Rift Valley University, Mari-Goro Campus

Unit: Administrate Financial Accounts

Training, Teaching and Learning Materials Development

RIFT VALLEY UNIVERSITY

MARI-GORO CAMPUS

Occupational Standard TTLM

BASIC CLERICAL WORKS

LEVEL I
Learning
Unit of Competence: Create and Use Spreadsheets

Module Title: Creating and Using Spreadsheets

LG Code: BUF BCW1 06 0812

TTLM Code: BUF BCW1 M06 1212

By Tefera B. pg. 1
Rift Valley University, Mari-Goro Campus
Unit: Administrate Financial Accounts
Training, Teaching and Learning Materials Development

Introduction
Welcome to the module “creating and using spread sheet”. This learner’s guide is prepared to help you
achieve the required competence in “basic clerical works level I”. This will be the source of information
for you to acquire knowledge and skills in this particular occupation with minimum supervision or help
from the trainer.
Summary of learning outcomes
After completing this learning guide, you should be able to:
LO1: Select and prepare resources
LO 2: creating simple spreadsheet
LO. Produce simple charts
LO 4: Finalize spreadsheets
Learning guide
Learning activities Special instructions/Resources
Read topics on creating simple spread sheet, Refer to information sheets and books
produce simple charts to represente data on graph
Self check questions Compare your answers with model answers
Visit other office and familiarize yourself with the Identify the usefulness of spread sheet and ask
job or task you preform it questions for clarification.
Perform LAB Test or Job sheet in order to answer LAB Test should be done in the presence of
questions in the LAB Tests your trainers

Competence Title: creating and using spread sheet

LO1: Select and prepare resources
Information sheet 1: appropriate resources to create spreadsheet
In order to perform a given task appropriate/required resource should be available on time. Hence, in
creating and using spreadsheets appropriate resource can be summarized as follows:
 Well-equipped computer laboratory
 Microsoft excel software and Computer with all required accessories
 Reference books and manuals with adequate instructions and Other required equipment’s
 Identify task requirements
 Data entry, Output, Data presentation, Storages, Formats etc.
Therefore, you should select and prepare all the necessary resource and follow conservation techniques to
minimize wastage of resources. In addition, follow the ergonomic principles in order to work your tasks
safely.
LO 2: Create simple spreadsheets
Introduction and Overview
In this module, we will cover some basic and intermediate tasks/ functions associated with Microsoft
Excel. The purpose of the module is to show you what the features of Excel are, so that you are
comfortable supporting it in a lab environment. At the end of this session, you will be asked to perform
some basic commands on a spreadsheet as part of a short quiz.
Information sheet 2: Create simple spreadsheets
 Enter data and amend in accordance with the organizational and task requirements
 Presentation and layout of your data should much with task and organizational requirements.
By Tefera B. pg. 2
Rift Valley University, Mari-Goro Campus
Unit: Administrate Financial Accounts
Training, Teaching and Learning Materials Development

Define the purpose and uses of a spreadsheet

A spreadsheet is like an electronic ledger sheet and it is one element/component of the Microsoft office
applications. Spreadsheet is a software program that allows users to enter and manipulate data. It can be
used to automate calculations or analyze numeric information. Spreadsheets are often used to automate
accounting tasks, budgeting, or any application that requires many calculations. In order to use the
spreadsheet or excel program you should follow the following activities. Opening Excel:
 Double click the Excel Icon on the desktop or
 Click start button all programs Microsoft office Microsoft Excel
 Start New office document under general tab, blank worksheet
Parts of an Excel spreadsheet or windows
Menu bar displays/lists the names of the application menus.
Formula bar as you type text or number into the active cell, it appears in the formula bar or it shows
your action on the work sheet active cell.
Title bar shows the title of the opened sheet or active sheet/window and found at the top of the
window.
Toolbars (standard and formatting toolbars) allow you to execute commands with a single click.
Office button menu bar tool bars title bar help button

Row heading Worksheet area column heading

Figure 1: the Excel windows
Define a column, row, worksheet and cell
A spreadsheet is comprised of rows, columns, and cells. A column is a vertical line on the spreadsheet
and they are defined by letters. A row is a horizontal line on the spreadsheet and they are defined by
numbers. A cell is represented as a rectangular box on the worksheet. Cells are defined by the column

By Tefera B. pg. 3
Rift Valley University, Mari-Goro Campus
Unit: Administrate Financial Accounts
Training, Teaching and Learning Materials Development

and row at which they intersect. The current cell is displayed in the Name Box. Worksheet is a working
area that you can store or enter, manipulate, calculate, and analyze data such as numbers, texts and
formulas on it.

Detail steps to create worksheet on spreadsheet:

 Choose New from the file menu in 2010 or on office button on 2007 Microsoft office
 Select blank workbook
 MS-Excel displays the new worksheet in a new window
 Now we can enter, check and amend data on the work sheet
The data that can be entered in the work sheet, checked, and amended may be number or text. Entering
data is simple. Hence, in order to enter data:
 Locate the cell in which the data is to be placed (a box should be highlighted or selected) that is the active.
 Type the data
 Press enter or click out of the cell when you finished your work or action.
 Check the accuracy of the data
 If necessary amend it or correct it or change their font size, style color and so on.
Sorting data on excel
You can rearrange the rows or columns of a list based on the values in the list by sorting. When you sort,
Microsoft Excel rearranges rows, columns, or individual cells by using the sort order that you specify.
You can sort lists in ascending (1 to 9 or A to Z) or descending (9 to 1 or Z to A) order, and sort based
on the contents of one or more columns (sort keys). If you use three sort keys, first the cells will be sorted
by the value of the first sort key, the cells which contain the same value of the first sort key will be sorted
by the second sort key and cells which have the same value of the first and second sort key will be sorted
by the third sort key. To sort data in cells
 Select the cells (rows or columns) you want to sort. Including headings if there are.
 Choose sort from data menu and see the image below

 Sort by name
 Then by basic salary
 Then by bonus
 Click OK
Some Excel terminologies
 Workbooks: collection on one or more individual worksheets
 Worksheet: they resemble page in a spiral bound workbook like the ones you purchase and use to take
class notes
 Cells reference: a cell’s consisting of its column letter and followed by row number

By Tefera B. pg. 4
Rift Valley University, Mari-Goro Campus
Unit: Administrate Financial Accounts
Training, Teaching and Learning Materials Development

 Relative cell reference: a cell reference in formulas that change when excel copies them to another
location
 Active cells: the cell in which you are currently working
 Active sheet: a sheet that is selected
 Function: a built-in or prerecorded formula that provides a shortcut for complex calculations.
 Range of cell: one or more cells that form a rectangular group
2.2 Formatting data on spreadsheet
Formatting the worksheet is the process of altering or changing the appearance of data in one or more
worksheet cells. Formatting is purely cosmetic-changing only the appearance, not the contents of the
formula, values or texts stored in the cells. This only changes the font size, color, style of text or values.

Border background color

Font style box font size font style left right merge and font color
Or font face alignment alignment center
This figure is the formatting toolbar
Using formulas on spreadsheet or excel
Formulas are one of the most commonly used features of Excel. They can be used to carry out simple (+)
and (-) or far more complex mathematical calculations. Formulas begin with an equal sign.
All formulas in Excel, no matter how complex, always begin with the same steps as follows:
 Click on the cell where you want the formula's result to be displayed or select the cell in which
you want to type a formula
 Type an equal sign (=) to let Excel know you are creating a formula.
 Type cell references in either uppercase or lower case or use the mouse or the arrow keys to select
cells as you type the formula
 Press the enter key to complete the formula
Many formulas in Excel perform basic mathematical calculations such as subtraction and multiplication.
For these formulas, after the steps listed above, we only need to add, in the correct order, the data to be
used in the calculations and the mathematical operators that tell Excel which mathematical operation to
perform.

Using Cell References in Formulas

Rather than enter the data directly into a formula, it is better to enter the cell references where the data is
located into the formula. The advantages of this are that:
If you later change your data the formula automatically updates to show the new result in certain
instances, using cell references makes it possible to copy formulas from one location to another in a
worksheet. The easiest and best way to add cell references to a formula is to use pointing, which means to
click with the mouse pointer on the cell containing the data you want added to the formula.

Arithmetic operator operator’s name example formula

() parentheses = (1+B4)/B20
^ Exponentiation =E4^6 or power (4, 6)
* Multiplication =B4*D4

By Tefera B. pg. 5
Rift Valley University, Mari-Goro Campus
Unit: Administrate Financial Accounts
Training, Teaching and Learning Materials Development

/ Division =A10/B10
+ Sum or addition =A5+A9
- Subtraction =A6-A7
N2 power =power (number, power)
Square root = sqrt (number)
 Functions
Spreadsheets usually contain a number of supplied functions, such as arithmetic operations (for
example, sum, averages, maximum, minimum and so forth), statistical functions, and so forth. In
addition there is often a provision for user-defined functions.
 SUM
=SUM (A1, B6, G6) or =SUM (A1+B6+G6) will return the sum of the values in cells A1, B6 and G6
=SUM (A1:A23) will return the sum of the values in cells A1 to A23
=SUM (A1:A23, F3:F34) will return the sum of the values in cells A1 to A23 plus the sum of the values
in cells F3 to F34
 SQRT
To extract the square root of a number you will use a formula like:
=SQRT(16) that will result in 4 because 4 multiplied by 4 is 16 or
=SQRT(A1) that will also result in 4 if the value in cell A1 is 16.

 POWER
You can raise a number to a power (multiplying it by itself a certain number of times with this function.
=POWER (4, 2) will result in 16 (4 times 4) or
=POWER (A1, 2) will also result in 16 if the value in cell A1 is 4.
 LARGE, SMALL, average, maximum, minimum etc.
Example:
If you want the second or third largest value or the second smallest value, use LARGE and SMALL like this :
=LARGE(A1:A5,2), =LARGE(A1:A5,3), =SMALL(A1:A5,2)
As a matter of facts you can forget about MIN and MAX with:
=LARGE(A1:A5,1), =SMALL(A1:A5,1)
Example:

By Tefera B. pg. 6
Rift Valley University, Mari-Goro Campus
Unit: Administrate Financial Accounts
Training, Teaching and Learning Materials Development

In the above example A1:C2 is range of cells and 2 is column number. So 56 is the lager number in
column 2. If we want to see the small number only we change the word large by small

Example, =average (A1:C2)

Practice the table below on excel

Instruction
1. Calculate the current, proposed an wage difference of each employees
2. Calculate the sum, average, maximum and minimum hours and wages horizontally
The Excel IF function checks to see if a certain condition is true or false. If the condition is true, the
function will do one thing, if the condition is false, the function will do something else.
The IF function we are using in this tutorial asks if the value in column A is greater than the value in
column B. If it is, the IF function will place the statement "A is larger" in column D. If it is not, the IF
function will place the statement "B is larger" in column D.
Our IF function will be entered into cell D1 on excel worksheet and it looks like this:
=IF (A1 > B1,"A is larger","B is larger"). Hence, to see the if function, compare the columns on the
table below as instructed under column D on excel worksheet.
Column A Column B Column C Column D Column E
250 500 350 Compare column A1 and B1
300 600 400 Compare column A1 and C2
200 150 360 Compare column A3 and B2
Example:
The result is B is larger because A1 (250) is not greater than B1 (500) in the above worksheet.
N.B: the two text statements "A is larger" and "B is larger" should be enclosed in double quotations. In
order to add text to an Excel IF Function, it must be enclosed in quotation marks.
By Tefera B. pg. 7
Rift Valley University, Mari-Goro Campus
Unit: Administrate Financial Accounts
Training, Teaching and Learning Materials Development

If you want to make grade for a subject with a give mark list you should follow this formula.
=IF (A1> =90,"A”, IF (A1> =80,"B" ,"C")). In plain English this formula says: if the value of cell A1 is
equal or higher than 90 the result/grade in the cell where this formula resides is the capital letter "A", if
the value in cell A1 is 80 or greater then the result is "B" else the result is "C".

Examples of Basic Excel

 IF
The basic IF formula looks like this =IF (A1=100, 9, 8). In plain English it means if the value of cell A1
is 100 the value in which this formulas resides is 9 otherwise it is 8.
If functions: function is built in formula on excel. Using if function we can calculate payroll tax and
assign grades.
Exercise 1 as an Example, if Helen’s monthly earning is 5600 birr and it is found on column3 and row 7,
income tax for Helen can be calculated as follows:
=If(C7<=150,0,If(C7<=650,C7*10%-15,If(C7<=1400,C7*15%-47.5,If(C7<=2350,C7*20% 117.5,…))))

Instruction
• Calculate gross earning, pension(7%), tax, other deduction and net pay
• N.B for tax use the above formula, deduction for Abay 2% of basic salary

• pension for permanent employees is 7% but Girma Guma is a contract worker

• Gross earning=Basic Salary + Allowance, contribution =Basic salary *2%

• Pension=Basic salary *7%, for Tax deduction use Hint Table

By Tefera B. pg. 8
Rift Valley University, Mari-Goro Campus
Unit: Administrate Financial Accounts
Training, Teaching and Learning Materials Development

• Total Deduction= Pension +Tax +Contribution , Net Pay =Basic Salary-Total deduction

Exercise 2: Preparation of students’ grade report

No Title of subjects Credit hours Out of 100% Grade in letter Grade points remark
1 Math’s 3 B
2 English 2 A
3 Biology 4 C
4 Chemistry 3 F
5 Physics 2 D
total
Cumulative grade points

Instruction:
a) Calculate the grade points for each subject
b) Calculate the cumulative grade points
Exercise 3: prepare grade report for the following students

NO name Math’s Grade English Grade Afan Oromo Total Average Rank
1 Abebe Gari 90 85 80
2 Belay Beka 85 91 65
3 Helen Megersa 74 78 75
4 Saba yonas 82 62 84
5 Aster Abraham 55 49 58

Instruction
1. Calculate Total, average.
2. Make grade for each subject and students using IF functions
By Tefera B. pg. 9
Rift Valley University, Mari-Goro Campus
Unit: Administrate Financial Accounts
Training, Teaching and Learning Materials Development

3. Make the column heading font size is 18, bold italic and green color
Self check 2
1. What does it mean spread sheet?
2. Columns and rows are defined by _____ and _______ respectively.
3. Cells are defined by the _______ and ________ at which they intersect.
4. ________ is a working area that you can store, manipulate, calculate, and analyze data.
5. ____are defined by the column and row at which they intersect.

Operation sheet 2.1 OPERATION TITLE: using spread sheet

PURPOSE: the purpose of the operation sheet is to show all necessary conditions and steps in using
spread sheet.
CONDITIONS OR SITUATIONS FOR THE OPERATIONS: before starting using spread sheet first
identify the task and organization requirements on layout of the data and data presentations and other all
things to be completed.
EQUIPMENT TOOLS AND MATERIALS: Computer, excel Microsoft office
PROCEDURE: Choose New from the file menu in 2010 or on office button on 2007 Microsoft
office
 Select blank workbook
 MS-Excel displays the new worksheet in a new window
 Now we can enter, check and amend data on the work sheet
The data that can be entered in the work sheet, checked, and amended may be number or text. Entering
data is simple. Hence, in order to enter data:
 Locate the cell in which the data is to be placed (a box should be highlighted or selected) that is
the active cell.
 Type the data
 Press enter or click out of the cell when you finished your work or action.
 Check the accuracy of the data
 If necessary amend it or correct it or change their font size, style color and so on.
PRECAUTIONS: Be careful from touching any electric power and save your documents properly
before you close your program.
QUALITY CRITERIA: layout, format and presentation of data should be acceptable.

LO 3: produce simple chart (Represent numerical data in the graphic form)

Create charts
Microsoft Office Excel supports to use or create numerous types of charts to help you display data in
ways that are meaningful to your audience or users of your data. Chart enables you to compare your
data easily by graphs. When you want to create a chart or change an existing chart, you can choose from a
wide range of chart subtypes available on excel. In addition, you can also modify the chart type and its
layout using formatting features. In order to create a chart first you should create a table and use the
steps below. On excel 2007 follow the steps are to create a columnar chart
Enter the data below
By Tefera B. pg. 10
Rift Valley University, Mari-Goro Campus
Unit: Administrate Financial Accounts
Training, Teaching and Learning Materials Development

 Select the data or range of cells that you want to use for creating chart
 Click on insert memu and click on column in chart control group
 From 2-D Select the first one
 From the layout tab you can edit the title of the chart, horizontal axis, vertical axis and legend as
you want.

Create a table using the figure below to create a chart on excel 2003 using the steps below

1. In the Sales worksheet, highlight cells A3 through L4.

2. On the Toolbar, click the icon.

3. When the Chart Wizard window appears, click Column in the Chart Type list.

By Tefera B. pg. 11
Rift Valley University, Mari-Goro Campus
Unit: Administrate Financial Accounts
Training, Teaching and Learning Materials Development

4. Click the button.

5. In the next step, make sure the Rows button is clicked which is the data source or values.

Then click the button.

6. In the next step or chart option dialog box, click the Titles tab, then type:
Frog Sales in the Chart title box. You can also add category axis, vertical axis and data label
on this dialog box.
By Tefera B. pg. 12
Rift Valley University, Mari-Goro Campus
Unit: Administrate Financial Accounts
Training, Teaching and Learning Materials Development

7. Click the button.

8. In the next step, click the As new sheet button to move the chart into a new sheet with out the
data but if you check the As object in option box the chart can be embedded chart. We can see the
chart and its data on a single worksheet or page.
9. In the box beside it, type: Frog Sales Chart

This dialog box comes in the fourth step on Microsoft excel 2003 but on 2007 you can move the
chart into new sheet by clicking the design tab and move chart button at the right corner of the
windows.

10. Click the button.

The chart should appear as:

By Tefera B. pg. 13
Rift Valley University, Mari-Goro Campus
Unit: Administrate Financial Accounts
Training, Teaching and Learning Materials Development

 This is a new sheet chart

11. Click the Frog Sales Chart tab and drag it to the end of the tabs.

12. Release the mouse button.

It should be last in the list of tabs:

13. To remove the legend, click the legend.

By Tefera B. pg. 14
Rift Valley University, Mari-Goro Campus
Unit: Administrate Financial Accounts
Training, Teaching and Learning Materials Development

14. Press DELETE.

The chart should look like this:

Exercise 1
By Tefera B. pg. 15
Rift Valley University, Mari-Goro Campus
Unit: Administrate Financial Accounts
Training, Teaching and Learning Materials Development

Instruction
1. Create 2-D columnar chart using the above data
2. Add data labels at a center
3. Move the chart into new sheet
4. Make chart title first quarter regional income
5. Make vertical axis in million birr and horizontal axis first Quarter
Pie chart: pie chart is a type of chart that shows the portion/part of a the whole graph
Step one: select the range of cells (A2:L3)

Step two: from the insert menu click the pie chart type and the following figure will be appeared and click
on the selected 2-D pie chart subtype

After that the following pie chart will be appeared with data label

By Tefera B. pg. 16
Rift Valley University, Mari-Goro Campus
Unit: Administrate Financial Accounts
Training, Teaching and Learning Materials Development

Step three: to move the chart into a new chart sheet click on the design tab and click on the move chart at
the right corner to select its location.

When you click the move chart the following location dialog box will be appeared and check the new
sheet option box to move this chart into new sheet and then click ok.

By Tefera B. pg. 17
Rift Valley University, Mari-Goro Campus
Unit: Administrate Financial Accounts
Training, Teaching and Learning Materials Development

The following new sheet chart will be appeared

Exercise 2

Instruction

1. Create a pie chart for the first quarter regional income using region 1 data
2. Add data labels at a center
3. Move the chart into new sheet
By Tefera B. pg. 18
Rift Valley University, Mari-Goro Campus
Unit: Administrate Financial Accounts
Training, Teaching and Learning Materials Development

4. Make chart title first quarter regional income for region 1

Answer sheet for exercise 1 and 2

5. Embedded chart for exercise 1

New sheet chart for exercise 1

By Tefera B. pg. 19
Rift Valley University, Mari-Goro Campus
Unit: Administrate Financial Accounts
Training, Teaching and Learning Materials Development

Embedded chart for exercise 2

New sheet chart for exercise 2

By Tefera B. pg. 20
Rift Valley University, Mari-Goro Campus
Unit: Administrate Financial Accounts
Training, Teaching and Learning Materials Development

LO 4: finalize spreadsheet
4.1 ensure spreadsheet and any accompanying charts are previewed, adjusted and printed in accordance
with organizational and task requirements. All activities should be previewed for the completeness,
accuracy, layouts or appearance in consulting with the task requirements and organizational requirements
to adjust them and resource availabilities. Based on the task requirements print the material if necessary
during that time and this also avoids the technological inconvenience.
To print your document you should follow the following steps:
 Print preview of spreadsheet
 Open the worksheet in the workbook
 Locate to the office button/print/print, print preview 2007/ locate to file in 2003

By Tefera B. pg. 21
Rift Valley University, Mari-Goro Campus
Unit: Administrate Financial Accounts
Training, Teaching and Learning Materials Development

 Select print preview

 From the print preview windows you can adjust margin and paper orientations
 When you finish your work you can close the print preview window
 Steps of printing spreadsheet
 Open the worksheet in the workbook
 Locate to the office button/print/print, print preview 2007/ locate to file in 2003

By Tefera B. pg. 22
Rift Valley University, Mari-Goro Campus
Unit: Administrate Financial Accounts
Training, Teaching and Learning Materials Development

 Select print and this dialog box will be appeared

Selected part active sheet all contents entire work book all contents number of copies
 Hence, you can choose all pages if you want to print all pages, range of pages if you want to print
some amount of pages, active sheet if you want to print only the active or opened sheet, selection.
 if you want to print the selected range of cells and entire book if you want to print all contents of
the whole work book or all worksheets in the work book. N.B you should check type of printer
and number of copies before you print the document.
 Click ok

By Tefera B. pg. 23
Rift Valley University, Mari-Goro Campus
Unit: Administrate Financial Accounts
Training, Teaching and Learning Materials Development

4.2 ensure data input meets designated time lines and organizational requirements for speed and accuracy.
This tells us required data is available on time with greater accuracy.

4.3 Name and store spreadsheet in accordance with organizational requirements for next time and exit the
application without data loss/damage. After you finished working on Microsoft Excel Workbook, you
have to save it before you exit. File name of your work must be relevant with your work and easily
identifiable by every users of the document. To save or store a new workbook or an existing workbook
with a new name:
 Choose save as from the file menu and the save as dialog box will be displayed.
 Type a name for the file in the file name box or accept the proposed name.
 You can use as it is or select different drive or location of your document from the list in the save
in box.
 Click the OK button.
N.B: be careful the location of your file!
After you have finished your work and stored it in a proper location you can exit from /close your
program or windows. To close your program you should follow the following steps:
Use any of the following techniques to close the program after you finished working on it:
 Click on the close(X) button in the upper right corner of the program’s windows (title bar)
 Make sure the program’s windows is active and then press Alt+F4
 Choose File Exit from the program’s menu bar.
 Right click on the button for the program group in the status bar and choose close.
 Double click on the control menu icon at the upper left corner of the windows.

By Tefera B. pg. 24