Qtr1

Qtr2
Qtr3
Qtr4
Total
220,000 223,080 226,160 229,240 898,480
Vans
171,560 171,600 171,640 171,680 686,480
Lorries
99,200 101,000 102,800 104,600 407,600
Total
490,760 495,680 500,600 505,520
Cars

Travel Expenses

DATE
3/31/2004
3/21/2004
2/9/2004
3/22/2004
3/1/2004
2/12/2004
3/17/2004
3/18/2004
2/15/2004
3/22/2004
3/28/2004
TOTAL

NAME
HOTEL FARES OTHER SUB-TOTAL VAT
Walsh
88
120
35
243 29.16
Spencer
98
30
21.5
149.5
17.94
Smith
100
55
9.5
164.5
19.74
Pearce
67
14.5
0
81.5
9.78
Patel
300
14.5
22.75
337.25
40.47
Jones
89
23.5
30
142.5
17.1
Hobbs
70 37.75
41
148.75
17.85
Hammond
80
30
25
135
16.2
Evans
242
12
8.75
262.75
31.53
Chan
78
23
2.75
103.75
12.45
Bailey
500
31 45.75
576.75
69.21
1712 391.25

242

TOTAL
272.16
167.44
184.24
91.28
377.72
159.6
166.6
151.2
294.28
116.2
645.96

2345.25 281.43 2626.7

rooms

Income from function rooms

Brunel Room
Colston Suite
Fry Room
Canynge Bar
TOTAL
EXPENSES
PROFIT

Jan
Feb
Mar
Apr
May
Jun
Jul
1000
1100
1100
1200
1200
1300
1300
1500
1500
1500
1600
1600
1600
1600
500
500
600
650
650
700
700
900
900
1000
1000
1000
1000
1000
3900

4000

4200

4450

4450

4600

4600

500

500

500

500

500

550

550

3400

3500

3700

3950

3950

4050

4050

Page 3

rooms

Aug
Sep
Total
1300
1400
10900
1600
1300
13800
700
750
5750
1000
900
8700
4600

4350

39150

550

550

4700

4050

3800

34450

Page 4

vehicle

Veh ID
550
551
552
553
554
555
556
558
401
402
422

Reg No
X345 JKL
X346 JKL
X347 JKL
X348 JKL
X349 JKL
X350 JKL
X351 JKL
X353 JKL
X657 CFT
X345 FGL
X346 FGL

242597633.xls.ms_office

Vehicle Expenses Summary

Monthly costs
Fixed
Cost per
cost
VariableC
Mileage
mile
(Lease)
ost
1056 0.30 323.00 316.80
998 0.30 323.00 299.40
1125 0.30 323.00 337.50
1345 0.30 323.00 403.50
1267 0.30 323.00 380.10
1458 0.30 323.00 437.40
956 0.30 323.00 286.80
0 0.30 323.00
0.00
702 0.35 388.00 245.70
1206 0.35 388.00 422.10
1126 0.35 388.00 394.10

Total
639.80
622.40
660.50
726.50
703.10
760.40
609.80
323.00
633.70
810.10
782.10

TOTAL

7,271.40

VAT

872.57

GRAND TOTAL

8,143.97

Name
Annual Salary Monthly Salary Pension Taxable Pay Income Tax National Insurance Take Home Pay
Allen
120,000
10,000
500
9,500
2,090
855
21,090
Bacall
160,000
13,333
667
12,667
2,787
1,140
28,120
Bergman
180,000
15,000
750
14,250
3,135
1,283
31,635
Bogart
180,000
15,000
750
14,250
3,135
1,283
31,635
Brando
165,000
13,750
688
13,063
2,874
1,176
28,999
Close
147,500
12,292
615
11,677
2,569
1,051
25,923
Costner
160,000
13,333
667
12,667
2,787
1,140
28,120
De Niro
200,000
16,667
833
15,833
3,483
1,425
35,150
Farrow
270,000
22,500 1,125
21,375
4,703
1,924
47,453
Gable
155,000
12,917
646
12,271
2,700
1,104
27,241
Garbo
130,000
10,833
542
10,292
2,264
926
22,848
Grant
115,000
9,583
479
9,104
2,003
819
20,211
Hepburn
195,000
16,250
813
15,438
3,396
1,389
34,271
Negri
195,000
16,250
813
15,438
3,396
1,389
34,271
Pacino
340,000
28,333 1,417
26,917
5,922
2,423
59,755
Rickman
170,000
14,167
708
13,458
2,961
1,211
29,878
TOTALS
2,882,500
240,208 12,010
228,198
50,204
20,538
506,599

242597633.xls.ms_office

1460
1466
136
855
912
2350
1190
1200
1790
Total
Highest
Lowest
Average
Count

500

280

Combined results for red

and blue Data
Total
Highest
Lowest
Average
Count

Count the red words above

Page 7

750

Current tax rates

VAT
Income tax

17.5%
22%

National insurance

Use this data in conjuction with the Tax and VAT sheets

9%

Today's transactions:
Sterling
Euros
1.00
10.00
100.00
1,000.00

1=

1.40

If using Absolute references:

Convert sterling to Euros by referring to C9.

Retail Staff Salaries

Name
Pat
Sam
Alex
Chris

Monthly pay IncomeTax National Insurance

2,000
1,500
1,000
900

Income tax rate

National Insurance rate

Using Absolute references:

Calculate Income Tax by referring to cells H2.
If using Named cell ranges:
Create names in the current rates sheet and use the names to calculate National
Insurance.

22%
9%

Item
DVD
CD
Video
Tape

Pre-tax price VAT to be added

20.00
10.00
15.00
5.00
If using Named cell ranges:
Make a named range called price for cells B2:B5 (all the cells together constitute the range).
In the current rates sheet name cell B2 as vatrate.
In C2 enter the formula =price*vatrate.
Copy this to C3:C5.

US$ exchange rate=

Euro exchange rate=

Qtr1
Qtr2
Qtr3
Qtr4

US$
200000
400000
600000
800000

Euro
160000
320000
480000
640000

2
1.6

Total
100000
200000
300000
400000

Create a formula in cell E7 which, when copied down, will work in cells E8: E10. Use either an absolute re
The formula should give the total value in sterling of all transactions for the quarter, whatever their origina

E10. Use either an absolute reference or a named range.

quarter, whatever their original currency.

Mixed Cell References

For the following exercise you must use references in which only one part of the cell address is absolute
You should enter only two formulae, in cells D11 and D12, then copy those into the other cells of the sam
The calculations are as follows:
Quarterly revenue for 2005-2007 will be 20% higher (120%) than 2004 expenses (in cell D11). Th
year, but stay static at 20% above the 2004 figure.
Quarterly expenses for 2005-2007 will be 10% higher (110%) than 2004 expenses (in cell D12). T
year, but stay static at 10% above the 2004 figure.
For help, type "mixed references" in Excel's Help.

Q1 Revenue
Q1 Expenses

2004 2005 2006 2007

30000
24000

Q2 Revenue
Q2 Expenses

72000
61400

Q3 Revenue
Q3 Expenses

83200
77800

Q4 Revenue
Q4 Expenses

76300
65900

he cell address is absolute.

the other cells of the same colour.
expenses (in cell D11). They don't go up by 20% each

4 expenses (in cell D12). They don't go up by 10% each