsheets * Advantages and Limitations hntps:ifstudymaterials accaglobal com/appimanagement-nformation-mat-for-exams-from-seplember-2025-august202s#readieecionichapter-20-visu... 11‘2128129, 242 PM ‘Seeton ACCA Study Hub 1.1 Spreadsheet Design ‘well-designed spreadsheet will take slightly longer to create but will ultimately save time. Making changes to a poorly-designed spreadsheet is time-consuming and could lead to errors. Organisation Data tables Variables Consistency Formatting Attribute | Description Example Organisation | Use separate worksheets for a more straightforward analysis and understanding of each distinct operation | | #81 | Saesst2 | eatataions | and data set Variables | Ifa variable is referenced for many cells, organise them separately from the calculations for each update. fvcrenee or 2 xchange Rate (G8P:USD) 131 Ensure standard variables have clear descriptions. Essie irastite ian 4 [oan 2 intrest ate 377% i Formatting | Formatting should be consistent and understandable — Avoid too many colours or highlights, as this would dilute their purpose. ‘An excellent tool to use is conditional formatting, which automatically formats content according to rules set by the user. nips etudymaterais.accaglobal comlappimanagement-infrmation-mat-or-exame-from-september-2023-august-2024#readlsection20t-spreadshe.... 1/312728128, 242 PM Section ACCA Study Hub Consistency | If specific formatting or style means something in a ee . worksheet, ensure that the understanding of the 1 |store code Region Stove type Sales $000 formatting is consistent across similar data sets. aoe i Gyrsr canal a an Slowe cent 8 20 z|s° orn 8 6 ejnosnenh 7 Data tables | Data tables should follow best practices for data soe > analysis: 1 [Store code Reaion storetype Sales $000 + Avoid merged cells STW wet 8 2 + Ensure each cell contains one datum only 3 ar ee a + Ensure each row or column contains one attribute | ¢ cio ax 8 om only. 7a noth 8 9 670s noth 8 67 + Have clear headers ’ Activity 1 Determine whether the given descriptions of spreadsheets are good or bad spreadsheet design practices. Spreadsheet Descri Spreadsheet Design Practice (Good/Bad) A spreadsheet calculates sales tax on sales values entered in cells B5, C5 and DS. The following formulae are entered: In B6:=B5*.2 In C6:=C5*.2 In D6:=D5*.2 You are asked to produce a relatively complex spreadsheet to analyse the profitability of a range of products. You immediately open your spreadsheet application and start typing You are asked to produce a relatively complex spreadsheet to analyse the profitability of a range of products. You start by drawing a rough outline of your spreadsheet structure. Your spreadsheet has identical, separate areas within a single worksheet for product 1 and product 2 and a third area of the worksheet that totals figures for nips etudymaterais.accaglobalcomlappimanagement-information-mat-or-exame-from-september-2023-august-2024#readlsection/20*1-spreadshe. 21812725103, 242 PM Section [ACCA Study Hub the two products. Your workbook has identical, separate worksheets for products 1 and 2, and a third worksheet totals figures for the two products. *Please use the notes feature in the toolbar to help formulate your answer. nips etudymaterais.accaglobal comlappimanagement-infrmation-mat-or-exams-from-september-2023-august-2024#readlsection20t-spreadshe.... 31312028128, 242 PM ‘Seeton |ACCA Study Hub 2.1 Uses of Spreadsheets in Management Accounting Spreadsheets are a flexible tool applied to various management accounting tasks. Aspecialist accountancy software package is used in many organisations to process transactions and produce standard reports. When greater flexibility is required, spreadsheets are often used. Budgeting and forecasting Variance analysis Decision- making Analysis of cost and revenues Reconciliations Data mining and analysis nitpstudymaterais.accaglal comfappimanagementnformation-mat or-exame-from-september-2023-august-2024#readisecton/2021-uses.ots 1"‘125109, 248 PM Section |ACCA Study Hub 2.2 Advantages and Limitations spreadsheets are a handy tool for accountants, and they can be adapted to suit a variety of tasks. However, they lack the formal structure and controls of other systems — for example, they are easily amended without a visible audit trail. For this reason, they should be used with care. Database software is more suitable for data management, queries, protection, and storage. Determine whether the given attributes of spreadsheets are an advantage or limitation of spreadsheets. Attribute AdvantagelLi Spreadsheet packages are relatively easy to use and behave similarly to other general-purpose software, Spreadsheets are often used for tasks more suited to specialised software, such as an accounting system or a database for data storage Spreadsheets offer efficient calculation and recalculation, including different scenarios (‘what-if analysis). Research has shown that many spreadsheets contain errors — for example, formulae that do not include the correct cell references. Itis challenging to find spreadsheet errors, especially if the spreadsheet is large and complex or has hidden formulae. Spreadsheets may import data from other systems and be directly linked to them. Spreadsheet output can be formatted and presented professionally, including charts. “Please use the notes feature in the toolbar to help formulate your answer. ips fetudymaterais.accaglobal comlappimanagementnformation-mat-or-exame-from-september-2023-august-2024#read/section/2022-advantag 1"