INTRODUCTION

This little thesis comprises of two different faculties in computer

which include the electronic spread sheet end desktop publishing
package Here, the electronic spreadsheet is comprehensively treated
using Microsoft Excel whereas the desktop publishing here is
represented by Corel draw furthermore, this a teach yourself series
that is created to help novice the step- by- step procedure to work
with these aforementioned package therefore it is of utmost
important for students, lecturers and references in a given
publication.

ELECTRONIC SPREADSHEET PACKAGE

The package electronic spread sheet is simple the part of computer
programme that allows a user to organize date in a worksheet or table
format called electronic spreadsheet. However, spreadsheet margin
method have long been used to organize numeric data before
introduction of the electronic spreadsheet, with a spreadsheet data
organize horizontally in new and vertical in columns, the intersection
where the row and columns meet is call cell. And they may contain data.
1. Label (text)
2. Value (numbers) and
3. Formulas
In this book, I will be laying emphasis on a particular electronic
spreadsheet package known as Microsoft Excel but there are spread
electronic spreadsheet packages apart from Microsoft Excel which
includes
1. Lotus 123 for window
2. Lotus 123 for Dos
3. VisiCalc etc.
4. Quatrapro
 Microsoft Excel
Excel can be define as an electronic spreadsheet solution package
that can be used to analyze data into chat and graph, Excel is use in
financial institutions such as the insurance houses, bank to carry out
their statistical and mathematical operations.

LOADING PROCEDURE
Microsoft Excel can be loaded into the memory of the computer system by
using three different methods.

METHOD 1 USING THE MOUSE

1. Click on the start button
2. Locate all program
3. From the program, cascading or third level menu, point on Microsoft
office and then select Microsoft Excel from the Submenu.

USING THE KEYBOARD

1. Press the window key from the keyboard
2. Use the directional keys locate all program, Microsoft office and
Microsoft Excel respectively and then press the enter key.

USING THE KEYBOARD 2

1. Hold the ctrl key and press the escape key
2. Double press p to activate the all program.

THIRD STEP
Use the enter key and then press M till you get MS Excel finally enter.
SCREEN FEATURES OF MICROSOFT EXCEL
TITLE BAR: This is the first bar that displays the name of package and it
also contains the minimize, maximize or restore and close button.
MENU BAR: This bar comprises of different menus that can be used to
perform a certain function.
FORMATTING BAR: This is use to edit entry.
WORKSHEET: This is the work area where all entries are made. However,
Excel displays three worksheet whenever it is loaded into the memory of
computer but a user can add or remove any sheet bar and selecting from
the option that displays the task he wishes to perform either insert,
rename, move or copy etc.
SHEET BAR: This contains the number of sheets a user has currently
opened.

STATUS BAR: This tells the user the condition of the cell and displays the
toggle key that is currently on such as Caps lock, Num lock, and Scroll lock.

EXCEL THERNINOLOGIES

This comprises of the language that is associated with Microsoft Excel.

Normally Excel is made up of grid lines which are arranged vertically and
horizontally.

COLLUMNS: This is the vertical grid lines excel displays and there are 256
columns in a worksheet which is arranged from A-IV

ROWS: Excel displays 65536 in a work sheet which is arranged from 1-

65536 and it the horizontal grid lines in excel.

CELL: This is simply the intercession of the rows and Colum lines and
excels displays 16777216 cells in one worksheet and 50331648 cell in one
workbook.

CELL REFERENCE: This is the combination of the columns letter and rows
number and it is actually the main language we use in calculations excel
basically numbers in excel is treated with their cell reference or address for
instance if you are given the below.
 A B C D
1 58 85 89 56
2 55 84 56 76
3 55 44 88 55
4 55 112 557 74
TABLE 1

TABLE 1: The work of cell reference from the table 1 above. If you are
asked to carry out calculation, example addition it is given thus = A1 + B1
+ C1 + D1 instead of 58 + 85 + 89 + 56.

Auto fill: This is the process of getting the rest of the answer from the
first calculation through the help of clicking and dragging

FUNCTIONS IN EXCEL
MATHEMATICAL FUNCTION: This is used to calculate all types of
mathematical operations, subtraction. Etc.
Addition function: There are many ways to add up numbers in Excel
which comprehensively start using the table above in the calculation
NB: before carrying out the formula in Microsoft Excel a user must first
of all put the (=)
1. Is by using the cell reference one after the other i.e. (a) = (A1 + B1 +
C1 + D1) then press enter key
2. = Sum (A1, B1, C1, D1) enter
3. = Sum (the cell reference of the beginning: the cell reference of ending)
enter i.e. = Sum (A1 : D1) ENTER
4. By double clicking on the Auto sum icon in the standard tool bar
5. By using the insert functions from the formula bar steps
a. Click on the FX Icon on the formatting bar
b. Select sum
c. Type the first cell reference
d. Type the last cell reference and then click OK.
6. By using the keyboard i.e. pressing the alternate key together with the
equal sign as seen below
Alt + = sign twice

HOW TO DO MULTIPLICATION
=PRODUCT (A1:C1) OR = A1 * C1

SUBTRACTION
Normal Subtraction = A1- B1

STATISTICAL FUNCTION
Mode: This is used to calculate the highest occurrence of number and it
gotten by the formula as = Mode (A1:D1) ENTER
Mean: In excel mean is synonymous with average and it =Average
(A1:D1)
Median: This is use to find out the middle number in a range of cell
and is gotten thus = Median (A1:D1)
Standard deviation: This is use to find out the standard deviation of
number and formula for the operation = (STDEV) (A1:D1)
Variation: This helps to get the variances in arrange of cell = VAR
(A1:D1)
Square: This is = A1^2 assuming A1 is the cell reference of the
number you wishes to carry out the square
Square root: This is = SQRT (A1) Enter, assuming A1 is the cell
references of the number you wishes to carry out the square root.
Log: = log (A1, B1) assuming A1 is the cell reference of the number
and the base you wishes to carry out the logarithms functions.

CHART AND GRAPH

In every research work like project or thesis there is always a number to
plot a graphs or a chart to present a certain data collected. This is main
 reason for treating this topic. The concept of chart in computer simply
be seen or defined as the graphical representation of data in the
computer system. However, there are two types of chart which include:
1. The Embedded chart
2. Unimpeded chart.

 Embedded: These are charts that are created on a new chart sheet i.e.
it comes with its own separates sheet apart from the normal sheet. 1 2
or 3. This is as shown below

BAR CHART

 Unempeded chart: This is a chart or an object plotted on any of the

worksheets
 STEPS TO PLOT A GRAPH
At entering the data you want to use as table of value. In cause of
plotting a graph there are four steps to follow which are
1. The chart type
2. The chart source
3. The chart option
4. The chart location
A user can go through this by clicking on the next button until when you
will click on finish

STEPS
1. Highlight the range of cell to be plotted
2. Open insert menu
3. Click on chart
4. From the chart dialog box select the type of chart you want to and click
on next button
5. Simplify when the chart will be on columns or rows and click next.
6. Add some necessary options such as title of the chart names of the
student if it a student record their scores in appropriate axis and then
click on text
7. Select the location whether in new chart sheet or place it any sheet that
excel displays.
8. Then click finish

QUADRACTIC GRAPH
This is use to plot graphs from quadratic equations.

STEPS TO PLOT A GRAPH

1. After tying the data highlight all
2. Open insert menu and click on chart
3. Click on XY scatter
4. Follow the procedures as that of chart
 LOGICAL FUNCTION
This is an act of commanding the computer to carry out certain
instructions as stipulated by the user. These can also be called
conditional statement. It is one of the types of logical functions that is
use to give a criteria or condition for the computer to enable the
computer to make use of its logical units to carry out certain operation
e.g. A certain amortization can be set out to the number of steps that
are entitled to loan in an organization by using “IF” conditional
statement

TYPES OF CONDITIONAL STATEMENT

Conditional is broadly divided into many types but in the cause of this
study, we will be looking at four which are
1. Conditional statement 1
2. Conditional statement 2
3. Conditional statement 3 and
4. Conditional statement 4

TO CALCULATE THE REMARK

1. Place the cell pointer H2
2. Type the formula as shown
= if(F2 > = 50, “pass”, fall) enter
3. Drag to auto fill statements covers the formula in which the examination
uses for the calculation of student result. E.g. calculate the scores, the
number grade, the letter grade, the letter number grade and the remark
of the student in the past, west Africa examination council from the
4.
A B C D E F G H
1 NAME C.A EXAM TOTAL L.N.G L.G N.G REMARK
S
2 TOLU 13 AD =b2+C2
3 KALU 12 45
4 AMINO 5 27
5 TOBI 7 30
table below
 Table 3: WASSCE Calculation
NB: in all conditional statement records the rules is that the bracket
must be equal to the bracket closed either at the beginning or the case
maybe. To calculate the total, it is gotten as shown below:
1. Place your cell pointer on cell D2
2. Types = sum(B2 : C2) ENTER
3. Auto fill
NB: in the calculation of the grades there is a fundamental making
scheme that has been set out to calculate it and it is shown below
SCORE REMARK
75 -100 A1
75 -79 A2
65 -69 B3
60 -64 CA
55 -59 C5
50 -54 C6
45 -49 D7
40 -44 E8
Below F9
Table 4: Standard scheme for SSCE making

TO CALCULATE THE LETTER AND NUMBER GRADE FROM THE

FUNDAMENTAL MAKING SCHEME
1. Place your pointer on cell F2
2. Type in the following formula
= IF (D2 >= 75’’, A1’, IF (D2 > =70,”B”, I F (D2 > = 65, ‘’B3’’, IF (D2 >
= 60, ‘’CA’’, I F (D2 > = 55, “C5’’, IF (D2 > = 50, ‘’C6’’, IF (D2 > = 45,
D7, IF (D2 > = 40, “E8’’, , “F9” ))))))) ENTER

Remember that the bracket close must be equal to the bracket open
and caution should be taken when trying the formula to avoid any
mistake as little mistake can deprive the user from getting the answer.
STATEMENT RECORD TWO (WORKER PAY ROLL)
This is a logical statement use to prepare workers’ pay roll. This record
helps a user to automatically calculate the salary, allowances, gross pay
and net pay of all workers in a particular company.

Table 6: Workers pay roll schedule

Where
F. ALL Reading allowance
H. ALL House allowance
G. PAY Gross pay
N. PAY Net pay

To calculate the allowance it is calculated according to the payment

given by the company as shown below: assuming the company has
25% as the feeding allowance to all her workers formula of H. ALL
= IF (C4 = “Director’’, 25%* D4, IF (C4 = “Manager’’, 25* D4, IF (C4 =
“Fin Sec’’, 25%* D4, IF (C4 “Clerk’’, 25* D4, IF (C4 = 25%* D4))))))

This formula is applicable to all allowances and task respectively but it is

differentiated by the percentage given.

THE GROSS PAY

The gross is the combination of the salary and all allowances after gross
pay.

THE NET PAY

Net pay is gotten by subtracting task from the gross pay.

CONDITIONAL STATEMENT THREE

This conditional statement is titled award or ranking it is use in a
company to give gifts to their workers at the end of each year it is also
used to calculate a particular rank given to any number. E.g. if 5 is gold
and 10 platinum. The detailed explanation of this statement record is
 shown below. In sunny company who decided to give this following gift
as Christmas bonus present this as a statement record

Director Car
Manager Generator
Cleaner Rice
Clerk Tomato
Secretary Refrigerator
A B C D
1 NAMES ADDRESS POST BONUS
2 Eze Okoko Director
3 Sunday Okigwe Manager
4 Nneoma Onuimo Secretary
5 Chibuike Oso Clerk
6 Juliet Ondo Cleaner
TABLE: 7
To calculate the bonus assuming there are many workers in the
company it can be gotten thus
= IF(C2 = “DIRECTOR’’, “Car’’, IF(C2=”MANAGER’’, “GENERATOR’’, IF
(C= “SECETARY’’, “REFRIGERATOR’’, IF (C2 = “CLERK’’, “TOMATO’’, IF
(C2=”CLEANER’’,”RICE’’,))))) Enter and Auto fill.

CONDITIONAL STATEMENT FOUR

This is simply a complex statement record that is characterized by “IF
(AND (C it is used to calculate group data i.e. given a range note of data
say from 50 – 54 at the same time stone companies use it to know the
level of selling a particular product. Given the table below present is a
statement record and give the rank
500 -649 5 Bronze
649 -659 10 Silva
659 -700 15 Gold
700 -1000 20 Platinum
TABLE 8: STATEMENT FOUR RECORD
The formula to resolve this will be represented as follows. Assuming A1
is the cell reference for the calculations.
 = IF (AND (CA1) < 500, 0), IF (AND (CA1) > = 500, (A1) <6A9), 5, IF
(AND (CA1) 9, (A1 :) <659), 10, IF (AND (A1) < = 659, (A1) <700),
20)))) ENTER.

STOCK KEEPING
This is use to keep stock in a business like goods receive, receivers name,
goods sold, the sellers name and the balance in computer: the tabular
presentation of the stock people is as shown
A B C D E F G
1 Date Goods Receivers Goods Name of Balance Total
received name sold seller
2 12/5/08 15 Samuel 23 Jenifer =B2-D2 Answer
3 13/05/08 16 Chima 5 Mercy Auto fIll =G3+F3
4 14/05/08 60 Jenifer 40 Chima Auto fill Auto fill
5 15/05/08 70 Mercy 30 Samuel Auto fill Auto fill
TABLE 7: STOCK ANALYSIS
From the table above this has shown the comprehensive record
transaction and keep a proper account in a company.
Indicates the sellers name and the receivers name to avoid any

ADDING FRAME TO WORKSHEET

To add gridline to a particular worksheet, there are some statement
must fellows to carry out this function.
Steps
1. Highlight the range of cell that you wish to
2. Open format menu
3. Click cell
4. From the cell dialogue box enable the border check
5. Click on inside and outline box and then press the Ok key

Merge cell
This is the process of joining two or more cell
Steps
1. Highlight the merge of cell to be merged.
2. Click on merge cell icon from the formatting bar
3. You can spit the cell by clicking on the same icon
 SORTING IN EXCEL
This is the process of arranging data either by ascending descending
order. The concept ascending is arranging data from A-Z descending is
arranging it from Z-A
Steps
1. Highlight the data
2. Select either the sort ascending or sort descending depend on what you
want from the standard tool bar.
3. In the case where the standard bar is not present also do this through
the data menu.

COPYING AND PASTING

MS excel has special assistance of automatically repeat that existed in
any cell of a particular column as you enter the letters of the text in
another cell you can also copy and paste text within cells.
To copy
1. Select the cell to be copied
2. Click on copy from the standard tool or CTRL + C
3. Position your pointer where you want to
4. Click on paste or press CTRL + V

CREATING AN INVOICE WITH THE COMPUTER SYSTEM

Steps
1. Open file menu
2. Click on new
3. From the new pane select on my computer
4. From my computer screen feature click on spreadsheet then click the
invoice and Ok
5. Make the necessary charges and print or save as the invoice may be.

CREATING BALANCE SHEET

This is use to present a balance sheet which can enable that a user
prepare weekly or monthly record such that the income and expenses
be recorded and also the balances after the recording
Steps
 The step to create the balance is the same with that of invoice excel in
the spreadsheet solution box you select the balance sheet instead
selecting invoice.

DEPERCIATION BALANCE
The word depreciation balance is extensively used in business
administration where students are being exposed on the various aspect
of it. But in the case of computer we will be looking at how to solve
depreciation balance question or calculation using the computer. From it
can be said that depreciation balance in computer is used to calculate
cost. The salvage, the life and period of an asset. However, the word
depreciation is simply the reduction in value of an asset and this is used
to calculate the worth of an asset after part of yrs. Further, there are
different types of depreciation balance which may include:
1. Straight line depreciation (S.L.D.)
2. Sum of the year depreciation (S.Y.D)
3. Periodic payment of annuity (P.M.T)

While the first and second types of depreciation are to used balance an
assets the third type is used to calculate the interests of a loan which will
be comprehensively discussed with the example below

EG
Mr. kennedy bought a car from Mercedes-Benzes automobile with a
depreciation agreement of 5yrs at the cost of 50,000 salvage value of
100,000. Calculate the depreciation after as indicated above.
Solution
Before solving this problem it will be of utmost impossible to look at some
definition which will facilitate the easy calculations of the question above,
this may include
Cost This is the initial price of the asset
Salvage This simply the residual or depreciation
Life This is the number of year’s asset before return
Period This is synonymous with the life of the asset is
to complete the formula of depreciation
Month This is the number of month that makes a year
NB: The month optional in carrying out the calculation
Having looked at these definitions let now solve the problem from the data
above it can be deducted thus:
A B
1 Cost 500000
2 Salvage 100000
3 Life 5
4 Period 5
5 Month 12
DB =DB(cost, salvage, life,
period, month:) enter
Table 8:
NB: This is applied based on the reference of both the cost, the salvage.
The life, the period, the month etc. for instance putting the question in
excel the formula is as follow
= DB (B1, B2, B3, B4, B5) Enter

As said before after types of DB are based on asset apart from periodic
payment of annuity which is the next thing we look at example

PMT
EG
Mrs. Roseline borrowed 50,000 dollars from ECO bank Nig. Plc. with
privilege interest rate of 25% per annum, if the loan will last for the period
of 5years. What is the payment of annuity?
Solution:
Just as the first one we have to explain the basic concepts in question such
as the rate, the PV, the FV etc.

Rate This is simply the interest added to the loan

PV This is the present value
Nper Number of years or period the loan will last
Type This is the agreement or the loan terminologies and
 It is taking as zero
Rate 20
PV 500000
FV 0
Type 0
Nper 5
PMT =PMT (Rate, PV, NPER, FV, TYPE) Enter
NB: In excel you use the cell reference

SALES ANALYSIS
This is an experts system that can be used to determine how perfect to run
a business which also helps the user to ascertain the gain from commodity
at it initial stage and also to fix a perfect price for a commodity

A B C D E F G H I J
1 Descrp. Unit price Unit TCP Vat(58) DE
2 Omo 200 52
3 Keein 250 566

DEFINITION OF ABBREVIATION
TCP Total cost price
VAT Value added tax (a compulsory percentage paid as tax to
Government on goods bought or sold)
OE Other expenses (transport, accommodation, carriage etc.)
GTP Grand total cost price
Gain This is simply a percentage of the grand total cost price
Determine by the seller based on the location of the marked
Considering some certain circumstances like light supply and
Other basic amenities to selling the product it is assumed.
Assuming we use 30% here
GPU Gain per unit = total gain divided by number of units
SP Selling price = GPU + initial cost price
The TCP = unit price × number of units = B2* C2 VAT = 5% * D2
OE = this is based on expenses it is not calculated
GTP = Sum (D2: F2) Enter
Gain = 30% * G2
GPU =H2 / C2
SP = 12 + B2

Nepa bill
This is the method in which the power including company uses to calculate
the monthly payment of its customer with the meter.
A B C D E F G H I J
1 Name Address PMR CMR CC TPN AP VAT5 NMC TOTAL
%
2 BEN OKORO 8666 9865
3 EZEH OKIGW 865 1892
E

DEFINITION OF TERMS
PMR Previous Meter Reading
CMR Current Meter Reading
CC Current Customer
TPW Tariff Per Watt
AP Amount Payable
VAT Value added tax measured in percent
MMC Meter maintenance cost

From the above table the formulas for the calculations are as follows
Current consume: It is gotten by subtracting the previous meter reading.
I.E CC= (MR-PMR Tariff per watt (TPW) This is simply fixed by the
government on watt consumed by the consumers .

Amount payable (AP); This is gotten by multiplying the current consume by

the tariff per watt I.E AP=CC*AP
VAT=5%# cell reference of amount payable.
Meter maintenance cost (MMC): This is fixed by the holding company and
is payable by the customers in order to enable the PHNC in maintaining the
meter the use.

CHI SQUARE
The concept of chi square is extensively used in the research environment
I.E it is used when carrying out a research on a certain subject matter to
get relationship between findings. For instance if you are looking at the
rate at which malaria can cause hypertension, this will be gotten through
knowing the number of people that has both malaria and also to know how
the malaria in them brought about hypertension. However there is a
stipulated formula for this calculation as widely used by analyst but in the
case of computer we will be looking at how this can be dissolved using the
computer system. This formula gotten thus:
X2 =D-E2/ E
Where X=chi square, O=observation, E=expected observation

Example: Determine the chi square in a research to find between HIV

and TUBERCLUOSIS in Ezinihite, mbaise the data in the table below.

S/N A B C
1 AGE EXECTED OBSERVATION
OBSERVATION
2 50-70YRS 45 60
3 30-40YRS 56 50
4 20-289YRS 52 49

CHI SQUARE SOLUTION:

From the formula X2=O-E2/E
In excel the first thing to do is to reset the table

EXPLANATION:
From the above formula,
O-E=the cell reference of the observation minims the cell reference of the
expected observation. The result gotten from this will display on C3 which
will then be divided by the cell reference of the expected observation to get
the chi square.
 THE CASH BOOK:
The cash book is used for recording the result of income as personal or
trade payment either in cash, cheque and bank (2-column cash book)
account taken out of the ledger. So when an entry is made in the cash
book side the double entry is completed. Principally the cash book is one
of the books of original entry.

ILLUSTRATION:

Post of the following transaction in the bank Account of Olo and sons.

JANUARY #
1. Cash at bank 10,500
5 Cash sales to date paid into bank 50,000
6 Drew and cashed cheque for purchase 8,150
10 Received Cheque from Kemi 22,000
15 Paid Chop LTD by cheque 23,000
16 Draw and cashed cheque for office use 7,800
21 Cash sale banked 35,000
23 Bought office furniture by Cheque 36,000
26 Children paid cheque on account 25,150
27 Drew and cash cheque for person use 15,200
29 Paid office rent by cheque 12,000
29 Received loan from Omotala in cheque 10,000
30 Paid wages and salaries by cheque 15,000

OLOWO AND SONS BANK CASH BOOK

In the concept of cash book, the rules are first the amount
debit side must be balanced in the credit side, Secondly the incomes are
debited while expenses are created The ledger where the reverses is the
case that is the incomes Why the expenses are debited. The posting of this
in cash will
Be seen as shown below.