Excel As Audit Tool

SEMINAR ON EXCEL AS AUDIT TOOL
Organised by I.T. Committee, ICAI
Hosted by Baroda Branch of WIRC of ICAI
INDEX
WORKING BETTER WITH EXCEL
1.1
1.2
1.3
1.3.1
1.3.2
1.3.3
1.4
1.4.1
1.4.2
1.4.3
1.5
1.5.1
1.5.2
1.5.3
1.5.4
1.5.5
1.6
1.6.1
1.6.2
1.6.3
1.7
1.7.1
1.7.2
1.7.3
1.7.4
1.8
1.8.1
1.8.2
1.8.3
1.8.4
1.9
1.9.1
1.9.2
BASICS
RIGHT CLICK MENUS
NAVIGATION / KEY ACTIONS
NEW IN XP
TASK PANE
SMART TAGS
FUNCTION ARGUMENTS
CUSTOMIZING THE TOOLBAR
DISPLAYING NEW TOOLBARS
ADDING NEW BUTTONS TO TOOL BARS
ADDING NEW TOOL BARS
FILE HANDLING
FILE OPEN
OPENING TEXT FILES
FILE SEARCH
WORKSPACE
FILES BASED ON TEMPLATES
CELL REFERENCING
RELATIVE REFERENCE
ABSOLUTE REFERENCE
USING NAMES
RANGE NAMES
WHAT ARE RANGE NAMES
HOW TO DEFINE RANGE NAMES
WHY USE RANGE NAMES
TYPE OF RANGE NAMES
FORMATTING
NUMBER
ALIGNMENT
CUSTOM FORMATTING
CONDITIONAL FORMATTING
CUT, COPY AND PASTE
FAST COPY
LINKS TO OTHER OFFICE MODULE
4
4
4
4
4
5
5
5
5
5
5
6
6
6
7
7
7
7
7
8
8
8
8
8
9
10
11
11
11
11
13
13
13
FUNCTIONS
14
2.1
2.2
2.3
2.4
SUM
ROUND FUNCTIONS
AVERAGE
DATE FUNCTIONS
14
14
15
16
Page 1/49

2.4.1
2.4.2
2.4.3
2.5
2.6
2.7
2.8
2.9
2.9.1
2.9.2
2.9.3
2.10
2.11
2.12
2.13
2.14
NOW
TODAY
EOMONTH (CURRENT_DATE, MONTHS)
CHARACTER FUNCTIONS
LOGICAL FUNCTIONS
IF
COUNT
LOOKUP
VLOOKUP
HLOOKUP
MATCH AND INDEX
SUMIF
SUBTOTAL
CHOOSE
OFFSET
ARRAY FORMULAS
16
16
16
18
19
20
21
21
21
23
23
25
28
29
30
31
LIST MANAGEMENT
33
3.1 SORT
3.2 FILTERS
3.3 OPTIONS AVAILABLE
3.3.1 DISPLAY TOP 10
3.3.2 CUSTOM
3.4 ADVANCED FILTERS
3.4.1 LIST RANGE
3.4.2 CRITERIA RANGE
3.5 FORM
3.6 PIVOT TABLE
3.6.1 SETTING UP A PIVOT TABLE
3.6.2 MANAGING A PIVOT TABLE
3.6.3 FORMATTING
3.6.4 GROUPING
3.6.5 HIDE FIELDS
3.6.6 CALCULATED FIELD AND ITEMS
3.6.7 TYPE OF SUMMARY VALUES
3.6.8 OPTIONS
3.6.9 PRESERVE FORMATTING
3.6.10 SAVE DATA WITH LAYOUT
3.7 FORM
3.8 EXTERNAL DATA
3.8.1 IMPORT DATA
3.8.2 REFRESH
3.8.3 OPTIONS
3.9 SUBTOTAL
3.9.1 INDEX COLUMN
3.9.2 FUNCTION TO BE USED
3.10 DATA VALIDATION
33
34
34
34
35
35
35
36
36
37
37
37
39
39
39
39
41
41
41
41
42
42
42
43
43
43
43
43
44
Page 2/49

TOOLS & UTILITIES
45
4.1
4.2
4.2.1
4.2.2
4.2.3
4.3
4.3.1
4.4
4.5
4.6
4.6.1
4.6.2
4.6.3
4.6.4
4.7
GOAL SEEK
SCENARIO
ADD
VIEW
SUMMARY REPORT
SOLVER
OPTIONS
FORM CONTROL
CUSTOM VIEW
PROTECTION
CELL PROTECTION
PROTECT SHEET
PROTECT WORKBOOK
ALLOW USERS TO EDIT A RANGE
SHARING
45
45
45
45
45
45
46
47
48
48
48
48
48
48
48
Page 3/49

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C
C

3,
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Simple naming of variables

Sl No
1
2
3
4
5
6
Name
Ramesh
Suresh
Mahesh
Saravanan
Lalitha
Jose Thomas
Salary
3500
3000
5000
2500
3000
7000
24000
Range "Total Salary"
Range "Salary"
Formula; =Sum(Salary)
Annual Salary
Bonus Rate
Bonus Amount
A
22
23
24
25
26
27
288000
20%
57600
Formula; =TotalSalary
* Year
=AnnualSalary*Bonus
Rate
Range Names in use in multiplication

Year 1
500
50
25000
Production (in units)

Rate
Total value
Year 2
600
Year 3
700
Year 4
800
30000
35000
40000
Range "Production"
Range "SaleRate"
Formula; =Production*SaleRate
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Page 10/49

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Page 11/49

3,
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Using wrap text

Particulars
of assets
Op WDV Additions Sales

for the
year
Cl WDV Depreciation
upto PY
Depreciation Net value Net Value

CY
PY
for CY
Headers written in multiple cells

Particulars of
assets
Op WDV Additions Sales

for the
year
Headers written in single cell
Custom format
Text formatting
Scaling numbers
Vaidation
Value
Value after
entered
formatting
1500
USD 1500
125123456
125,123
123
123.00
-123 Positive only!
0
0.00
123.00
123
Multiple formatting
Telephone numbers
Depreciation upto CY Net value Net Value

CY
PY
Cl WDV Depreciation
upto PY
-123
(123.00)
-0-
Text
Text
448254060 (44)-825 4060

431704547 (431)-704547
Page 12/49
Format text
"USD" 0
#,##0,
0.00;"Positive only!"
[Blue]0.00;[Red](0.00);[Blue]-0;[Yellow]General
[Green]0.00;[Red](0.00);[Blue]-0;[Yellow]General
[Green]0.00;[Red](0.00);[Black]-0;[Yellow]General
[Green]0.00;[Red](0.00);[Blue]-0;[Magenta]General
(###)-### ####
(###)-######

3,
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Summarised Income and expenditure

Income
35300
36100
Expenditure
25625
28200
Operating profit
9675
7900
Ratio
27.41%
21.88%
29800
24300
5500
18.46%
Ratio > 25%
33800
24000
9800
28.99%
39500
32000
7500
18.99%
Ratio > 20% & <25%
Ratio < 20%
. !
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Page 13/49

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5.
5C
A
3
4
5
6
7
8
9
10
11
12
13
14
B
Using Round function
Round function in use

C
D
=D7
Details of Other Expenses

Printing and stationery
Postage and telephone
Total
4400.4
9200.4
4400
9200
4400
9200
13600.8
13601
13600
=SUM(E7:E8)
Page 14/49
=SUM(F7:F8)
=ROUND(D7,0)

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B
Date
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
01-Jan-99
02-Jan-99
03-Jan-99
04-Jan-99
05-Jan-99
06-Jan-99
07-Jan-99
08-Jan-99
09-Jan-99
10-Jan-99
11-Jan-99
12-Jan-99
13-Jan-99
14-Jan-99
15-Jan-99
16-Jan-99
17-Jan-99
18-Jan-99
19-Jan-99
20-Jan-99
21-Jan-99
22-Jan-99
23-Jan-99
24-Jan-99
25-Jan-99
26-Jan-99
27-Jan-99
28-Jan-99
29-Jan-99
30-Jan-99
31-Jan-99
.)*S?
Example of average function

C
D
E
F
G
H
Units
generated
500
Average of units generated for each month
973
934
Jan
533
354
Feb
509
554
March
468
693
100
250
=ROUND(AVERAGE(C4:C34),0)
527
565
335
956
381
952
366
365
627
383
27
400
761
556
487
918
721
947
784
339
239
443
75
Page 15/49

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Example of Date functions

Simple date entry
20-Jan-03 01-Jan-03
21-Jan-03
22-Jan-03
23-Jan-03
1/20/2003
=DATE(2003,1,1)
=DATE(2003,1,1)
Page 16/49

A
10
11
12
13
14
15
16
17
18
19
20
21
22
23
B
C
Related Date functions
H
=DAY(B15)
20-Jan-03
21-Jan-03
22-Jan-03
23-Jan-03
24-Jan-03
25-Jan-03
26-Jan-03
Due date
Current date
Day of date
20
Month of date
Year of date
2003
=MONTH(B17)
=YEAR(B19)
31-Jan-03
15-Jan-03
No of days remaining
16
Page 17/49
=F23-F24

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5
6
7
8
9
10
11
12
13
14
15
16
B
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a
Example of Character Functions

D
E
sample
text
are
$.
5 boxes
G
H
This is a sample text
This is a sample text
There are 5 boxes
Length of the first string
21
Left 5 characters
This
Right 5 characters
text
5 Character starting from 6th position
is a
=LEN(G4)
=MID(G4,6,5)
=CONCATENATE(B4," ",C4," ",D4," ",E4)

=B4&" "&C4&" "&D4&" "&E4
=RIGHT(G4,5)
=LEFT(G4,5)
Page 18/49

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4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
-AE
;
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Example of AND / OR Function

B
C
D
E
Sale of products across regions
Product A
Product B
Spares
Maintenance
East
825
250
25
300
1400
Zones
West
North
750
500
300
125
30
30
300
200
1380
855
Formula entered
South
1200
400
40
400
2040
Total
3275
1075
125
1200
5675
Result
=AND(C13>=1500,G13>=5500)
FALSE
=AND(C13>=1400,G13>=5500)
TRUE
=OR(C13>=1500,G13>=5800)
FALSE
=OR(C13>=1400,G13>=5500)
TRUE
Page 19/49

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2
3
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Example of If function
C
D
A
3
4
5
6
7
8
9
10
11
12
13
14
15
16
B
Simple if condition statement
A
20
21
22
23
24
25
26
27
28
29
30
31
32
33
B
Multiple if condition statement
??
South
1200
400
40
400
2040
Total
3275
1075
125
1200
5675
Sales across regions
Product A
Product B
Spares
Maintenance
East
825
250
25
300
1400
Budget
1500
Status
Deficit
C
Zones
West
North
750
500
300
125
30
30
300
200
1380
855
1200
900
2000
=IF(C12>=C14,"OK","Deficit")
OK
Deficit
OK
D
South
1200
400
40
400
2040
Total
3275
1075
125
1000
5475
Sales across regions
Product A
Product B
Spares
Maintenance
East
825
250
25
100
1200
Zones
West
North
750
500
300
125
30
30
300
200
1380
855
Budget
1500
1200
Status
Over 10%
shortfall
900
2000
OK Up to 10%
shortfall
OK
34
=IF(C29>=C31,"OK",IF((C29/C31)>=0.9,"Up to 10% shortfall","Over 10% shortfall"))
Page 20/49

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Example Count function in use

A
B
C
D
E
F
G
H
I
J
K
L
4
List A
List B
List A
List B
List A
List B
5
45
3
45
3
45
3
6
92
92
92
7
28
ABC
28
ABC
28
8 ABC
10-Jan-96
0
10-Jan-96
0
10-Jan-96
0
9
200
#DIV/0!
200
#DIV/0!
200
#DIV/0!
10
11
Count
CountA
CountBlank
12
4
3
5
4
0
1
13
14
15
16
17 =COUNT(B6:B10)
=COUNTA(F6:F10)
=COUNTBLANK(J6:J10)
5 7
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49;;7 0
+9;;7 0
#
5
=7++ 0
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Page 21/49
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A
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
B
Date
01-Jan-03
02-Jan-03
03-Jan-03
04-Jan-03
05-Jan-03
06-Jan-03
07-Jan-03
08-Jan-03
09-Jan-03
10-Jan-03
11-Jan-03
12-Jan-03
13-Jan-03
14-Jan-03
15-Jan-03
2-9,
Example of Vertical Look Up

C
D
E
F
G
H
Units Week No
generated
500
1
Date
10-Jan-03
856
1
Unit Generated
703
127
1
558
1
797
1
=VLOOKUP(G5,UnitsDB,2,False)
797
1
263
1
157
2
526
2
703
2
526
2
716
2
732
2
604
2
626
3
Page 22/49

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2-9, 3
49;;7 0
1
+9;;7 0
2-9,
:
A
4
5
6
7
8
9
10
11
12
13
14
15
B
Sales
Product A
Product B
Product C
Product D
Product E
Product F
Product G
Example Horizontal Look Up

E
F
G
Jan
Feb
Mar
815
236
909
351
95
415
773
325
815
505
86
358
871
349
574
166
74
244
178
309
835
Sales for the Month of

Sales of Product B
I
Apr
535
665
648
957
960
269
137
J
May
52
709
665
792
925
164
463
Jan
351
=HLOOKUP(F14,HLookUp!SalesData,3,FALSE)
)< ) ,
8
8
2
L8- $+>
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9
Page 23/49
Jun
999
197
658
703
943
43
346

9
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Page 24/49

A
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
>
Example of Lookup(Match and Index functions used)

B
C
D
E
F
G
H
Date
Units Week No
generated
01-Jan-03
500
1
Date
04-Jan-03
02-Jan-03
856
1
Position of match
4
03-Jan-03
127
1
Value
558
04-Jan-03
558
1
05-Jan-03
797
1
06-Jan-03
797
1
=MATCH(G5,Match_Ind
07-Jan-03
263
1
ex!Date,0)
08-Jan-03
157
2
09-Jan-03
526
2
10-Jan-03
703
2
=INDEX(Match_Index!Unit
11-Jan-03
526
2
s,G6)
12-Jan-03
716
2
13-Jan-03
732
2
14-Jan-03
604
2
15-Jan-03
626
3
16-Jan-03
838
3
17-Jan-03
754
3
18-Jan-03
446
3
19-Jan-03
958
3
20-Jan-03
892
3
21-Jan-03
963
3
22-Jan-03
166
4
23-Jan-03
590
4
24-Jan-03
432
4
25-Jan-03
266
4
26-Jan-03
454
4
27-Jan-03
965
4
28-Jan-03
703
4
<-
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3
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Page 25/49

, 83
2
B
Date
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
01-Jan-03
02-Jan-03
03-Jan-03
04-Jan-03
05-Jan-03
06-Jan-03
07-Jan-03
Conventional approach
C
D
E
Units WeekNo
generated
500
856
127
558
797
797
263
3898
1
1
1
1
1
1
1
08-Jan-03
09-Jan-03
10-Jan-03
11-Jan-03
12-Jan-03
13-Jan-03
14-Jan-03
157
526
703
526
716
732
604
3964
2
2
2
2
2
2
2
15-Jan-03
16-Jan-03
17-Jan-03
18-Jan-03
19-Jan-03
20-Jan-03
21-Jan-03
626
838
754
446
958
892
963
5477
3
3
3
3
3
3
3
22-Jan-03
23-Jan-03
24-Jan-03
25-Jan-03
26-Jan-03
27-Jan-03
28-Jan-03
166
590
432
266
454
965
703
3576
4
4
4
4
4
4
4
Approach A
Summary
Week 1
Week 2
Week 3
Week 4
3898
3964
5477
3576
16915
=C11
=SUM(G5:G8)
Page 26/49

3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
J
Date
01-Jan-03
02-Jan-03
03-Jan-03
04-Jan-03
05-Jan-03
06-Jan-03
07-Jan-03
08-Jan-03
09-Jan-03
10-Jan-03
11-Jan-03
12-Jan-03
13-Jan-03
14-Jan-03
15-Jan-03
16-Jan-03
17-Jan-03
18-Jan-03
19-Jan-03
20-Jan-03
21-Jan-03
22-Jan-03
23-Jan-03
24-Jan-03
25-Jan-03
26-Jan-03
27-Jan-03
28-Jan-03
Example of Sumif
K
L
M
N
O
P
Units Week No
generated
Approach B - using SumIf
500
1
Summary
856
1
Week 1
3898
127
1
Week 2
3964
558
1
Week 3
5477
797
1
Week 4
3576
797
1
16915
263
1
157
2
526
2
=SUMIF(SumIf!Week,1,
703
2
SumIf!UnitsGenerated)
526
2
716
2
732
2
SumIf!UnitsGenerated)
604
2
626
3
838
3
754
3
SumIf!Week
446
3
958
3
892
3
963
3
166
4
590
4
432
4
266
4
454
4
965
4
703
4
Page 27/49

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Page 28/49

A
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4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
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28
29
30
31
32
33
34
35
36
37
38
B
Date
01-Jan-03
02-Jan-03
03-Jan-03
04-Jan-03
05-Jan-03
06-Jan-03
07-Jan-03
08-Jan-03
09-Jan-03
10-Jan-03
11-Jan-03
12-Jan-03
13-Jan-03
14-Jan-03
Example of Subtotal
C
D
Units WeekNo
generated
500
1
856
1
127
1
558
1
797
1
797
1
263
1
3898
=SUBTOTAL(9,C4:C10)
157
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2
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2
2
15-Jan-03
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20-Jan-03
21-Jan-03
626
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754
446
958
892
963
5477
3
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3
3
3
3
3
22-Jan-03
23-Jan-03
24-Jan-03
25-Jan-03
26-Jan-03
27-Jan-03
28-Jan-03
166
590
432
266
454
965
703
3576
4
4
4
4
4
4
4
Grand Total
=SUBTOTAL(9,C13:C19)
16915
=SUBTOTAL(9,C4:C38)
$
$
#
Page 29/49

L$+;;, >
3
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"
Example of Choose function

index_num
20 =CHOOSE(index_num,10,20,30,40,50,60)
Feb =CHOOSE(index_num,"Jan","Feb","Mar","Apr","May","Jun")
=CHOOSE(index_num,Choose!Range1,Choose!Range2,Choose!Range3,Choose!Range4)
Selected
10
20
30
40
50
Range1
1
2
3
4
5
Range2
10
20
30
40
50
Range3
100
200
300
400
500
Range4
1000
2000
3000
4000
5000
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based on the value in cell A2
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+;
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Page 30/49

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4
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6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
B
Employee details
Employees
Sales
Marketing
Administration
Technical
Total
NoRows
NoCols
Example of Offset
D
E
C
1993
19
4
5
19
47
1994
23
9
7
31
70
Range name :Corner

2
4
Formula
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1995
24
16
8
25
73
1996
31
12
11
34
88
1997
28
16
12
42
98
1998
35
18
15
49
117
Range Name :Employees
Value
24
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98
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1993
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33.33333
73
=OFFSET(Employees,3,1)
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Page 49/49

Excel As Audit Tool

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Excel As Audit Tool

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SEMINAR ON EXCEL AS AUDIT TOOL

Organised by I.T. Committee, ICAI

Hosted by Baroda Branch of WIRC of ICAI

SEMINAR ON EXCEL AS AUDIT TOOL

Hosted by Baroda Branch of WIRC of ICAI

SEMINAR ON EXCEL AS AUDIT TOOL

Hosted by Baroda Branch of WIRC of ICAI

TOOLS & UTILITIES

SEMINAR ON EXCEL AS AUDIT TOOL

Hosted by Baroda Branch of WIRC of ICAI

Working better with Excel

SEMINAR ON EXCEL AS AUDIT TOOL

Hosted by Baroda Branch of WIRC of ICAI

SEMINAR ON EXCEL AS AUDIT TOOL

Hosted by Baroda Branch of WIRC of ICAI

SEMINAR ON EXCEL AS AUDIT TOOL

Hosted by Baroda Branch of WIRC of ICAI

SEMINAR ON EXCEL AS AUDIT TOOL

Hosted by Baroda Branch of WIRC of ICAI

SEMINAR ON EXCEL AS AUDIT TOOL

Hosted by Baroda Branch of WIRC of ICAI

SEMINAR ON EXCEL AS AUDIT TOOL

Hosted by Baroda Branch of WIRC of ICAI

Simple naming of variables

Range "Total Salary"

Range Names in use in multiplication

Production (in units)

SEMINAR ON EXCEL AS AUDIT TOOL

Hosted by Baroda Branch of WIRC of ICAI

SEMINAR ON EXCEL AS AUDIT TOOL

Hosted by Baroda Branch of WIRC of ICAI

Using wrap text

Op WDV Additions Sales

Depreciation Net value Net Value

Headers written in multiple cells

Op WDV Additions Sales

Headers written in single cell

Depreciation upto CY Net value Net Value

448254060 (44)-825 4060

SEMINAR ON EXCEL AS AUDIT TOOL

Hosted by Baroda Branch of WIRC of ICAI

Summarised Income and expenditure

Ratio > 25%

Ratio > 20% & <25%

Ratio < 20%

SEMINAR ON EXCEL AS AUDIT TOOL

Hosted by Baroda Branch of WIRC of ICAI

Round function in use

Details of Other Expenses

SEMINAR ON EXCEL AS AUDIT TOOL

Hosted by Baroda Branch of WIRC of ICAI

Example of average function

SEMINAR ON EXCEL AS AUDIT TOOL

Hosted by Baroda Branch of WIRC of ICAI

Example of Date functions

SEMINAR ON EXCEL AS AUDIT TOOL

Hosted by Baroda Branch of WIRC of ICAI

SEMINAR ON EXCEL AS AUDIT TOOL

Hosted by Baroda Branch of WIRC of ICAI

Example of Character Functions

Length of the first string

5 Character starting from 6th position

=CONCATENATE(B4," ",C4," ",D4," ",E4)