Board of Studies (Academic)

The Institute of Chartered

Accountants of India
(Set up by an Act of Parliament)

INTEGRATED COURSE ON
INFORMATION TECHNOLOGY
AND SOFT SKILLS (ICITSS)

PART-A
INFORMATION TECHNOLOGY
MODULE 1

www.icai.org
 INTEGRATED COURSE ON
INFORMATION TECHNOLOGY
AND SOFT SKILLS (ICITSS)

COURSE MATERIAL
MODULE - I

Board of Studies (Academic)

The Institute of Chartered Accountants of India, New Delhi
 Integrated Course on Information Technology and Soft Skills (ICITSS)
Part-A (Information Technology)

The objective of the Study Material is to provide teaching material to the students to enable
them to obtain knowledge in the subject. In case students need any clarifications or have any
suggestions for further improvement of the material contained herein, they may write to the
Director of Studies.

All care has been taken to provide interpretations and discussions in a manner useful for the
students. However, the Study Material has not been specifically discussed by the Council of the
Institute or any of its Committees and the views expressed herein may not be taken to
necessarily represent the views of the Council or any of its Committees.

Permission of the Institute is essential for reproduction of any portion of this material.

© THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA

All rights reserved. No part of this publication may be reproduced, stored in a retrieval system,
or transmitted, in any form, or by any means, electronic, mechanical, photocopying, recording,
or otherwise, without prior permission, in writing, from the publisher.

Author/Editor : CA. Vandana D Nagpal

Edition : October, 2023

Committee/Department : Board of Studies (Academic)

E-mail : [email protected]

Website : www.icai.org

Sale Price :₹ /- (For All Modules)

ISBN : 978-81-19472-53-6

Published by : The Publication & CDS Directorate on behalf of

The Institute of Chartered Accountants of India
ICAI Bhawan, Post Box No. 7100,
Indraprastha Marg, New Delhi – 110 002 (India)

Printed by : To be decided.
 PREFACE
The revolutionary developments of various IT tools and techniques have a far-reaching impact
on the organizations. The survival and growth of a dynamic profession such as Chartered
Accountancy depends largely on adoption of new techniques/methods and equipping the
students to face the emerging challenges in this globalized competitive business environment.
The Institute of Chartered Accountants of India has been incessantly making earnest efforts to
develop a contemporary curriculum for honing knowledge and skill sets of CA students.

Keeping in view the changes in the various IT tools and techniques, the Institute has revised its
syllabus of Information Technology Training under its New Scheme of Education and Training.
While formulating the syllabus, the focus has been laid primarily on the application software
relevant for Accounting and Auditing so as to enable CA articles with requisite IT skills beneficial
to them during their Articleship.

• Success in today’s office-based environment is assessed based on the computer literacy

of an individual. MS Office Tools is considered as a necessary computing skills for being
employable in the market.

• The knowledge of CAAT Tools enable budding professionals to better analyze the data,
detect fraud/mistakes, recommend steps to ensure better control and efficient functioning
of business, apart from offering compliance services.

• The Overview of Statutory & Tax Compliances is critical for budding accountants to
understand compliances under various laws.

• The practical hands-on Accounting Software during the Articleship helps them in
recording and managing day-to-day financial transactions of clients in the CA firms.

The Board of Studies (Academic) has thoroughly revised its course material prepared in
accordance with the especially designed curriculum to disseminate quality education to its
students. We hope that this course material would help the students in building their IT skills
which is a must for all, in the current scenario.
 The Institute of Chartered
Accountants of India
(Setup by an Act of Parliament)
Board of Studies (Academic)

INDEX
Topic Page No.

UNIT-1: E-LEARNING( BASICS OF MS-WORD, MS-POWER POINT,MS-EXCEL)

MS WORD 1

CHAPTER-1 : FORMAT TEXT AND PARAGRAPHS 3

CHAPTER-2 : INTRODUCTION TO MACROS 15

CHAPTER-3 : MAIL MERGE FUNDAMENTALS 24

CHAPTER-4 : PROJECTS WITH MAIL MERGE 34

MS EXCEL 55

CHAPTER-1 : MANAGING WORKSHEETS 57

CHAPTER-2 : HANDLE DATA FORMATS AND LAYOUTS 67

CHAPTER-3 : CREATE AND MANAGE TABLES 78

CHAPTER-4 : PERFORM OPERATIONS WITH FORMULAS & FUNCTIONS 87

CHAPTER-5 : CREATING CHARTS 100

CHAPTER-6 : PIVOT TABLES 111

CHAPTER-7 : INTRODUCTION TO XML & SCHEMA, XML TO EXCEL TO XML 130

CHAPTER-8 : INTRODUCTION TO JSON AND SCHEMA MAPPING WITH MS EXCEL 146

MS POWERPOINT 175

CHAPTER-1 : MANAGE PRESENTATIONS AND SLIDES 179

CHAPTER-2 : INSERT OBJECTS, TRANSITIONS AND ANIMATIONS 205

UNIT-2: OVERVIEW OF STATUTORY & TAX COMPLIANCES 221

CHAPTER-1 : E PAN 223

CHAPTER-2 : ITR REGISTRATION 232

CHAPTER-3 : E-FILING OF ITR1 243

CHAPTER-4 : INTRODUCTION TO TAX SOFTWARES 261

Topic Page No.

CHAPTER-5 : E FILINGS UNDER GST 276

CHAPTER-6 : GST REGISTRATION 282
CHAPTER-7 : STEPS FOR NIL RETURN FILING: 296
CHAPTER-8 : GSTR-1 Filing 302
CHAPTER-9 : GSTR-3B FILING 323
CHAPTER-10 : GENERATING JSON USING THE GST OFFLINE CREATION TOOL 349
CHAPTER-11 : EMPLOYEES’ PROVIDENT FUND ORGANISATION (EPFO) 357
CHAPTER-12 : EMPLOYEES' STATE INSURANCE SCHEME OF INDIA (ESIC) 363
CHAPTER-13 : EMPLOYEES’ PROVIDENT FUND ORGANISATION (EPFO)/ 367
EMPLOYEES STATE INSURANCE CORPORATION (ESIC) SIGN-UP

CHAPTER-14 : EMPLOYEES' PROVIDENT FUND ORGANIZATION, INDIA – PAYMENT 372

GENERATION

CHAPTER-15 : EMPLOYEES' STATE INSURANCE CORPORATION (ESIC) PAYMENT 383

GENERATION

CHAPTER-16 : DIGITAL SIGNATURE CERTIFICATE (DSC) 390

CHAPTER-17 : IEC (IMPORT EXPORT CODE) 403
CHAPTER-18 : MICRO, SMALL AND MEDIUM ENTERPRISES 434
CHAPTER-19 : MCA 21 E- FILING 448
CHAPTER-20 : TDS AND TCS 548

UNIT-3: MS-ACCESS 573

CHAPTER-1 : MANAGE DATABASES 575
CHAPTER-2 : CREATE & MANAGE TABLES, CREATE & MODIFY QUERIES, SQL COMMANDS 585
CHAPTER-3 : INTEGRATING MS ACCESS WITH MS OUTLOOK, MS WORD, MS EXCEL 615
CHAPTER-4 : MODIFY FORMS IN LAYOUT VIEW 624
CHAPTER-5 : MODIFY REPORTS IN LAYOUT VIEW 631
 UNIT

1
E-learning
Basics of
MS Word

1
2
 MS WORD

CHAPTER 1
FORMAT TEXT AND PARAGRAPHS

LEARNING OBJECTIVES

a Understand the importance of proper text and paragraph formatting in Microsoft

Word for creating professional and visually appealing documents.

a Learn how to change font styles, sizes, and apply special effects to text to enhance
document appearance.

a Familiarize with text alignment options and how to adjust text alignment to left,
center, or right as needed.

a Gain proficiency in adjusting line spacing to improve document readability, including

options for double-spaEcing.

a Master the technique of indenting text for academic documents, enhancing visual
structure and readability.

a Learn how to set 1-inch margins on all sides of a document to meet standard
academic formatting requirements.

a Acquire the skill of inserting headers and footersto include information at the top and
bottom margin of the document and ensure proper sequencing when combining
with page numbers.

a Learn about different types of breaks in Microsoft Word, including page breaks and
section breaks, and their respective applications.

1.1. BASIC FORMATTING

In this module, we will explore the essential techniques and tools to format text and paragraphs
in Microsoft Word. Proper formatting is crucial for creating professional and visually appealing
documents. Whether you are working on academic papers, reports, or any other document type,
understanding text and paragraph formatting will help you present your content effectively. We
will cover various aspects of formatting, including font styles, alignment, line spacing, indentation,
margins, headers, footers, and page breaks. By the end of this module, you will have the skills to
enhance the appearance and structure of your documents, making them more organized and
reader friendly.

For any type of measurements, we can use different scales in our word document. For changing
the scales following the procedure.

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Step 1: Click the File menu tab and select the feature “Options”.

Figure 1- Scale Change

Step 2: Click the side tab “Advanced” and scroll down to the display category. Now here in this
section you can change the scale.

Figure 2-Change the Unit

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 MS WORD

1.1.1. TEXT FORMATTING

By default, the font of each new document is set to “Calibri”. We can edit the text font and size
at the beginning of a new document or by selecting the text you want to modify. Use the Font
features to make necessary changes in the document. Like font family, font size or any other type
of special effects in the text.

Figure 3-Font settings

1.1.2. TEXT ALIGNMENT

By default, Word aligns text to the left margin in the new documents. However, there may be
times when we want to adjust the text alignments to the center or right. For this type of setting
please go to the “Paragraph” group and click the features to make appropriate settings.

Figure 3-Text Alignments

1.1.3. LINE SPACING

In the same “Paragraph” group, we can adjust the line spacing. To change to the double-spacing
option, select 2 from the drop-down menu. Or select the “Line Spacing Options”. In the “Spacing”
section under the “Line Spacing” select “double”, click “OK”.

Figure 4-Line spacing

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 MS WORD

1.1.4. INDENTING TEXT

Figure 5- First Line Indent

In many academic documents, we may need to indent the first line of each paragraph. Place the
insertion point at the very beginning of the paragraph you want to indent. Press the “Tab” key on
your keyboard. On the ruler you should see the first line indent marker.

1.1.5. MARGIN

Figure 6- Margins

Most academic documents require a 1-inch margin on all sides of the paper. To do this click the
“Layout” tab. Select the “Margins” drop-down arrow. The default setting is “Normal” and should
read one inch for the top, bottom, left and right margins.

1.1.6. INSERTING A HEADER

Figure 7- Headers

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 MS WORD

The header is a section in a document that appears in the top margin. To insert a header, click
“Insert” tab. Then click the “Header” drop-down arrow and select what kind of header you want
to use. Type the information. When finished, close the “Header and Footer” for changes to take
effect.

Note: If you want to insert text in the header as well as a page number, always insert the page
number first. Click the “Insert” tab then click the “Page Number” drop-down arrow. Choose the
location that you want the page number. To add additional information in the header, place the
cursor in front of the page number, type the information in front of the page number and add a
space. Close the “Header and Footer” for changes to take effect.

1.1.7. INSERTING A FOOTER

Figure 8- First Line Indent

The footer is a section of the document that appears in the bottom margin. To insert a footer,
click the “Insert” tab, then click the “Footer” drop-down arrow and select the type of footer you
want to use in the document. Type the information, and click close the “Header and Footer” when
finished.

1.1.8. BREAKS
Breaks in the word will help us to split up the document into independent chunks. There are two
types of breaks that we can add in our word document.

i. Page Break
ii. Section Break

Page Break
By default, when you are working away in word, word automatically adds a page break when
you get into the end of the page. However, you can insert a manual page break anytime you

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 MS WORD

want and start a new page in your document. In the document where ever you want a new page
to be inserted, make sure you have cursor clicked at that position. Click the “Layout” tab and go
for the “Break” option in the “Page-Set up” group. From that drop-down click “Page”, in the “Page
Break” section.

Figure 9- Page Break

Once you complete this process, you will notice that the text where you placed the cursor, has
been shifted to a new page. The shortcut method to add a new page to the document is CTRL +
ENTER.

In order to view where the page breaks have been applied in the document, go to the “Home”
tab, click the “Show Hide Button, placed in the paragraph group.

Figure 10- Show-Hide Button

Figure 11- Page Break

Column Break
This feature is used mainly when you are utilizing columns in your document and you want to
place the cursor on the other portion of the column in the document. Once the column break
is inserted in the document, the cursor can be placed and you can add contents or image
according to your requirement.

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 MS WORD

Figure 12- Column Break

Section Break
If you want to apply different features in different page, “Section Break” will help you to do the
settings. For example, if you want to change the orientation of any page in a document, from
Landscape or Portrait or vice versa, you can apply “Continuous” section break at that specific
point in the document.

Figure 13- Continuous Break

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 MS WORD

If you want to create a new section break, and it should be defined as a new page, in that
scenario click the “Next Page” in the section breaks group.

Figure 14- Section Break- Next Page

In this module, we have learned how to format text and paragraphs in Microsoft Word effectively.
Proper formatting is essential for creating documents that are not only visually appealing but
also easy to read and understand. We explored various formatting options, including changing
font styles, aligning text, adjusting line spacing, indenting text, setting margins, and inserting
headers and footers. We also discussed the use of page breaks and section breaks to control the
layout and structure of our documents.

By mastering these formatting techniques, you can create professional-looking documents

that meet academic, business, or personal requirements. Remember that consistent and well-
organized formatting enhances the overall quality of your work and helps convey your message
more effectively. We encourage you to practice and apply these formatting skills in your future
documents to achieve polished and professional results.

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 MS WORD

SUMMARY
FORMAT TEXT AND PARAGRAPHS:
• Understanding text and paragraph formatting is essential for creating visually
appealing and well-organized documents in Microsoft Word.
• Proper formatting enhances the readability and professionalism of your
documents, making them more effective in conveying your message.

BASIC FORMATTING:
1. Changing Measurement Scales:
• Access by clicking on “File” > “Options” > “Advanced” > Display Category.
• Adjust the scale to your preference.
2. Text Formatting:
• Modify font family, size, and special effects using the Font features.
• Edit text appearance at the start or by selecting specific text.
3. Text Alignment:
• Adjust text alignment (left, center, or right) using options in the “Paragraph” group.
4. Line Spacing:
• Modify line spacing by selecting options from the drop-down menu or accessing
“Line Spacing Options” under “Paragraph.”
5. Indenting Text:
• Indent the first line of a paragraph using the “Tab” key, and adjust as needed.
6. Margins:
• Set margins by clicking the “Layout” tab and selecting from the “Margins”
drop-down menu.
7. Inserting a Header:
• Access the “Insert” tab, click “Header,” and choose a header type. Add information
and close for changes to take effect.
8. Inserting a Footer:
• Similar to inserting a header, select “Footer” from the “Insert” tab to add information
in the bottom margin.
9. Inserting Breaks:
• Page breaks and section breaks help organize the document into independent
sections.

10. Page Breaks:

• Automatically added at the end of a page, or manually inserted with “Layout” > “Break” >
“Page Break.”

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• View page breaks with the “Show Hide Button” in the “Home” tab.

11. Column Breaks:

• Useful in documents with multiple columns. Insert to move cursor to the

next portion of the column.
12. Section Breaks:
• Useful for applying different settings to specific pages. Apply “Continuous”
section break for varied orientations.
• Create new section breaks, including new pages, by selecting “Next Page” in the
section breaks group.
13. Conclusion:
• Mastering text and paragraph formatting in Microsoft Word empowers you to
create professional and well-structured documents.
• Consistent and organized formatting enhances the quality and effectiveness of your
work, making it more impactful for your audience.

MULTIPLE CHOICE QUESTIONS (MCQS)

1. What is the purpose of proper text and paragraph formatting in Microsoft Word?
a) To enhance document security
b) To create visually appealing and professional documents
c) To improve document searchability
d) To reduce file size

2. Which tab in Microsoft Word is used to change the scale of measurements?

a) Home
b) File
c) Layout
d) Insert

3. Which option is used to adjust line spacing in a document?

a) Font Style
b) Paragraph Settings
c) Line Spacing
d) Page Breaks

4. How can you indent the first line of a paragraph in Microsoft Word?
a) Press the spacebar key

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b) Click the “Indent” button

c) Press the Tab key
d) Use the Enter key

5. What is the default margin setting for most academic documents?

a) 0.5 inches on all sides
b) 1 inch on all sides
c) 1.5 inches on all sides
d) 2 inches on all sides

6. Where can you find the option to insert a header in Microsoft Word?
a) Home tab
b) Insert tab
c) Layout tab
d) Header tab

7. Which type of break is used to start a new page in a document?

a) Section Break
b) Column Break
c) Page Break
d) Line Break

8. What is the shortcut method to add a new page to a document?

a) CTRL + N
b) CTRL + P
c) CTRL + S
d) CTRL + ENTER

9. Which break is used when you want to change the orientation of a specific page
in a document?
a) Page Break
b) Column Break
c) Continuous Section Break
d) Next Page Section Break

10. What is the purpose of a footer in a document?

a) To add information at the top margin
b) To add information at the bottom margin
c) To change font styles
d) To adjust line spacing

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 MS WORD

Answers
1. b) To create visually appealing and professional documents
2. b) File
3. c) Line Spacing
4. c) Press the Tab key
5. b) 1 inch on all sides
6. b) Insert tab
7. c) Page Break
8. d) CTRL + ENTER
9. c) Continuous Section Break
10. b) To add information at the bottom margin

These questions can be used for practice and self-assessment. Students can check their
answers against the provided answers to gauge their understanding of the chapter.

SELF-EXAMINATION QUESTIONS FOR PRACTICE:

Remember to attempt these questions without referring to the module content initially. Use it
only for reference if you get stuck on a particular question. This practice will help reinforce your
understanding of text and paragraph formatting in Microsoft Word.

1. How can you change the measurement scales in a Word document? Explain the steps.
2. What are the Font features used for in text formatting? Provide examples of Font features.
3. How can you align text in a Word document? Describe the steps to change text
alignment.
4. Explain how to adjust line spacing in a document. What are the options available?
5. How do you indent the first line of a paragraph? Provide a step-by-step process.
6. Describe how to set margins in a Word document. What is the default margin setting?
7. What is the purpose of inserting a header in a document? Explain the steps to insert a
header.
8. How do you insert a footer in a Word document? Provide a step-by-step process.
9. Differentiate between a page break and a section break. When would you use each type?
10. How do you view page breaks in a document? Explain the process using the “Show Hide
Button.”
11. What is a column break, and when would you use it in a document?
12. How can you apply different settings to specific pages in a document? Explain the use of
section breaks.

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CHAPTER 2
INTRODUCTION TO MACROS

LEARNING OBJECTIVES

a Understand the concept of macros in Microsoft Word and their role in

automating repetitive tasks for Chartered Accountants.

a Recognize the benefits of using macros, including time-saving, increased accuracy,

improved productivity, and maintaining consistency in documents and reports.

a Learn how to record and name macros and describe their functions for
future reference.

a Acquire the skill of executing macros through keyboard shortcuts for efficient task
automation.

a Familiarize with the process of executing macros from the Macros Dialog Box,
providing an alternative method for task automation.

a Apply the knowledge gained to a practical scenario like formatting financial reports
using macros.

a Gain proficiency in accessing the Visual Basic for Applications (VBA) Editor to edit
and debug macros.

a Understand the structure of VBA code and make necessary changes to recorded
macros as per specific requirements.

2.1. UNDERSTANDING MACROS

A macro in Microsoft Word is a set of instructions that automate repetitive tasks. It allows
users to record a series of actions and play them back with a single command. For Chartered
Accountants, this means that tasks like formatting, data entry, and report generation can be
automated, saving significant time and reducing the risk of errors.

Purpose and Benefits of Macros:

• Time-saving: Macros can complete tasks in a fraction of the time it would take a human,
especially for tasks that involve multiple steps or large datasets.
• Accuracy: Humans are prone to making mistakes, especially when performing repetitive
tasks. Macros execute commands consistently and without error.
• Increased Productivity: By automating routine tasks, Chartered Accountants can free up

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time to focus on more critical, value-added activities such as analysis, strategy, and client
interactions.
• Consistency: Macros ensure that documents and reports follow a standardized format.
This is crucial in maintaining a professional image and adhering to industry standards.

2.2. RECORDING AND RUNNING MACROS

RECORDING A MACRO:
1. Opening the Macros Dialog Box:
• Navigate to the “View” tab in the ribbon.
• Select “Macros” from the dropdown menu.
• Click “Record Macro.”

Figure: Macros menu in View tab

2. Naming and Describing the Macro:

Figure: Naming and Describing the Macro

• Provide a descriptive name for the macro.

• Optionally, add a description for future reference.

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3. Performing Actions to Record:

• Carry out the series of tasks you want to automate. Every action will be recorded.

RUNNING A MACRO:
1. Executing a Macro with a Keyboard Shortcut:
• Assign a keyboard shortcut during the recording process.
• Press the assigned keys to execute the macro.

Figure: Assignment of Keyboard shortcut to Macro

Ctrl+H is assigned to “FormatReport” macro. So, Ctrl+H can be used to perform the formatting
of headings instead of pressing Macros View Macros Choose the appropriate Macro each
time.

2. Executing a Macro from the Macros Dialog Box:

• Navigate to the “View” tab and select “Macros.”
• Choose the desired macro from the list and click “Run.”

Scenario: Imagine a Chartered Accountant frequently needs to format financial reports by

applying specific styles, fonts, and alignments. This process can be time-consuming and
repetitive. A macro can automate this task.

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RECORDING THE MACRO:

1. Open Microsoft Word:
• Launch Microsoft Word and open the document you want to format.
2. Start Recording:
• Navigate to the “View” tab on the ribbon.
• Select “Macros” from the dropdown menu.
• In the “Macro name” box, type a name like “FormatReport” and click “Create.”

3. Perform Formatting Actions:

• Format the document as desired. For example, change font, adjust font size, set
alignment, add borders, etc. These actions will be recorded.

4. Stop Recording:
• Once you’ve applied the desired formatting, go back to the “Macros” dialog box.
• Click “Stop Recording.”

Note: The name assigned to Macro should not contain space.

RUNNING THE MACRO:

1. Executing the Macro with a Keyboard Shortcut:

• During the recording process, you can assign a keyboard shortcut. Let’s say you
assigned Ctrl + Shift + F to this macro.
• Open a new document or any other report that needs formatting.
• Press Ctrl + Shift + F. The macro will automatically apply the formatting.

2. Executing the Macro from the Macros Dialog Box:

• Navigate to the “View” tab and select “Macros.”

• Choose “Format Report” from the list of macros and click “Run.”

The macro will now apply the same formatting actions to the active document.

Benefits: By using this macro, CA professionals can save time and ensure consistency in report
formatting. Instead of manually applying the formatting each time, they can do it with a simple
keyboard shortcut or by selecting the macro from the Macros dialog box.

Note: Remember to save your macros in a trusted location and be cautious when running
macros from unknown sources to prevent security risks. Always review the code if you’re unsure
about its origin.

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2.3. EDITING AND DEBUGGING MACROS

Accessing the Visual Basic for Applications (VBA) Editor:

1. Press Alt + F11 to open the VBA Editor.

Figure: VBA Editor window

Understanding VBA Code:

• The VBA Editor displays the recorded macro as a series of commands in the VBA
programming language.

Making Changes to Recorded Macros:

• In the VBA Editor, locate the macro and make necessary changes to the code.

Debugging Macros for Errors:

• Identify and correct errors in the VBA code to ensure the macro functions correctly.

This chapter provides a comprehensive introduction to macros, covering it’sdefinition, purpose,

and benefits. Additionally, it outlines the process of recording, running, editing, and debugging
macros, which are essential skills for automation for a CA.

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SUMMARY

INTRODUCTION TO MACROS

UNDERSTANDING MACROS:
• Macros automate repetitive tasks in Microsoft Word, allowing for the recording and playback
of a series of instructions.
• For Chartered Accountants, macros streamline tasks like formatting, data entry, and report
generation, saving time and reducing errors.

PURPOSE AND BENEFITS OF MACROS:

• Time-saving: Macros complete tasks quickly, especially those involving multiple steps or
large datasets.
• Accuracy: Macros execute commands consistently, minimizing human error.
• Increased Productivity: Automating routine tasks frees up time for more critical activities.
• Consistency: Macros ensure standardized document formatting, maintaining a professional
image.

RECORDING AND RUNNING MACROS:

Recording a Macro:
1. Open Macros Dialog Box from “View” tab.
2. Provide a name and optional description for the macro.
3. Perform actions to record.

Running a Macro:
1. Execute with a keyboard shortcut or from the Macros Dialog Box.
2. Keyboard shortcuts can be assigned during recording for quick execution.

Scenario Example:
• A Chartered Accountant can use a macro named “FormatReport” to automate the formatting
of financial reports, saving time and ensuring consistency.

EDITING AND DEBUGGING MACROS:

• Access the Visual Basic for Applications (VBA) Editor with Alt + F11.
• VBA Editor displays the recorded macro as a series of commands in VBA language.
• Make changes to recorded macros in the VBA Editor.
• Debug macros for errors to ensure correct functionality.

Conclusion:
• Macros are powerful tools for automating tasks in Microsoft Word, providing Chartered

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Accountants with the ability to save time, enhance accuracy, increase productivity, and
maintain consistency in their work. By understanding how to record, run, edit, and debug
macros, CA professionals can leverage this functionality to streamline their workflow and
improve overall efficiency.

MULTIPLE CHOICE QUESTIONS (MCQS)

1. What is a macro in Microsoft Word?

a) A type of font style
b) A set of instructions that automate repetitive tasks
c) A type of page break
d) A formatting tool

2. What is one of the benefits of using macros for Chartered Accountants?

a) Reducing font size in documents
b) Automating repetitive tasks and saving time
c) Inserting unnecessary page breaks
d) Changing the color of text

3. How does a macro contribute to increased productivity for Chartered Accountants?

a) By slowing down document processing
b) By automating routine tasks, freeing up time for critical activities
c) By creating visual appeal in documents
d) By converting files into PDF format

4. Which of the following is not a purpose of macros?

a) Time-saving
b) Accuracy in executing commands
c) Enhancing document security
d) Maintaining consistent formatting

5. What is the shortcut key to open the Visual Basic for Applications (VBA) Editor?
a) Ctrl + V
b) Alt + F11
c) Ctrl + B
d) Alt + VBA

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6. What is the function of assigning a keyboard shortcut to a macro during recording?

a) It allows the macro to be executed using voice commands.
b) It provides an alternative method to run the macro.
c) It changes the font style in the document.
d) It adjusts line spacing in the document.

7. In the context of macros, what does VBA stand for?

a) Visual Basic Application
b) Visual Business Automation
c) Visual Basic for Applications
d) Visual Basic Algorithm

8. What is the purpose of editing a recorded macro in the VBA Editor?

a) To correct spelling mistakes in the macro name
b) To make necessary changes to the code for specific requirements
c) To change the font size of the document
d) To add more steps to the recorded actions

9. How can a macro be executed using a keyboard shortcut?

a) By pressing Ctrl + Shift + M
b) By pressing Alt + F11
c) By pressing the assigned keys during recording
d) By pressing Alt + F12

10. What precaution should be taken when running macros from unknown sources?
a) Always run macros without reviewing the code.
b) Save the macros in a trusted location.
c) Disable macros completely.
d) Share macros with colleagues without verification.

Answers
1. b) A set of instructions that automate repetitive tasks
2. b) Automating repetitive tasks and saving time
3. b) By automating routine tasks, freeing up time for critical activities
4. c) Enhancing document security
5. b) Alt + F11
6. b) It provides an alternative method to run the macro.
7. c) Visual Basic for Applications
8. b) To make necessary changes to the code for specific requirements
9. c) By pressing the assigned keys during recording
10. b) Save the macros in a trusted location.

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SELF-EXAMINATION QUESTIONS FOR PRACTICE

Remember to attempt these questions without referring to the module content initially. Use it
only for reference if you get stuck on a particular question. This practice will help reinforce your
understanding of macros in Microsoft Word.

1. What is a macro in Microsoft Word, and how does it benefit Chartered Accountantsin
their work?

2. Name three key benefits of using macros for Chartered Accountants.

3. Explain the process of recording a macro in Microsoft Word.

4. How can you run a recorded macro using a keyboard shortcut?

5. Describe the steps to run a macro from the Macros Dialog Box.

6. Provide an example scenario of how a Chartered Accountant could use a macro

to automate a task.

7. How can you access the Visual Basic for Applications (VBA) Editor in Microsoft
Word?

8. What does the VBA Editor display, and why is it important for working with macros?

9. How can you make changes to a recorded macro in the VBA Editor?

10. What is the purpose of debugging macros, and how can you identify and correct
errors in VBA code?

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CHAPTER 3
MAIL MERGE FUNDAMENTALS

LEARNING OBJECTIVES

a Understand the concept of Mail Merge and its significance for Chartered
Accountants in generating personalized documents efficiently.

a Recognize the benefits of using Mail Merge, including personalization, efficiency,

and consistency in document creation.

a Learn the step-by-step process of setting up a Mail Merge in Microsoft Word,

including selecting the document type and initiating the Mail Merge Wizard.

a Acquire the skill of selecting recipients for the Mail Merge by choosing an existing
data source, typing a new list.

a Familiarize with the process of inserting merge fields as placeholders for

personalized information from the data source.

a Learn how to preview the merged documents to ensure accuracy before finalizing
the Mail Merge process.

a Understand the final steps of completing the Mail Merge, including options for
printing or saving the merged documents.

By mastering the concepts and techniques outlined in this chapter, Chartered Accountants will
be equipped to efficiently utilize Mail Merge for generating personalized documents, saving time,
and ensuring consistency in their professional communications.

3.1. WHAT IS MAIL MERGE?

Mail Merge is a feature in Microsoft Word that enables the creation of personalized documents,
such as letters, envelopes, or labels, using a template and a data source. It allows for the automatic
insertion of information from a dataset into placeholders in the document, streamlining the
process of generating mass communications.

Key Benefits of Mail Merge

• Personalization: Each document can be customized with individualized information from
the dataset, such as names, addresses, or account numbers.
• Efficiency: Saves time and effort compared to manually entering information for each
document.

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• Consistency: Ensures uniformity in formatting and content across all generated

documents.

3.2. SETTING UP A MAIL MERGE

Setting up a Mail Merge involves several steps to define the document type, select a data source,
and insert merge fields.

STEPS TO SET UP A MAIL MERGE:

1. Open Microsoft Word:

• Launch Microsoft Word and open a new or existing document.

2. Navigate to the “Mailings” Tab:

• Click on the “Mailings” tab in the ribbon at the top of the Word window.

3. Select the Document Type:

• Choose the type of document you want to create (e.g., letters, envelopes, labels).

4. Start Mail Merge Wizard:

• Click “Start Mail Merge” to initiate the Mail Merge process.

Choose the type of document that you want to create and you may click on “Step-by-step
Mail Merge Wizard” to get step by step instructions of Mail Merge.Or else you may follow the
steps given in the following sub-headings below: selecting recipients, inserting merge fields,
previewing and completing mail merge.

Figure: Start Mail Merge Wizardin Mailings Tab

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Figure: Step-by-step Mail Merge Wizard

3.3. SELECTING RECEPIENTS

Selecting a data source of recipients is a critical step in Mail Merge as it provides the information
that will be inserted into the document.

Figure: Options available to choose recipients of Mail merge

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OPTIONS FOR DATA SOURCE:

1. Use an Existing List:

• Utilize an existing Excel spreadsheet, Access database, or other data file.
2. Type a New List:
• Manually enter the data directly into Word, useful for small datasets.

Figure: Window to add a list of recipients

3. Choose from Outlook Contacts:

• Access contact information from your Outlook address book.
4. Select Recipients:
• Once the data source is chosen, you can refine the selection to include specific
entries from the dataset.

3.4. INSERTING MERGE FIELDS

Merge fields are placeholders in the document where personalized information from the data
source will be inserted.

STEPS TO INSERT MERGE FIELDS:

1. Position the Cursor:

• Place the cursor where you want to insert the merge field.
2. Click “Insert Merge Field”:
• In the “Mailings” tab, click “Insert Merge Field” and select the field from the
dropdown list.

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Figure: Insert Merge Field menu and the fields available to insert

3. Repeat for Additional Fields:

• Insert all the necessary merge fields for the information you want to include.

3.5. PREVIEWING AND COMPLETING MAIL MERGE

After inserting merge fields, it’s crucial to preview the merged documents to ensure accuracy
before finalizing the process.

PREVIEWING THE MAIL MERGE:

1. Navigate to “Finish & Merge”:
• In the “Mailings” tab, click “Finish & Merge.”

Figure: Finish & merge menu

2. Select “Edit Individual Documents”:

• This option allows you to preview the merged documents before printing or saving.

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Figure: Edit Individual documents option

3. Review the Merged Documents:
• Scroll through the documents to verify that the information is correctly inserted.

COMPLETING THE MAIL MERGE:

1. Finalize and Print:
• Once you’re satisfied with the preview, you can choose to print the documents or
save them as separate files.

This chapter provides a comprehensive overview of Mail Merge fundamentals, including its
definition, setup process, data source selection, merge field insertion, and the final steps of
previewing and completing the Mail Merge.

SUMMARY

MAIL MERGE FUNDAMENTALS

• Mail Merge is a powerful tool in Microsoft Word for generating personalized documents
efficiently. Chartered Accountants can use it to automate the creation of multiple
documents with individualized information.

What is Mail Merge:

• Mail Merge is a feature in Microsoft Word that automates the creation of personalized
documents like letters, envelopes, or labels using a template and a data source.
• It allows for the automatic insertion of information from a dataset into placeholders in the
document.

Key Benefits of Mail Merge:

• Personalization: Each document can be customized with individualized information from
the dataset.
• Efficiency: Saves time and effort compared to manual data entry for each document.

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• Consistency: Ensures uniformity in formatting and content across all generated

documents.

Setting Up a Mail Merge:

• Open Microsoft Word and navigate to the “Mailings” Tab.
• Choose the document type and start the Mail Merge Wizard.

Selecting Recipients:
• Selecting a data source is crucial. Options include using an existing list, typing a new list,
choosing from Outlook Contacts, or refining the selection.

Inserting Merge Fields:

• Merge fields are placeholders where personalized information will be inserted. They are
added using the “Insert Merge Field” option.

Previewing and Completing Mail Merge:

• After inserting merge fields, it’s important to preview the merged documents for
accuracy.
• Navigate to “Finish & Merge” and select “Edit Individual Documents” to review the merged
documents.
• Finalize the Mail Merge by choosing to print the documents or save them as separate files.

This chapter provides a comprehensive overview of Mail Merge fundamentals, covering its
definition, setup process, data source selection, merge field insertion, and the final steps of
previewing and completing the Mail Merge.

MULTIPLE CHOICE QUESTIONS (MCQS)

1.What is the purpose of Mail Merge in Microsoft Word?

a) Formatting text and paragraphs

b) Creating personalized documents with a template and data source
c) Inserting headers and footers
d) Sorting and filtering data

2.What is one of the key benefits of using Mail Merge for Chartered Accountants?
a) Adjusting line spacing in documents
b) Saving time and effort in generating personalized documents
c) Changing font styles for emphasis
d) Applying page breaks for document organization

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3.Which step initiates the Mail Merge process in Microsoft Word?

a) Selecting Recipients
b) Inserting Merge Fields
c) Starting the Mail Merge Wizard
d) Previewing Merged Documents

4.What does selecting a data source of recipients involve in Mail Merge?

a) Choosing the font style for the document
b) Providing the information that will be inserted into the document
c) Selecting the type of document to create
d) Determining the document’s page orientation

5.What is a merge field in Mail Merge?

a) A placeholder for personalized information from the data source
b) A feature to change font colors in the document
c) A tool for inserting page numbers
d) A function to apply line spacing in the document

6.What does the “Edit Individual Documents” option allow you to do in Mail Merge?
a) Customize font styles for individual documents
b) Preview the merged documents before finalizing the process
c) Add new recipients to the data source
d) Insert additional merge fields

7.Which option in the Mailings tab initiates the Mail Merge process in Microsoft Word?
a) Select Recipients
b) Insert Merge Field
c) Start Mail Merge
d) Finish & Merge

8.What is the final step in completing the Mail Merge process after previewing the merged
documents?
a) Inserting additional merge fields
b) Printing the documents or saving them as separate files
c) Editing individual documents
d) Applying page breaks

9.What is the primary purpose of personalization in Mail Merge?

a) Changing font styles for emphasis
b) Inserting page numbers in the document
c) Customizing documents with individualized information

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d) Adjusting line spacing for readability

10. Which option allows you to utilize an existing Excel spreadsheet or data file as a data
source in Mail Merge?
a) Use an Existing List
b) Type a New List
c) Choose from Outlook Contacts
d) Select Recipients

Answers
1. b) Creating personalized documents with a template and data source

2. b) Saving time and effort in generating personalized documents

3. c) Starting the Mail Merge Wizard

4. b) Providing the information that will be inserted into the document

5. a) A placeholder for personalized information from the data source

6. b) Preview the merged documents before finalizing the process

7. c) Start Mail Merge

8. b) Printing the documents or saving them as separate files

9. c) Customizing documents with individualized information

10. a) Use an Existing List

SELF-EXAMINATION QUESTIONS FOR PRACTICE

Remember to attempt these questions without referring to the module content initially. Use it
only for reference if you get stuck on a particular question. This practice will help reinforce your
understanding of Mail Merge fundamentals.

1. What is Mail Merge, and how does it benefit Chartered Accountants in their work?

2. List three key benefits of using Mail Merge for generating documents.

3. Describe the steps involved in setting up a Mail Merge in Microsoft Word.

4. What are the options available for selecting recipients in Mail Merge, and when would you

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use each option?

5. How do you insert merge fields into a document during the Mail Merge process?

6. Why is it important to preview the merged documents before finalizing a Mail Merge?

7. Explain the process of previewing merged documents in Mail Merge.

8. What are the final steps to complete a Mail Merge after previewing the merged docu-
ments?

9. Can you briefly outline the process of using an existing list as a data source for Mail
Merge?

10. When might a Chartered Accountant choose to manually type a new list as a data
source for Mail Merge?

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CHAPTER 4
PROJECTS WITH MAIL MERGE
As discussed in the previous chapter, Mail Merge is a feature in Microsoft Word that enables the
creation of personalized documents, such as letters, envelopes, or labels, using a template and a
data source. It allows for the automatic insertion of information from a dataset into placeholders
in the document, streamlining the process of generating mass communications.

LEARNING OBJECTIVES

a Understand the practical applications of Mail Merge in Chartered Accountancy.

a Learn to create Standard Confirmation Letters using Mail Merge.

a Gain proficiency in generating Audit Engagement Letters through Mail Merge

automation.

a Master the process of creating Management Representation Letters (MRLs) using

Mail Merge.

a Acquire the skills to automate the generation of Board Minutes with Mail Merge.

a Learn to efficiently create Audit Reports using Mail Merge for consistency and
time-saving.

These objectives cover the key skills and knowledge that Chartered Accountants need to
effectively utilize Mail Merge for various professional tasks. This chapter delves into practical
projects that Chartered Accountants commonly encounter in their day-to-day work, utilizing
Mail Merge to automate the generation of documents.

4.1. STANDARD CONFIRMATION LETTERS

Project Overview: Standard Confirmation Letters are essential documents in the auditing
process. They are sent to third parties to confirm specific details, such as account balances
or agreements. Utilizing Mail Merge streamlines the process of generating and sending these
letters.

Steps to Create Standard Confirmation Letters:

1. Set Up Data Source:
• Prepare a dataset with the necessary information, including recipient names,
addresses, and confirmation details.

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Figure: Window to add a list of recipients

2. Design the Confirmation Letter Template:

• Create a Word document with placeholders for recipient details and confirmation infor
mation.
3. Insert Merge Fields:
• Place merge fields in the template to dynamically insert recipient-specific data.

Figure: Insert Merge Field menu and the fields available to insert

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4. Initiate Mail Merge:

• Use the Mail Merge Wizard to link the template with the data source.

Figure: Start Mail Merge Wizardin Mailings Tab

Figure: Step bystep Mail Merge Wizard

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5. Preview and Verify:

• Review merged letters to ensure accuracy.

6. Complete the Mail Merge:

• Print or save the confirmation letters for distribution.

Below is a template for a Standard Confirmation Letter with placeholders for recipient details
and confirmation information:

[Your Name]
[Your Title]
[Your Company Name]
[Address Line 1]
[Address Line 2]
[City, State, ZIP Code]
[Date]

[Recipient Name]
[Recipient Title]
[Recipient Company Name]
[Recipient Address Line 1]
[Recipient Address Line 2]
[Recipient City, State, ZIP Code]
Dear [Recipient Name],

Subject: Confirmation of [Details to be Confirmed]

I hope this letter finds you well. We are writing to formally confirm [details to be confirmed, e.g.,
account balances, agreements, etc.] in accordance with our ongoing [nature of relationship or
engagement].

The specifics of the confirmation are as follows:

[Provide detailed information that needs confirmation. You may include specific figures, terms,
or any other relevant details.]

Please review the provided information and confirm its accuracy at your earliest convenience.
If there are any discrepancies or if you require further clarification, please do not hesitate to
contact us.

Your prompt attention to this matter is greatly appreciated. We value our continued partnership
and look forward to your confirmation.

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Thank you for your cooperation.

Sincerely,
[Your Name]
[Your Title]
[Your Company Name]
[Contact Information]

Note: Replace the placeholders enclosed in square brackets with actual details before sending
the letter. This template provides a structure for a Standard Confirmation Letter, and you should
customize it according to the specific details of your confirmation.

4.2. AUDIT ENGAGEMENT LETTERS

Project Overview: Audit Engagement Letters are crucial for establishing the terms and scope
of an audit engagement. Automating the creation of these letters with Mail Merge enhances
efficiency and ensures consistency.

Steps to Create Audit Engagement Letters:

1. Define Engagement Terms:

• Clearly outline the scope, objectives, and responsibilities of the audit engagement.

2. Design the Engagement Letter Template:

• Create a template with placeholders for client and engagement-specific information.

3. Insert Merge Fields:

• Incorporate merge fields for client name, engagement dates, and other relevant details.

4. Link Template with Data Source:

• Use Mail Merge to connect the template with the dataset.

5. Preview and Verify:

• Review merged letters to confirm accuracy of information.

6. Finalize and Distribute:

• Print or save the engagement letters for client review and signature.

Below is a template for an Audit Engagement Letter with placeholders for client and engagement-
specific information:

[Your Name]
[Your Title]
[Your Company Name]

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[Address Line 1]
[Address Line 2]
[City, State, ZIP Code]
[Date]
[Client Name]
[Client Title]
[Client Company Name]
[Client Address Line 1]
[Client Address Line 2]
[Client City, State, ZIP Code]

Subject: Engagement Letter for Audit Services

Dear [Client Name],
We are pleased to confirm our engagement with [Client Company Name] (“Client”) to perform
an audit of the financial statements for the year ending [Year].

Scope of Services:
Our audit will be conducted in accordance with [Applicable Audit Standards, e.g., Generally
Accepted Auditing Standards (GAAS)]. The objective of the audit is to express an opinion on the
fairness of the financial statements.

Responsibilities:
• The management of the Client is responsible for the preparation and fair presentation of
the financial statements.
• Our responsibility is to express an opinion on the financial statements based on our audit.

Timing and Reporting:

We will commence the audit on [Start Date] and plan to complete it by [End Date]. Upon
completion, we will issue our audit report.

Fee Arrangements:
Our fees for these services will be [Specify Fee Structure, e.g., hourly rates or fixed fee]. An estimate
of the total fee is [Amount]. Invoices will be issued [Specify Billing Frequency, e.g., monthly].

Engagement Contact:
For the purpose of this engagement, [Your Name] will be your primary contact. You can reach
[him/her] at [Contact Information].

Please sign and return a copy of this letter to indicate your agreement with the terms and scope
of our engagement. If you have any questions or require further clarification, please do not
hesitate to contact us.

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Thank you for entrusting us with this important engagement. We look forward to working together.

Sincerely,
[Your Name]
[Your Title]
[Your Company Name]
[Contact Information]

Note: Replace the placeholders enclosed in square brackets with actual details before sending
the letter. This template provides a structure for an Audit Engagement Letter, and you should
customize it according to the specific details of your engagement.

4.3. MANAGEMENT REPRESENTATION LETTERS (MRLS)

Project Overview: Management Representation Letters are essential documents that request
confirmation from management regarding the accuracy and completeness of information
provided during an audit. Automating the generation of MRLs using Mail Merge enhances
efficiency.

Steps to Create Management Representation Letters:

1. Prepare Requested Information:

• Identify the specific details and assertions that need to be confirmed by management.

2. Design the MRL Template:

• Create a template with placeholders for management and engagement details.

3. Insert Merge Fields:

• Add merge fields to dynamically insert recipient-specific data.

4. Connect Template with Data Source:

• Use Mail Merge to link the template with the dataset.

5. Preview and Confirm:

• Review merged letters to ensure accuracy of information.

6. Complete the Mail Merge:

• Print or save the MRLs for distribution and collection of management signatures.

Below is a template for a Management Representation Letter (MRL) with placeholders for
management and engagement details:

[Your Name]

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[Your Title]
[Your Company Name]
[Address Line 1]
[Address Line 2]
[City, State, ZIP Code]
[Date]

[Client Name]
[Client Title]
[Client Company Name]
[Client Address Line 1]
[Client Address Line 2]
[Client City, State, ZIP Code]

Subject: Management Representation Letter

Dear [Client Name],

We are in the process of conducting our audit of the financial statements of [Client Company
Name] (“Client”) for the year ending [Year]. As part of our audit, we request management to
provide certain representations.

Management Representations:

1. The financial statements have been prepared in accordance with [Applicable Financial
Reporting Framework, e.g., GAAP].

2. Management is responsible for the accuracy and completeness of the financial records,
including the disclosure of all relevant information.

3. All transactions have been recorded and are reflected in the financial statements.

4. Management has disclosed all information regarding fraud, actual or suspected, affecting
the entity.

5. Management has provided us with all information relevant to the audit.

6. There are no circumstances that could have a material effect on the financial statements
and have not been disclosed to us.

Please confirm your agreement with the above representations by signing and returning a copy
of this letter at your earliest convenience. If there are any matters you believe should be brought
to our attention, please let us know.

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We appreciate your cooperation and assistance in facilitating the audit process. If you have any
questions or require further clarification, please do not hesitate to contact us.

Thank you for your attention to this matter.

Sincerely,

[Your Name]
[Your Title]
[Your Company Name]
[Contact Information]

Note: Replace the placeholders enclosed in square brackets with actual details before sending
the letter. This template provides a structure for a Management Representation Letter, and you
should customize it according to the specific details of your engagement.

4.4. BOARD MINUTES

Project Overview: Generating Board Minutes is a crucial task for Chartered Accountants involved
in corporate governance and compliance. Automating this process with Mail Merge ensures
consistent and accurate documentation.

STEPS TO CREATE BOARD MINUTES:

1. Compile Meeting Information:

• Gather details of the board meeting, including attendees, discussions, decisions, and
resolutions.

2. Design the Board Minutes Template:

• Create a template with placeholders for meeting specifics.

3. Insert Merge Fields:

• Add merge fields to dynamically insert meeting details.

4. Link Template with Data Source:

• Utilize Mail Merge to connect the template with the dataset.

5. Preview and Confirm:

• Review merged minutes to ensure accuracy of information.

6. Finalize and Distribute:

• Print or save the minutes for distribution to board members.

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Below is a template for Board Minutes with placeholders for meeting specifics:

[Your Name]
[Your Title]
[Your Company Name]
[Address Line 1]
[Address Line 2]
[City, State, ZIP Code]
[Date]

[Board of Directors’ Name]

[Board of Directors’ Title]
[Company Name]
[Company Address Line 1]
[Company Address Line 2]
[City, State, ZIP Code]

Minutes of the [Meeting Type] Meeting

Date: [Meeting Date]
Time: [Meeting Time]

Location: [Meeting Location]

Present:

1. [Name of Attendee 1] - [Title]

2. [Name of Attendee 2] - [Title]
...
[Add more attendees as necessary]

Agenda:

1. [Agenda Item 1]
2. [Agenda Item 2]
...
[Add more agenda items as necessary]

Minutes:
1. Approval of Previous Meeting Minutes:
- The minutes of the previous meeting were reviewed and approved unanimously.

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2. Discussion of Agenda Items:

a. [Agenda Item 1]
- [Details of discussion]
b. [Agenda Item 2]
- [Details of discussion]
...
[Add details for each agenda item]

3. Decisions and Resolutions:

a. [Decision/Resolution 1]
- [Details of the decision/resolution]
b. [Decision/Resolution 2]
- [Details of the decision/resolution]
...
[Add details for each decision/resolution]

4. Next Meeting:
- The next meeting is scheduled for [Date], at [Time], in [Location].
Adjournment:
The meeting was adjourned at [Time].
espectfully Submitted,
Your Name]
[Your Title]
[Your Company Name]
[Contact Information]

Note: Replace the placeholders enclosed in square brackets with actual details before sending
the minutes. This template provides a structure for Board Minutes, and you should customize it
according to the specific details of your board meeting.

4.5. AUDIT REPORTS

Project Overview: Audit Reports are critical documents summarizing the findings of an audit
engagement. Automating the creation of these reports using Mail Merge ensures consistency
and saves valuable time.

STEPS TO CREATE AUDIT REPORTS:

1. Compile Audit Findings:

• Gather all relevant information, including audit scope, procedures, findings, and
recommendations.

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2. Design the Audit Report Template:

• Create a template with placeholders for audit specifics.

3. Insert Merge Fields:

• Incorporate merge fields to dynamically insert audit details.

4. Connect Template with Data Source:

• Use Mail Merge to link the template with the dataset.

5. Preview and Review:

• Carefully review the merged report to ensure accuracy and completeness.

6. Finalize and Distribute:

• Print or save the audit reports for distribution to stakeholders.

Below is a template for an Audit Report with placeholders for audit specifics:
[Your Name]
[Your Title]
[Your Company Name]
[Address Line 1]
[Address Line 2]
[City, State, ZIP Code]
[Date]

[Client Name]
[Client Title]
[Client Company Name]
[Client Address Line 1]
[Client Address Line 2]
[Client City, State, ZIP Code]

Independent Auditor’s Report

[Report Date]

To the Board of Directors of [Client Company Name]:

We have audited the accompanying financial statements of [Client Company Name], which
comprise the balance sheet as of [Date], and the related statements of income, changes in
equity, and cash flows for the year then ended, and a summary of significant accounting policies
and other explanatory information.

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Management’s Responsibility for the Financial Statements:

Management is responsible for the preparation and fair presentation of these financial statements
in accordance with [Applicable Financial Reporting Framework, e.g., GAAP]. This includes the
design, implementation, and maintenance of internal control relevant to the preparation and
fair presentation of financial statements that are free from material misstatement, whether due
to fraud or error.

Auditor’s Responsibility:
Our responsibility is to express an opinion on these financial statements based on our audit. We
conducted our audit in accordance with [Applicable Audit Standards, e.g., Generally Accepted
Auditing Standards (GAAS)]. Those standards require that we plan and perform the audit to
obtain reasonable assurance about whether the financial statements are free from material
misstatement.

Opinion:
In our opinion, the financial statements referred to above present fairly, in all material respects,
the financial position of [Client Company Name] as of [Date], and the results of its operations
and its cash flows for the year then ended in accordance with [Applicable Financial Reporting
Framework, e.g., GAAP].

Report Signature:
[Your Name]
[Your Title]
[Your Company Name]

[Contact Information]
[Signature]
[Date]

Note: Replace the placeholders enclosed in square brackets with actual details before finalizing
and sending the audit report. This template provides a structure for an Audit Report, and you
should customize it according to the specific details of your audit engagement.

This chapter provides detailed guidance on utilizing Mail Merge for various CA office assignments,
including confirmation letters, engagement letters, representation letters, board minutes, and
audit reports. These projects demonstrate the practical applications of Mail Merge in the field of
Chartered Accountancy.

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SUMMARY

PROJECTS WITH MAIL MERGE

4.1. STANDARD CONFIRMATION LETTERS

Project Overview: Standard Confirmation Letters are crucial in auditing. They confirm specific
details, like account balances or agreements, with third parties. Mail Merge streamlines their
creation and distribution.

Steps to Create Standard Confirmation Letters:

1. Set Up Data Source: Prepare a dataset with recipient names, addresses, and
confirmation details.
2. Design Confirmation Letter Template: Create a Word document with placeholders for
recipient details and confirmation information.
3. Insert Merge Fields: Place merge fields in the template to dynamically insert
recipient-specific data.
4. Initiate Mail Merge: Link the template with the data source using the Mail Merge Wizard.
5. Preview and Verify: Review merged letters to ensure accuracy.
6. Complete the Mail Merge: Print or save confirmation letters for distribution.

4.2. AUDIT ENGAGEMENT LETTERS

Project Overview: Audit Engagement Letters are crucial in setting terms and scope for an
audit. Automating their creation with Mail Merge ensures efficiency and consistency.

Steps to Create Audit Engagement Letters:

1. Define Engagement Terms: Clearly outline the scope, objectives, and responsibilities of
the audit engagement.
2. Design Engagement Letter Template: Create a template with placeholders for client and
engagement-specific information.
3. Insert Merge Fields: Incorporate merge fields for client name, engagement dates, and
other relevant details.
4. Link Template with Data Source: Use Mail Merge to connect the template with the
dataset.
5. Preview and Verify: Review merged letters to confirm accuracy of information.

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6. Finalize and Distribute: Print or save the engagement letters for client review and
signature.

4.3. MANAGEMENT REPRESENTATION LETTERS (MRLS)

Project Overview: Management Representation Letters seek confirmation from management

regarding the accuracy and completeness of information provided during an audit. Automat-
ing MRLs with Mail Merge enhances efficiency.

Steps to Create Management Representation Letters:

1. Prepare Requested Information: Identify specific details and assertions requiring confir-
mation by management.
2. Design MRL Template: Create a template with placeholders for management and en-
gagement details.
3. Insert Merge Fields: Add merge fields to dynamically insert recipient-specific data.
4. Connect Template with Data Source: Use Mail Merge to link the template with the dataset.
5. Preview and Confirm: Review merged letters to ensure accuracy of information.
6. Complete the Mail Merge: Print or save the MRLs for distribution and collection of manage-
ment signatures.

4.4. BOARD MINUTES

Project Overview: Generating Board Minutes is crucial for Chartered Accountants involved
in corporate governance and compliance. Automating this process with Mail Merge ensures
consistent and accurate documentation.

Steps to Create Board Minutes:

1. Compile Meeting Information: Gather details of the board meeting, including attendees,
discussions, decisions, and resolutions.
2. Design Board Minutes Template: Create a template with placeholders for meeting spe-
cifics.
3. Insert Merge Fields: Add merge fields to dynamically insert meeting details.
4. Link Template with Data Source: Utilize Mail Merge to connect the template with the
dataset.
5. Preview and Confirm: Review merged minutes to ensure accuracy of information.
6. Finalize and Distribute: Print or save the minutes for distribution to board members.

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4.5. AUDIT REPORTS

Project Overview: Audit Reports are critical documents summarizing the findings of an audit
engagement. Automating the creation of these reports using Mail Merge ensures consistency
and saves valuable time.

Steps to Create Audit Reports:

1. Compile Audit Findings: Gather all relevant information, including audit scope, procedures,
findings, and recommendations.
2. Design Audit Report Template: Create a template with placeholders for audit specifics.
3. Insert Merge Fields: Incorporate merge fields to dynamically insert audit details.
4. Connect Template with Data Source: Use Mail Merge to link the template with the dataset.
5. Preview and Review: Carefully review the merged report to ensure accuracy and
completeness.
6. Finalize and Distribute: Print or save the audit reports for distribution to stakeholders.

These projects demonstrate how Mail Merge can significantly streamline document creation
and distribution for Chartered Accountants in various scenarios.

MULTIPLE CHOICE QUESTIONS (MCQS)

1. What is the purpose of using Mail Merge in Chartered Accountancy?

A) Automating data entry
B) Generating personalized documents
C) Conducting financial analysis
D) Creating presentations

2. Which of the following is a key benefit of using Mail Merge?

A) Personalization
B) Data encryption
C) File compression
D) Network security

3. Which step comes after designing the template in setting up a Mail Merge?
A) Inserting merge fields
B) Selecting recipients
C) Starting the Mail Merge Wizard

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D) Opening Microsoft Word

4. What is the purpose of selecting recipients in Mail Merge?

A) Designing the template
B) Defining the document type
C) Providing dataset information
D) Inserting merge fields

5. Which option allows manual entry of data for small datasets in Mail Merge?
A) Use an Existing List
B) Type a New List
C) Choose from Outlook Contacts
D) Select Recipients

6. In Mail Merge, where do you insert merge fields in the document?

A) In the “View” tab
B) In the “Mailings” tab
C) In the “Insert” tab
D) In the “Home” tab

7. In Mail Merge, where can you find the option to preview and verify the merged documents?
A) “Review” tab
B) “Insert” tab
C) “Mailings” tab
D) View” tab

8. Which project involves sending documents to third parties to confirm specific details?
A) Standard Confirmation Letters
B) Audit Engagement Letters
C) Management Representation Letters
D)Board Minutes

9. What is the purpose of an Audit Engagement Letter?

A) To request confirmation from management
B) To establish terms and scope of an audit
C) To request information for an audit report
D) To automate the audit process

10. Which project involves confirming the accuracy and completeness of information
provided during an audit?
A) Standard Confirmation Letters

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B) Audit Engagement Letters

C) Management Representation Letters
D) Board Minutes

11. What type of information is typically included in a Management Representation Letter

(MRL)?
A) Details of audit procedures
B) Request for payment
C) Confirmation of information accuracy
D) Terms and scope of engagement

12. Which project involves documenting discussions, decisions, and resolutions of a board
meeting?
A) Standard Confirmation Letters
B) Audit Engagement Letters
C) Management Representation Letters
D) Board Minutes

13. What is the purpose of an Audit Report?

A) To request confirmation from management
B) To establish terms and scope of an audit
C) To summarize audit findings and opinions
D) To document board meeting minutes

Answers
1. B) Generating personalized documents
2. A) Personalization
3. A) Inserting merge fields
4. C) Providing dataset information
5. B) Type a New List
6. B) In the “Mailings” tab
7. C) “Mailings” tab
8. A) Standard Confirmation Letters
9. B) To establish terms and scope of an audit
10. C) Management Representation Letters
11. C) Confirmation of information accuracy
12. D) Board Minutes
13. C) To summarize audit findings and opinions
14. A) Financial statements

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SELF-EXAMINATION QUESTIONS FOR PRACTICE

STANDARD CONFIRMATION LETTERS:

1. What is the purpose of Standard Confirmation Letters in the auditing process?

2. List the steps involved in creating Standard Confirmation Letters using Mail Merge.

3. How do you set up a data source for Standard Confirmation Letters?

4. Why is it important to preview and verify the merged letters before finalizing the
Mail Merge process?

5. Can you provide an example of a situation where automating Standard

Confirmation Letters with Mail Merge would be beneficial for a Chartered Accountant?

AUDIT ENGAGEMENT LETTERS:

1. Explain the significance of Audit Engagement Letters in the auditing process.

2. Enumerate the steps for creating Audit Engagement Letters using Mail Merge.

3. What information should be included in the Audit Engagement Letter template?

4. How does Mail Merge assist in streamlining the process of creating Audit
Engagement Letters?

5. Provide an example of a scenario where automating Audit Engagement Letters with Mail
Merge would be advantageous for a Chartered Accountant.

MANAGEMENT REPRESENTATION LETTERS (MRLS):

1. Why are Management Representation Letters important in the audit process?

2. Outline the steps involved in creating Management Representation Letters using

Mail Merge.

3. What information should be included in a Management Representation Letter template?

4. How does Mail Merge enhance the efficiency of generating Management

Representation Letters?

5. Give an example of a situation where automating Management Representation Letters

with Mail Merge would be valuable for a Chartered Accountant.

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BOARD MINUTES:

1. What is the purpose of generating Board Minutes for a Chartered Accountant?

2. List the steps for creating Board Minutes using Mail Merge.

3. What information should be included in a Board Minutes template?

4. How does Mail Merge contribute to consistency in documenting Board Minutes?

5. Provide an example of a scenario where automating Board Minutes with Mail Merge
would be beneficial for a Chartered Accountant.

AUDIT REPORTS:

1. Why are Audit Reports crucial in the auditing process?

2. Enumerate the steps for creating Audit Reports using Mail Merge.

3. What information should be included in an Audit Report template?

4. How does Mail Merge improve efficiency in generating Audit Reports?

5. Give an example of a situation where automating Audit Reports with Mail Merge would be
advantageous for a Chartered Accountant.

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TASK STATEMENT KNOWLEDGE STATEMENT

Create a document showcasing various text Students must understand the basics of
formatting, techniques, include font size, size documentation and presentation
and color settings, alignment and paragraph

Create a macro all type of formatting

including page border and color

Summaraize the concept of macros in

pointwise

generate the flowchart about the mail merge

fundamentals

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 UNIT

1
E-learning
Basics of
MS Excel
 MS EXCEL

CHAPTER 1
INTRODUCTION TO MICROSOFT EXCEL
Microsoft Excel is a powerful spreadsheet application that has become an indispensable tool for
professionals across various industries. Developed by Microsoft, Excel offers a versatile platform
for organizing, analysing, and presenting data in a structured and efficient manner.

Excel’s intuitive interface allows users to create electronic spreadsheets, commonly referred
to as worksheets, where data can be entered, manipulated, and displayed. These worksheets
are organized within workbooks, providing a convenient way to manage related data and
calculations.

1. MANAGING WORKSHEETS

LEARNING OBJECTIVES

a Understand the fundamental features of Microsoft Excel, including workbook structure

and worksheet components.

a Develop proficiency in organizing data through tasks such as creating, deleting, and
renaming worksheets.

a Learn advanced techniques for managing and navigating large datasets efficiently,
including using grouping, freezing panes, and utilizing hyperlinks.

a Master data manipulation skills by practicing tasks like copying, moving, and protecting
worksheets.

a Explore collaboration and data sharing capabilities within Excel, including sharing
workbooks and protecting data with password security.

Managing worksheets in Excel is a crucial aspect of efficient data organization and analysis.
Worksheets serve as individual spreadsheets within an Excel workbook, while workbooks are files
containing one or more worksheets. They collectively help you compartmentalize and evaluate
your data. An illustrative instance of the Excel interface displays various sheets within the default
workbook, often named “Book1,” providing a basic layout that aids in the management of data
across different sections.

1.1. WORKSHEET BASICS

In the realm of Excel, worksheets serve as the foundation for organizing data, computations,

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and visual representations. Each worksheet operates within a workbook—a repository of related
worksheets. This section delves into the essentials of worksheet management, from creating new
ones to navigating between them, facilitating a comprehensive grasp of Excel’s organizational
structure.

1.1.1 INTRODUCTION TO WORKSHEETS AND WORKBOOKS:

Worksheets are individual spreadsheets within an Excel workbook. Workbooks are files that
contain one or more worksheets. They are used to organize and analyse data.

Figure: Basic layout of MS Excel

Above is the example of home screen of Excel with multiple sheets added to the default workbook
named “Book1”.

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Figure: Basic layout of MS Excel

1.1.2.CREATING NEW WORKSHEETS AND WORKBOOKS:

To create a new workbook, go to “File” > “New” and choose “Blank Workbook”. To add a new
worksheet, right-click on an existing worksheet tab and select “Insert” and choose “Worksheet”.
You may also add worksheets by clicking on the “Plus” button next to the worksheet name.

1.1.3.NAVIGATING WITHIN A WORKSHEET AND WORKBOOK:

Use the arrow keys, mouse scroll, or navigation buttons to move within a worksheet. The tabs at
the bottom of the Excel window allow you to switch between worksheets in the same workbook.

1.1.4.SELECTING CELLS, ROWS, AND COLUMNS:

Click on a cell to select it. Hold Shift and click to select a range of cells. Click on column/row
headers to select entire columns or rows.

1.2. ENTERING AND EDITING DATA

Excel’s prowess isn’t just in calculations—it’s also an adept data entry and editing tool. This
section delves into the art of populating cells with data, guiding you through input methods and
facilitating content adjustments, contributing to a thorough understanding of data manipulation
in Excel.

1.2.1 Inputting Data into Cells:

Click on a cell and start typing to input data. Press Enter to move to the next cell.

1.2.2 EDITING AND DELETING CELL CONTENTS:

Double-click on a cell to edit its contents. Press Delete or Backspace to clear cell contents.

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1.3 FORMATTING WORKSHEETS

Presenting data in a visually coherent and appealing manner is pivotal. This segment delves into
formatting techniques that elevate your worksheet’s aesthetics and clarity, demonstrating how
to imbue your content with visual impact through font adjustments, cell borders, shading, and
numeric formatting.

1.3.1 CHANGING FONT STYLES AND SIZES:

Select cells and use the font options in the “Font” group of
“Home” tab to change font styles, sizes, and colors.

Figure: Font group

1.3.2 APPLYING CELL BORDERS AND SHADING:
Use the “Borders” button in the ribbon to add borders around cells. Use the “Fill Color” option to
shade cells with colors.

1.3.3 FORMATTING NUMBERS AS CURRENCY, PERCENTAGES, ETC.:

Select cells and use the “Number Format” dropdown to
format numbers as currency, percentages, dates, etc.

Figure: Number group

Note: Formatting worksheets is covered in detail in the sub-topic “Handling Data Formats”.

1.4 MANAGING ROWS AND COLUMNS

Managing the layout of your worksheet involves more than data input. This section offers insights
into structuring rows and columns effectively, along with advanced techniques like freezing
panes. By harnessing these tools, your data stays organized, easily accessible, and aesthetically
pleasing.

1.4.1. INSERTING AND DELETING ROWS AND COLUMNS:

Right-click on a row/column header and choose “Insert” or “Delete” to add or remove rows/
columns.

1.4.2. HIDING AND UNHIDING ROWS AND COLUMNS:

Select rows/columns, right-click, and choose “Hide” or “Unhide” to make data temporarily visible
or invisible.

1.4.3. ADJUSTING COLUMN WIDTHS AND ROW HEIGHTS:

Drag the column/row boundary to adjust width or height. Double-click the boundary to
automatically fit the content.

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1.4.4. FREEZING PANES FOR IMPROVED VISIBILITY:

Use “Freeze Panes” under the “View” tab to keep certain rows/columns visible while scrolling
through large datasets.

Figure: Freeze panes

Note: Apply Freeze panes on row 10 if you want to freeze till row 9. If you want to freeze only row
9, apply freeze panes on row 9 alone.

1.5 WORKING WITH MULTIPLE WORKSHEETS

Working with multiple worksheets expands Excel’s capacity for multifaceted data management.
This segment delves into techniques like renaming, copying, moving, and linking sheets. By
mastering these skills, you harness the potential to orchestrate intricate data relationships
across your workbook, fostering a deeper understanding of interconnected data manipulation.
1.5.1 Renaming and Reordering Worksheets:

Right-click on a worksheet tab to rename or change the tab colour. Drag tabs to reorder
worksheets.

1.5.2 COPYING AND MOVING WORKSHEETS WITHIN WORKBOOKS:

Right-click on a tab and choose “Move or Copy” to duplicate or move a worksheet to another
location within the same or different workbook.

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Figure: Move or Copy Sheet

Note: Tick the check box “Create a copy” to make a copy of the sheet. Otherwise, the sheet will
be permanently moved to the selected workbook.

1.5.3. LINKING DATA BETWEEN WORKSHEETS:

Use formulas to link data between worksheets. For instance,
use “=Sheet2!A1” to reference cell A1 on Sheet2.

Note: After typing “=” on the cell you may directly go to sheet 2 and select the respective cell to
reference it.

SUMMARY

• Worksheets are individual spreadsheets within an Excel workbook.

• Create a new workbook through “File” > “New” > “Blank Workbook.”
• Tabs at the bottom allow switching between worksheets within the same workbook.
• Click a cell to select it; hold Shift and click for cell range selection.
• Select entire columns or rows by clicking column/row headers.
• Start typing in a cell to input data; press Enter to move to the next cell.
• Double-click a cell to edit its contents; use Delete or Backspace to clear content.
• Format numbers as currency, percentages, etc., using the “NumberFormat” dropdown.
• Freeze Panes under “View” tab keeps specific rows/columns visible during scrolling.
• Check “Create a copy” to duplicate sheet across same/different workbooks.

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MULTIPLE CHOICE QUESTIONS (MCQS)

1.What is a workbook in Microsoft Excel?

a. A single spreadsheet
b. A collection of related worksheets
c. A file format used to save data
d. A formatting option for cells

2. How do you create a new worksheet in Excel?

a. Right-click on an existing worksheet tab and select “Insert”
b. Go to “File” > “New” and choose “Blank Worksheet”
c. Press Ctrl + N
d. Click on the “Plus” button next to the worksheet name

3. Which option allows you to add borders around cells in Excel?

a. Format Cells
b. Borders Button
c. Cell Options
d. Cell Formatting

4. What does freezing panes in Excel mean?

a. Locking a cell so it cannot be edited
b. Keeping certain rows/columns visible while scrolling
c. Removing all formatting from a cell
d. Deleting a row or column

5. How do you adjust the width of a column in Excel?

a. Drag the column boundary
b. Right-click and select “Adjust Width”
c. Go to “Format” > “Column Width”
d. Press Ctrl + A

6. Which formula would you use to reference cell A1 on Sheet2?

a. =Sheet2!A1
b. =Sheet1!A1
c. =A1(Sheet2)
d. =Sheet2(A1)

7. How do you select an entire column in Excel?

a. Click on the column header
b. Double-click on a cell in the column

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c. Right-click and select “Select Column”

d. Press Ctrl + Shift + C

8. What is the purpose of the “Fill Color” option in Excel?

a. Change the font color
b. Add borders to cells
c. Shade cells with colors
d. Change the cell size

9. How do you delete a worksheet in Excel?

a. Right-click on the worksheet tab and select “Delete”
b. Press Ctrl + D
c. Go to “Edit” > “Delete Worksheet”
d. Worksheets cannot be deleted in Excel

10. What is the keyboard shortcut to move to the next cell in Excel?
a. Ctrl + Enter
b. Tab
c. Alt + Enter
d. Shift + Enter

11. Which menu option allows you to create a new workbook in Excel?
a. File > New
b. Edit >New
c. View > New
d. Format > New

12. What is the purpose of the “Freeze Panes” feature in Excel?

a. Lock certain cells so they cannot be edited
b. Keep certain rows/columns visible while scrolling
c. Hide selected rows/columns
d. Apply a freezing effect to the worksheet

13. How do you rename a worksheet in Excel?

a. Right-click on the worksheet tab and select “Rename”
b. Go to “File” > “Rename Worksheet”
c. Double-click on the worksheet tab
d. Worksheets cannot be renamed in Excel

14. What is the keyboard shortcut to undo the last action in Excel?
a. Ctrl + Z

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b. Ctrl + U
c. Ctrl + Y
d. Ctrl + A

15. How do you select multiple non-adjacent cells in Excel?

a. Hold Ctrl and click on the cells
b. Hold Shift and click on the cells
c. Use the arrow keys while holding Ctrl
d. It’s not possible to select non-adjacent cells in Excel

ANSWERS
1. What is a workbook in Microsoft Excel?
Option b. A collection of related worksheets
2. How do you create a new worksheet in Excel?
Option a. Right-click on an existing worksheet tab and select “Insert”
3. Which option allows you to add borders around cells in Excel?
Option b. Borders Button
4. What does freezing panes in Excel mean?
Option b. Keeping certain rows/columns visible while scrolling
5. How do you adjust the width of a column in Excel?
Option a. Drag the column boundary
6. Which formula would you use to reference cell A1 on Sheet2?
Option a. =Sheet2!A1
7. How do you select an entire column in Excel?
Option a. Click on the column header
8. What is the purpose of the “Fill Color” option in Excel?
Option c. Shade cells with colors
9. How do you delete a worksheet in Excel?
Option a. Right-click on the worksheet tab and select “Delete”
10. What is the keyboard shortcut to move to the next cell in Excel?
Option b. Tab
11. Which menu option allows you to create a new workbook in Excel?
Option a. File > New
12. What is the purpose of the “Freeze Panes” feature in Excel?
Option b. Keep certain rows/columns visible while scrolling
13. How do you rename a worksheet in Excel?
Option c. Double-click on the worksheet tab and then rename the worksheet
14. What is the keyboard shortcut to undo the last action in Excel?
Option a. Ctrl + Z
15. How do you select multiple non-adjacent cells in Excel?
Option a. Hold Ctrl and click on the cells

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SELF EXAMINATION QUESTIONS FOR PRACTICE

1. What is the purpose of worksheets and workbooks in Excel? How do they help in
organizing and managing data effectively?

2. Describe the steps to create a new workbook and add a new worksheet to an existing
workbook.

3. How can you navigate between different worksheets within the same workbook? Explain
the methods you can use.

4. Explain the process of selecting cells, rows, and columns in Excel. How would you select
an entire column using the keyboard?

5. What are the steps to input data into a cell in Excel? How do you move to the next cell
after entering data?

6. Describe the process of editing the contents of a cell in Excel. How would you clear the
contents of a cell?

7. How can you change the font styles, sizes, and colors of cells in Excel? Provide a brief
explanation of the “Number Format” dropdown.

8. Explain how to add cell borders and shading to enhance the appearance of your
worksheet. What is the purpose of using shading?

9. How would you adjust the column width and row height of cells in Excel? Is there a
shortcut to automatically fit the content within a cell?

10. What is the purpose of freezing panes in Excel? Describe how to use the “Freeze Panes”
feature to keep specific rows or columns visible while scrolling.

11. Describe the steps to rename a worksheet and change its tab color. How can you reorder
worksheets within a workbook?

12. Explain the process of copying and moving worksheets between workbooks. What does
the “Create a copy” option do during this process?

13. How can you link data between different worksheets using formulas? Provide an example
of a formula that references a cell in another sheet.

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CHAPTER 2
HANDLE DATA FORMATS AND LAYOUTS

LEARNING OBJECTIVES

a Understand the fundamental concepts of data formats and layouts in MS Excel,

including cell formatting, number formats, and text alignment.

a Learn to efficiently organize and manipulate data by applying various Excel features,
such as sorting, filtering, and grouping, to improve data layout and readability.

a Master the techniques of importing, exporting, and converting data between different
file formats (e.g., CSV, XLSX) while maintaining data integrity.

a Gain proficiency in creating visually appealing and structured Excel spreadsheets

through the effective use of tables, charts, and cell merging for improved data
presentation.

a Develop the skills to troubleshoot and resolve common data formatting and
layout issues in Excel to ensure accurate data analysis and reporting.

These learning objectives aim to provide CA students with a comprehensive understanding

of handling data formats and layouts in Microsoft Excel, especially in the context of financial
spreadsheets.

Effectively managing data formats and layouts is a cornerstone of Excel usage, particularly when
dealing with financial information. Accurate representation and appealing presentation of data
are crucial. This section delves into techniques that ensure your worksheets are well-structured
and that data is formatted in accordance with the formal standards, thus facilitating easier
comprehension and analysis.

2.1. NUMBER FORMATTING

Accurate portrayal of numerical data is paramount in financial spreadsheets. Number formatting
allows you to represent currency values, percentages, and decimals as they should appear.
Properly formatting numbers is crucial in financial spreadsheets to reflect currency, percentages,
and decimals appropriately.
To format a cell:
• Select the cell or range.
• Go to the “Home” tab.
• Choose a format from the
• “Number “ group. Figure: Number formatting

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• For currency, use the “Currency” option, and for percentages, select the “Percentage”
option. For custom formats, click “More Number Formats” to define specific formats like
displaying negatives in parentheses.

Figure: More Number formatting

Figure: Format cell

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2.2. DATE AND TIME FORMATTING

The precision demanded by accounting often extends to date and time representation. The
formatting of dates and time ensures accurate communication of temporal data.Accounting
often involves precise date and time representation.

Format dates and times as follows:

• Select the cell or range.
• Go to the “Home” tab.
• Choose a format from the “Number Format” dropdown, such as “Short Date” or
“Long Date.”

Use custom formatting for specific date layouts and calculations,

like applying “yyyy-mm-dd” for uniform date entries.

Figure: Date and time formatting

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2.3. CONDITIONAL FORMATTING

Conditional formatting introduces an intelligent layer to data visualization. It enables you to
automatically highlight cells that meet certain criteria, making key insights easily discernible.

Highlight important data points using conditional formatting:

• Select the cell range.
• Go to the “Home” tab.
• Click “Conditional Formatting” and choose a rule type.

For instance, you can highlight cells with values above a threshold in a different color. Use color
scales for value comparisons and data bars for visual data assessment.

Figure: Conditional formatting

2.4. CELL ALIGNMENT AND ORIENTATION

The layout of data within cells significantly influences readability. Alignment ensures a clean
presentation that is easy on the eyes.

Aligning text within cells enhances readability:

• Select the cell or range.
• Go to the “Home” tab
• Use the “Alignment” options to align text left, center, or right.
• To rotate text for better fit, use the “Orientation” dropdown and choose an angle.

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Figure: Cell alignment and Orientation

.
2.5. MERGING AND CENTERING CELLS

Creating distinct headers and enhancing the overall aesthetic of your spreadsheet is achieved
through the merging and centering of cells.

Merging cells can help create clear headers:

• Select the cells to merge.
• Go to the “Home” tab.
• Click the “Merge &Center” dropdown and choose a merging option.

Ensure you center the merged cell’s content for a polished appearance.

2.6. CELL STYLES AND THEMES

Maintaining consistency in formatting

is essential for professional-looking
worksheets. Cell styles and themes
provide a systematic approach to
achieving uniformity.

Consistency in formatting is crucial

for professional worksheets:
• Select the cell or range.
• Go to the “Home” tab.
• Apply a cell style from the
“Cell Styles” gallery.

Use predefined styles to maintain

uniformity, or customize styles to
Figure: Cell styles
match your organization’s branding.

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2.7. FORMATTING COLUMNS AND ROWS

Adjusting the dimensions of columns and rows plays a crucial role in enhancing the presentation
of your spreadsheet. By dragging column borders, you can fine-tune the width of columns to
accommodate content. Hovering over row boundaries and adjusting the row height allows you
to optimize readability.

Adjusting column widths and row heights improves presentation:

• Drag column borders to adjust widths.
• Hover over the row boundary to adjust row height.
Using the “Format” menu in the “Home” tab, you can autofit columns to match content length.

2.8. USING BORDERS AND GRIDLINES

Effectively using borders and gridlines helps draw attention to specific cells, guiding the viewer’s
focus and enhancing readability.

Adding borders enhances focus on specific cells:

• Select the cells to format.
• Go to the “Home” tab.
• Click the “Borders” dropdown to
choose border styles.

Enable or disable gridlines via the “View” tab to differentiate cells.

Fig : Show group in View tab

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SUMMARY

• Proper number formatting is essential for financial spreadsheets.

• Precision in accounting requires accurate date and time representation.

• Conditional formatting highlights data meeting specific criteria, enhancing data

visualization.

• Alignment influences data readability significantly.

• Merging and centering cells create clear headers and improve aesthetics.

• Uniform formatting enhances professional appearance. Cell styles help with that.

• Adjusting column and row dimensions enhances spreadsheet presentation.

Drag column borders to adjust widths. Hover over row boundary to adjust row height.

• Borders and gridlines focus attention on cells and enhance readability.

Enable or disable gridlines via the “View” tab.

MULTIPLE CHOICE QUESTIONS (MCQS)

1. What is the purpose of number formatting in Excel?

a. To change the font size
b. To accurately represent numerical data
c. To apply colors to cells
d. To merge cells

2. Which option in the “Home” tab allows you to format a cell with currency values?
a. Font
b. Alignment
c. Number
d. Format

3. How can you format a date to display as “dd/mm/yyyy” in Excel?

a. Select the cell, go to “Home” tab, choose “Short Date” from the “Number Format” dropdown.
b. Select the cell, go to “Home” tab, choose “Long Date” from the “Number Format” dropdown.
c. Select the cell, go to “Home” tab, choose “More Number Formats” and enter the format
manually.
d. This cannot be done in Excel.

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4. What does conditional formatting allow you to do in Excel?

a. Automatically highlight cells based on certain criteria.
b. Add conditional statements to cells.
c. Adjust cell alignment based on content.
d. Change the font style of selected cells.

5. How do you align text to the right within a cell in Excel?

a. Use the “Alignment” options in the “Home” tab.
b. Select the cell, right-click, and choose “Align Right”.
c. Press Ctrl + R.
d. It cannot be done in Excel.

6. Which option allows you to merge and center cells in Excel?

a. Format Cells
b. Alignment Options
c. Merge &Center Dropdown
d. Cell Styles

7. What is the purpose of adjusting column widths and row heights in Excel?
a. To change the font size in the cells.
b. To optimize the presentation of the spreadsheet.
c. To apply conditional formatting.
d. To merge cells.

8. How do you add borders to specific cells in Excel?

a. Go to the “Home” tab, click the “Borders” dropdown, and choose a border style.
b. Right-click on the cell and choose “Add Border”.
c. Press Ctrl + B.
d. This cannot be done in Excel.

9. What is the purpose of gridlines in Excel?

a. To differentiate cells and enhance readability.
b. To apply conditional formatting.
c. To merge cells.
d. To change the font color.

10. How do you format a cell to display currency values in Excel?

a. Select the cell, go to “Home” tab, choose “Currency” from the “Number Format” dropdown.
b. Select the cell, right-click, and choose “Format Currency”.
c. Press Ctrl + C.
d. It cannot be done in Excel.

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11. Which option allows you to adjust the row height in Excel?
a. Use the “Format” menu in the “Home” tab.
b. Drag the row boundary.
c. Right-click on the row and choose “Adjust Height”.
d. Press Ctrl + H.

12. How can you highlight cells with values above a specified threshold in Excel?
a. Use the “Conditional Formatting” option in the “Home” tab.
b. Right-click on the cell and choose “Highlight Values”.
c. Press Ctrl + H.
d. This cannot be done in Excel.

13. Which formatting option is essential for accurate representation of numerical data in
financial spreadsheets?
a. Number Formatting
b. Conditional Formatting
c. Date and Time Formatting
d. Cell Alignment and Orientation

14. How can you rotate text within a cell for better fit in Excel?
a. Use the “Alignment” options in the “Home” tab.
b. Right-click on the cell and choose “Rotate Text”.
c. Select the cell, go to “Home” tab, choose an angle from the “Orientation” dropdown.
d. Press Ctrl + R.

Answers
1. What is the purpose of number formatting in Excel?
Answer: b. To accurately represent numerical data
2. Which option in the “Home” tab allows you to format a cell with currency values?
Answer: c. Number
3. How can you format a date to display as “dd/mm/yyyy” in Excel?
Answer: c. Select the cell, go to “Home” tab, choose “More Number Formats” and enter the
format manually.
4. What does conditional formatting allow you to do in Excel?
Answer: a. Automatically highlight cells based on certain criteria.
5. How do you align text to the right within a cell in Excel?
Answer: a. Use the “Alignment” options in the “Home” tab.
6. Which option allows you to merge and center cells in Excel?
Answer: c. Merge &Center Dropdown

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7. What is the purpose of adjusting column widths and row heights in Excel?
Answer: b. To optimize the presentation of the spreadsheet.
8. How do you add borders to specific cells in Excel?
Answer: a. Go to the “Home” tab, click the “Borders” dropdown, and choose a border style.
9. What is the purpose of gridlines in Excel?
Answer: a. To differentiate cells and enhance readability.
10. How do you format a cell to display currency values in Excel?
Answer: a. Select the cell, go to “Home” tab, choose “Currency” from the “Number Format”
dropdown.
11. Which option allows you to adjust the row height in Excel?
Answer: b. Drag the row boundary.
12. How can you highlight cells with values above a specified threshold in Excel?
Answer: a. Use the “Conditional Formatting” option in the “Home” tab.
13. Which formatting option is essential for accurate representation of numerical data in
financial spreadsheets?
Answer: a. Number Formatting
14. How can you rotate text within a cell for better fit in Excel?
Answer: c. Select the cell, go to “Home” tab, choose an angle from the “Orientation”
dropdown.

SELF-EXAMINATION QUESTIONS FOR PRACTICE

1. Number Formatting:
a. How does proper number formatting benefit financial spreadsheets?
b. Explain the steps to format a cell as currency.
c. What does the “More Number Formats” option allow you to do?

2. Date and Time Formatting:

a. Why is accurate date and time formatting important in financial data?
b. Describe the steps to format a cell as a short date.
c. How can you apply custom formatting to dates for uniformity?

3. Conditional Formatting:
a. How does conditional formatting enhance data visualization?
b. Give an example of a situation where you might use color scales for conditional
formatting.

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c. Explain the process of highlighting cells with values above a certain threshold using con-
ditional formatting.

4. Cell Alignment and Orientation:

a. Why is proper cell alignment important in spreadsheets?
b. How can you align text within a cell to the right?
c. What is the purpose of using the “Orientation” dropdown in cell alignment?

5. Merging and Centering Cells:

a. How does merging and centering cells contribute to spreadsheet aesthetics?
b. Describe the steps to merge a group of cells and center their content.
c. Why is it important to ensure that merged cell content is centered?

6. Cell Styles and Themes:

a. Why is consistency in formatting important for professional-looking worksheets?
b. How can you apply a cell style from the “Cell Styles” gallery?
c. Can you customize cell styles to match your organization’s branding? If yes, how?

7. Formatting Columns and Rows:

a. Why is adjusting column widths and row heights important for presentation?
b. Describe how you can autofit columns to match content length.
c. How do you adjust the width of a column using drag borders?

8. Using Borders and Gridlines:

a. How do borders and gridlines enhance the readability of a spreadsheet?
b. Explain the steps to add borders around a group of cells.
c. How can you enable or disable gridlines in Excel

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CHAPTER 3
CREATE AND MANAGE TABLES

LEARNING OBJECTIVES

a Understand the fundamental concepts of data organization and table structures in

Microsoft Excel.

a Learn how to create tables efficiently to store and manage data in Excel, including
defining headers and formatting options.

a Explore advanced table management techniques such as sorting, filtering, and using
formulas within tables.

a Gain proficiency in modifying and customizing table designs to suit specific data needs.

a Develop the skills to troubleshoot and resolve common issues that may arise when
working with tables in MS Excel.

By mastering these objectives, you will be proficient in creating, managing, and utilizing tables in
Excel for efficient data organization and analysis in financial and accounting tasks.

Excel’s feature to create and manage tables is invaluable in organizing, analyzing, and
manipulating data efficiently. The ability to structure information with defined headers and
intrinsic functionalities enhances your financial and accounting endeavours. This section will
guide you through the process of creating and adeptly managing tables within your spreadsheet
tasks.

3.1. CREATING A TABLE

Creating a table grants you the capability to categorize data with clear headings and integrated
features, fostering a structured approach to data management. It allows you to organize data
with distinct headers and built-in functionalities.

Step 1: Select the data range you want to convert into a table.
Step 2: Go to the “Insert” tab.
Step 3: Click the “Table” button in the Tables group.
Step 4: Confirm that Excel has selected the correct range and that
the “Create Table” dialog box displays the correct range.
Step 5: Ensure “My table has headers” is checked if your data range includes headers.

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Step 6: Click “OK” to create the table.

Figure: Creating a Table

Figure: Created table

3.2. ADDING DATA TO A TABLE

After creating a table, the seamless process of data addition becomes evident. Starting from the
last row of the table, the simple action of typing initiates the expansion of the table to include
the newly inserted row. This dynamic feature streamlines the incorporation of new information,
ensuring the coherence of your data layout remains intact.

Once a table is created, adding data is seamless:

Step 1: Navigate to the last row of the table.

Step 2: Start typing data. Excel automatically expands the table to include the new row3.

3.3. FILTERING AND SORTING IN TABLES

Tables provide indispensable tools for data analysis, particularly through filtering and sorting.
Filtering, achieved by clicking the dropdown arrow on a column header, enables the display of
specific data based on chosen filter criteria. Sorting, on the other hand, involves clicking the sort

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icon on a column header, effectively arranging data in either ascending or descendingorder.

These capabilities empower you to extract meaningful insights from your data with ease.

Step 1 (Filtering):

Click the dropdown arrow on a column header. Choose a filter criterion to display specific data.

Step 2 (Sorting):

Click the sort icon on a column header to sort data in ascending or descending order.

Figure: Sorting and Filtering

3.4. TOTAL ROW IN TABLES

Integrating total rows within tables simplifies calculations by providing a designated row for
aggregations.

Total rows simplify calculation within a table:

Step 1: Ensure the table is selected.

Step 2: Go to the “Table Design” tab.

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Figure: Table style options

Step 3: Check the “Total Row” checkbox. Excel adds a new row at the bottom of the table.

Step 4: Click on the cell in the Total Row where you want to display a calculation

(e.g., sum, average).

Step 5: Choose the desired calculation from the dropdown arrow that appears.

Figure: Total row aggregation

3.5. RESIZING AND FORMATTING TABLES

The process of adjusting the dimensions and formatting of tables contributes to their effectiveness
in presenting data. Clicking on the table provides access to resize handles, facilitating easy
adjustment of the table’s size to suit your needs. Additionally, the “Table Design” tab offers a
range of table styles that can be applied to enhance the overall appearance and readability of
your data.

Adjusting table dimensions and formatting is straightforward:

Step 1: Click on the table.

Step 2: Use the resize handles to adjust the table size.

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Step 3: Go to the “Table Design” tab to apply table styles.

Figure: Table Styles

3.6. CONVERTING TABLES TO A RANGE

• The flexibility of Excel extends to the ability to convert table back to range if required.

Figure: Tools group

If needed, you can convert a table back to a range:

Step 1: Click on the table.

Step 2: Go to the “Table Design” tab.

Step 3: Click the “Convert to Range” button.

Step 4: Confirm the action in the prompt.t

Figure: Prompt window of Convert Table to Range

3.7. NAMED RANGES WITHIN TABLES

Named ranges simplify complex formulas within tables, contributing to efficient data analysis.
Once named, this range can be seamlessly utilized in formulas, streamlining calculations and
enhancing the clarity of your data analysis.

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Named ranges simplify formulas within tables:

Step 1: Select the cell range you want to name.

Step 2: Go to the “Formulas” tab.

Step 3: Click the “Create from Selection” button.

Step 4: Choose “Top row” if your table has headers.

Step 5: Click “OK” to create the named range.

Figure: Defined names group

By comprehensively understanding and implementing these techniques, you can harness the
power of Excel’s table functionalities to effectively manage, organize, and analyze financial and
accounting data with precision and ease.

SUMMARY

• Tables enhance data organization with clear headings and built-in functionalities.

• After table creation, adding data is simple by typing in the last row.

• Filtering involves dropdown menus on column headers to display specific data based on
criteria.

• Sorting is achieved by clicking sort icons, arranging data in ascending or descending

order.

• Total rows within tables simplify calculations by offering a designated row for
aggregations.

• Adjusting table dimensions enhances data presentation and appearance.”Table Design”

tab provides various table styles to improve readability.

• Named ranges simplify complex formulas within tables.Steps include selecting the range,
accessing the “Formulas” tab, and creating the named range.

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MULTIPLE CHOICE QUESTIONS (MCQS)

1. What is the purpose of creating a table in Excel?

a. To add colors to the data
b. To categorize data with clear headings and integrated features
c. To merge cells for better organization
d. To change the font size

2. How do you create a table in Excel?

a. Go to the “Insert” tab and click the “Table” button
b. Go to the “Format” tab and select “Create Table”
c. Right-click on the data range and choose “Create Table”
d. Press Ctrl + T

3. What is the significance of the “My table has headers” option when creating a table?
a. It changes the font style of the headers
b. It indicates that the data range includes headers for each column
c. It merges the headers for better visibility
d. It applies conditional formatting to the headers

4. How do you add data to a table after it is created?

a. Go to the first row after the table and start typing
b. Right-click on the table and choose “Add Data”
c. Select the last row of the table and press Enter
d. Use the “Add Data” button in the “Table Design” tab

5. What is the purpose of filtering in tables?

a. To automatically add new data to the table
b. To display specific data based on chosen filter criteria
c. To sort data in ascending order
d. To merge cells with similar values

6. How do you sort data in a table in Excel?

a. Click the sort icon on a column header
b. Right-click on a cell and choose “Sort”
c. Go to the “Data” tab and select “Sort”
d. Press Ctrl + S

7. What does the Total Row in a table allow you to do?

a. It indicates the total number of rows in the table
b. It provides a designated row for aggregations and calculations

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c. It merges all the cells in the last row

d. It changes the font color of the last row

8. How do you apply a table style to a table in Excel?

a. Use the “Format Table Style” option in the “Table Design” tab
b. Right-click on the table and choose “Apply Table Style”
c. Go to the “Home” tab and select a style from the “Table Styles” gallery
d. Press Ctrl + Shift + S

9. How can you convert a table back to a range in Excel?

a. Go to the “Table Design” tab and click “Convert to Range”
b. Right-click on the table and choose “Convert to Range”
c. Press Ctrl + R
d. Use the “Convert Table” option in the “Data” tab

10. What is the purpose of named ranges within tables?

a. To simplify complex formulas within tables
b. To change the font style of the table
c. To merge cells with specific names
d. To apply conditional formatting to the table

ANSWERS
1. What is the purpose of creating a table in Excel?
Answer: b. To categorize data with clear headings and integrated features
2. How do you create a table in Excel?
Answer: a. Go to the “Insert” tab and click the “Table” button
3. What is the significance of the “My table has headers” option when creating a table?
Answer: b. It indicates that the data range includes headers for each column
4. How do you add data to a table after it is created?
Answer: a. Go to the first row after the table and start typing
5. What is the purpose of filtering in tables?
Answer: b. To display specific data based on chosen filter criteria
6. How do you sort data in a table in Excel?
Answer: a. Click the sort icon on a column header
7. What does the Total Row in a table allow you to do?
Answer: b. It provides a designated row for aggregations and calculations
8. How do you apply a table style to a table in Excel?

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Answer: c. Go to the “Home” tab and select a style from the “Table Styles” gallery
9. How can you convert a table back to a range in Excel?
Answer: a. Go to the “Table Design” tab and click “Convert to Range”
10. What is the purpose of named ranges within tables?
Answer: a. To simplify complex formulas within tables

SELF-EXAMINATION QUESTIONS FOR PRACTICE

1. How does creating a table in Excel enhance the management of data? What are the key
advantages of using tables for data organization?

2. Outline the steps involved in creating a table in Excel. Explain the purpose of confirming the
correct range and selecting the “My table has headers” option.

3. Once a table is created, how does Excel facilitate the process of adding data? Describe the
dynamic feature that ensures the coherence of the data layout.

4. How can filtering and sorting capabilities in tables enhance data analysis? Explain the steps
for filtering data based on specific criteria and sorting data in ascending or descending
order.

5. What is the significance of the “Total Row” feature in tables? Describe the steps to activate
the “Total Row” and perform calculations within it.

6. In what ways does resizing and formatting contribute to the effectiveness of tables in data
presentation? How can you adjust the dimensions of a table using the resize handles?

7. How can you convert a table back to a range in Excel? Outline the steps involved in
converting a table to a range and explain the purpose of this action.

8. What is the role of named ranges within tables? How do named ranges simplify complex
formulas and contribute to efficient data analysis?

9. Imagine you have a table in Excel with sales data for different products. How would you use
the filtering feature to display only the rows where sales are above a certain threshold?

10. Explain the difference between sorting data in ascending and descending order within a
table. Provide an example scenario where you might need to perform each type of sorting.

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CHAPTER 4
PERFORM OPERATIONS WITH
FORMULAS & FUNCTIONS

LEARNING OBJECTIVES

a Understand the fundamental concepts of formulas and functions in MS Excel, including

cell references and mathematical operators.

a Learn to create and manipulate basic mathematical formulas to perform calculations

such as addition, subtraction, multiplication, and division.

a Gain proficiency in using a variety of Excel functions, including SUM, AVERAGE, MAX, MIN,
and COUNT, to analyze and summarize data effectively.

a Explore advanced functions like IF, VLOOKUP, and CONCATENATE to solve complex data
analysis problems and enhance spreadsheet functionality.

a Develop the skills to troubleshoot errors and optimize formula efficiency for more effi
cient data processing in Microsoft Excel.

Mastering formulas and functions is a cornerstone of Excel proficiency, especially in accounting

and finance. Let’s explore the key operations you can perform using formulas and functions to
streamline your data processing tasks effectively.

4.1. BASIC ARITHMETIC OPERATIONS

Basic arithmetic operations are the building blocks of Excel calculations. By using these operators
within formulas, you can perform fundamental mathematical computations with ease.Enter a
formula in a cell, starting with the equals sign (=), followed by the mathematical expression.

Performing straightforward arithmetic calculations is fundamental to Excel’s utility:

• Addition (+): Use the plus symbol (+) to sum up values, for example, =A1 + B1.
• Subtraction (-): Minus symbol (-) subtracts values, like =A1 - B1.
• Multiplication (*): Asterisk (*) multiplies values, as in =A1 * B1.
• Division (/): Forward slash (/) divides values, such as =A1 / B1.

4.2. USING BUILT-IN FUNCTIONS

Excel offers a vast library of built-in functions that simplify complex calculations. These functions
cater to various calculations, from simple addition to complex statistical analysis. Using functions

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streamlines calculations and ensures accuracy.

Leveraging Excel’s extensive library of functions simplifies complex calculations:

• Syntax: Start a formula with “=” followed by the function name and parentheses.
• Arguments: Enclose arguments (data ranges or values) within the parentheses.
• Example: =SUM (A1:A10) adds up values from A1 to A10.
• Press Enter to compute the result.

4.3. CELL REFERENCES IN FORMULAS

Cell references enable you to perform consistent calculations across multiple cells, with the
ability to adjust or lock references as needed.Use cell references like A1, B2 to refer to specific
cells. Relative references adjust automatically when copied to other cells. Absolute references
($A$1, $B$2) stay fixed when copied.

Referencing cells in formulas allows dynamic calculations:

• Relative References: Reference cells relatively, like =A1 + B1.
• Absolute References: Fix cell references with dollar signs, e.g., =$A$1.
• Mixed References: Combine relative and absolute references, such as =$A1.

4.4. MATH AND STATISTICAL FUNCTIONS

Math and statistical functions enable you to quickly perform calculations that are integral to
financial analysis and reporting. Excel’s functions cater to a wide range of mathematical and
statistical needs. SUM calculates the sum of values in a range. AVERAGE computes the average
of values in a range.MIN and MAX find the minimum and maximum values, respectively.
• SUM: Adds up a range of values, like =SUM (A1:A10).
• AVERAGE: Calculates the average of values, as in =AVERAGE (B1:B10).
• MIN and MAX: Find the smallest and largest values, e.g., =MIN (C1:C5).

4.5. LOGICAL FUNCTIONS

Logic functions helps to make decisions based on specific conditions.They are invaluable
for accounting tasks that involve condition-based calculations. They allow you to automate
decisions based on specific criteria.

IF function evaluates a condition and returns one value if true and another if false.AND and OR
functions combine multiple conditions.NOT function negates a condition.

Logic functions aid in decision-making by evaluating conditions:

IF Function: Evaluates a condition and returns one value if true and another if false. Syntax:
=IF(condition, value_if_true, value_if_false).
• Example: =IF(B2>100, “Above Target”, “Below Target”)
• Explanation: In this example, if the value in cell B2 is greater than 100, the

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formula returns “Above Target”; otherwise, it returns “Below Target.”

AND Function: Checks if all conditions are true. Syntax: =AND(condition1, condition2, ...).

OR Function: Checks if at least one condition is true. Syntax: =OR(condition1, condition2, ...).
• Example: =AND(B2>100, C2<50)
• Explanation: This formula checks if both conditions (B2>100 and C2<50) are true.
If both are true, the formula returns TRUE; otherwise, it returns FALSE.

NOT Function: Negates a condition.

• Syntax: =NOT(condition)
• Example: =NOT(D2=”Pending”)
• Explanation: The NOT function evaluates whether the value in cell D2 is not
equal to “Pending.” If it’s not “Pending,” the formula returns TRUE; otherwise, it
returns FALSE.

4.6. TEXT FUNCTIONS

In financial tasks, dealing with textual data is common. Text functions help you manipulate,
extract, and analyze text data. CONCATENATE combines text from different cells. LEFT and RIGHT
extract characters from the beginning or end of a text.LEN calculates the length of a text string.

CONCATENATE Function: Combines text from different cells.

• Syntax:=CONCATENATE(text1, text2, ...)

• Example:=CONCATENATE(“Invoice #”, A2)

• Explanation: This formula combines the text “Invoice #” with the value in cell A2.

LEFT and RIGHT Functions: Extract characters from the beginning or end of a text.
• Syntax (LEFT):=LEFT(text, num_chars)

• Syntax (RIGHT):=RIGHT(text, num_chars)

• Example (LEFT):=LEFT(A2, 5)

• Explanation: The LEFT function extracts the leftmost 5 characters from the value
in cell A2.

LEN Function: Calculates the length of a text string.

• Syntax: =LEN(text)

• Example: =LEN(C2)

• Explanation: The LEN function returns the number of characters in the value
of cellC2.

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4.7. DATE AND TIME FUNCTIONS

Accounting often involves precise date-based calculations. Date and time functions ensure
accurate handling of time-sensitive data. They are integral in financial calculations, particularly
for managing payment schedules, interest accruals, and more. Excel’s date and time functions
are vital for financial calculations:

TODAY and NOW Functions: Provide current date and time, respectively.
• Syntax (TODAY):=TODAY()

• Syntax (NOW):=NOW()

• Example (NOW):=NOW()

• Explanation: The NOW function returns the current date and time.

EOMONTH Function: Calculates the end of the month based on a given date.
• Syntax:=EOMONTH(start_date, months)

• Example:=EOMONTH(A2, 3)

• Explanation: This formula calculates the date that is 3 months after the value in cell A2.

DATEDIF Function: Computes the difference between two dates.

• Syntax:=DATEDIF(start_date, end_date, unit)

• Example:=DATEDIF(B2, C2, “d”)

• Explanation: The DATEDIF function calculates the number of days between the dates in
cells B2 and C2.

4.8. FINANCIAL FUNCTIONS

Excel includes specialized financial functions for accounting tasks. They are pivotal for calculating
loan payments, investment returns, and assessing the present value of future cash flows.PMT
calculates periodic loan payments.FV calculates future value of an investment.NPV computes
the net present value of cash flows.

PMT Function: Calculates periodic loan payments.

• Syntax:=PMT(rate, nper, pv)

• Example:=PMT(0.05/12, 36, -10000)

• Explanation: In this example, the formula calculates the monthly payment

for a loan of $10,000 with a 5% annual interest rate for 3 years (36 months).

FV Function: Computes future value of an investment.

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• Syntax:=FV(rate, nper, pmt, pv)

• Example:=FV(0.06/12, 24, -250, 0)

• Explanation: The formula calculates the future value of an investment where $250 is
invested monthly for 2 years at a monthly interest rate of 0.5% (6% annually).

NPV Function: Calculates the net present value of cash flows.

• Syntax:=NPV(rate, value1, value2, ...)

• Example: =NPV(0.1, -10000, 3000, 4000, 5000)

• Explanation: This formula calculates the net present value of cash flows with a discount
rate of 10%. The initial investment is -$10,000, and subsequent cash flows are $3,000,
$4,000, and $5,000.

4.9. LOOKUP AND REFERENCE FUNCTIONS

Lookup functions assist in retrieving specific data from tables.They are invaluable when dealing
with large datasets. They assist in retrieving precise information quickly and accurately.
VLOOKUP searches for a value in a table and returns a related value.HLOOKUP performs a similar
operation horizontally. INDEX and MATCH together provide flexible lookup capabilities.

VLOOKUP (Vertical Lookup)Function: VLOOKUP stands for “Vertical Lookup,” and it is used to
search for a value (lookup value) in the leftmost column of a table or range and retrieve a
corresponding value from a specified column to the right of the lookup column. VLOOKUP is
typically used when you have data organized in vertical column.

• Syntax:=VLOOKUP( lookup_value, table_array, col_index_num, [range_lookup])

Explanation:
• lookup_value: The value you want to find in the leftmost column of the table_array.
• table_array: The range of cells that contains the data you want to search. The leftmost
column should contain the lookup value.
• col_index_num: The column number (counting from the left) from which you want to
return a value.
• range_lookup (optional): A logical value (TRUE/FALSE) that specifies whether to find an
exact or approximate match. TRUE (or omitted) means approximate match, and FALSE
means exact match.

Example: Suppose you have a table of product prices and you want to find the price of a product
with the product code “A123.” You can use VLOOKUP as follows:
=VLOOKUP (“A123”, A2:B6, 2, FALSE)
• lookup_value: “A123”
• table_array: A2:B6 (Assuming your data is in cells A2:B6)

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• col_index_num: 2 (We want to retrieve the price from the second column)
• range_lookup: FALSE (Exact match)

This formula would return the price associated with product code “A123.”

HLOOKUP Function: (Horizontal Lookup):HLOOKUP stands for “Horizontal Lookup,” and it is used to
search for a value (lookup value) in the top row of a table or range and retrieve a corresponding
value from a specified row below the lookup row. HLOOKUP is typically used when you have data
organized in horizontal rows.

• Syntax: =HLOOKUP(lookup_value, table_array, row_index_num, [range_lookup])

Explanation:
• lookup_value: The value you want to find in the topmost row of the table_array.
• table_array: The range of cells that contains the data you want to search. The
topmost row should contain the lookup value.
• row_index_num: The row number (counting from the top) from which to
return a value.
• range_lookup (optional): A logical value (TRUE/FALSE) that specifies whether to find
an exact or approximate match. TRUE (or omitted) means approximate match, and FALSE means
exact match.

Example:
Suppose you have a table of employee information, and you want to find the department of an
employee with employee ID “101.” You can use HLOOKUP as follows:

=HLOOKUP(“101”, A1:E3, 2, FALSE)

• lookup_value: “101”
• table_array: A1:E3 (Assuming your data is in cells A1:E3)
• row_index_num: 2 (We want to retrieve the department from the second row)
• range_lookup: FALSE (Exact match)

This formula would return the department associated with employee ID “101.”

INDEX function: The INDEX function in Excel is a versatile tool that allows you to fetch a specific
value from a table or range of data. It operates by specifying an array or range of data and
then designating the row and, optionally, the column within that array from which you want to
retrieve information. If you omit the column number, INDEX will return the entire row. This function
is particularly useful when you need to extract data based on certain criteria or positions within
a dataset.
• Syntax:=INDEX(array, row_num, [column_num])

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• array: The range or array from which you want to retrieve a value.
• row_num: The row number that specifies which row within the array you want to retrieve
data from.
• column_num (optional): The column number that specifies which column within the
array you want to retrieve data from. If omitted, INDEX will return the entire row specified
by row_num.

MATCH function: The MATCH function in Excel is designed to locate a specified value within a
given range or array. It scans through the data in the lookup_array and returns the relative
position (either row or column number) of the lookup_value. By using the optional match_type
argument, you can control whether you want to find an exact match, the closest smaller value,
or the closest larger value. MATCH is commonly used to identify the position of a specific item in
a list or dataset.

• Syntax:=MATCH(lookup_value, lookup_array, [match_type])

• lookup_value: The value you want to find within the lookup_array.

• lookup_array: The range or array where you want to search for the lookup_value.

• match_type (optional): A numerical value that specifies the type of match you
want. 1 (or omitted) means find the largest value less than or equal to the lookup_
value, -1 means find the smallest value greater than or equal to the lookup_value,
and 0 means find an exact match.

• Example: Suppose you are managing financial data for a company, and you
have a table that contains employee names in column A and their corresponding
salaries in column B. You want to find the salary of a specific employee, “John,”
using the INDEX and MATCH functions.

Explanation:
• In cell C1, enter the name you want to search for, which is “John.”

• In cell D1, you can use the MATCH function to find the position of “John” in the list of
employee names:=MATCH(C1, A1:A10, 0)

• C1 contains the lookup value “John.”

• A1:A10 is the range where Excel will search for the lookup value.

• 0 specifies an exact match.

• In cell E1, you can use the INDEX function to retrieve John’s salary based on the
position found by the MATCH function:=INDEX(B1:B10, D1)

• B1:B10 is the range where Excel will retrieve the data (salaries).

• D1 contains the position found by the MATCH function.

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• The combined INDEX and MATCH formula in cell E1 will return John’s salary, and the result
will be displayed there. This approach allows you to dynamically look up and retrieve
data based on a specific criterion, which is a valuable skill for financial and accounting
tasks.

INDEX and MATCH Functions: Combined, they provide flexible lookup capabilities.

• Syntax (INDEX): =INDEX(array, row_num, col_num)

• Syntax (MATCH):=MATCH(lookup_value, lookup_array, match_type)
• Example:=INDEX(C2:E10, MATCH(“Product B”, B2:B10, 0), 3)
• Explanation: The INDEX function uses the row number returned by the MATCH
function to retrieve the value in the third column of the matched row.

4.10. ERROR HANDLING FUNCTIONS

Dealing with errors is essential in financial calculations. Handling errors effectively ensures that
your financial calculations remain accurate and reliable.Accurate calculations are paramount
in accounting. Error handling functions help you identify and address errors effectively.

ISERROR and ISNA functions check for errors in formulas.IFERROR function replaces errors with a
specified value.NA function returns the #N/A error value.

• ISERROR and ISNA Functions: Check for errors in formulas.

• Syntax (ISERROR):=ISERROR(value)
• Syntax (ISNA):=ISNA(value)
• Example:=IF(ISERROR(B2/C2), 0, B2/C2)
• Explanation: The formula checks if division results in an error. If an error occurs, it returns
0; otherwise, it calculates the division.

• IFERROR Function: Replaces errors with a specified value.

• Syntax:=IFERROR(value, value_if_error)
• Example:=IFERROR(AVERAGE(B2:B10), 0)
• Explanation: The formula calculates the average of values in the range B2:B10. If an error
occurs, it returns 0.

• NA Function: Returns the #N/A error value.

• Syntax:=#N/A
• Example:=VLOOKUP(“Product X”, B2:E10, 3, FALSE)
• Explanation: If the value “Product X” is not found, the formula returns the #N/A error.

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SUMMARY

• Use operators (+, -, *, /) within formulas for addition, subtraction, multiplication,

and division.Start a formula with the equals sign (=) followed by the mathematical
expression.

• Excel offers a wide range of built-in functions for various calculations.

• Cell references allow for consistent calculations across cells.Relative references adjust
automatically when copied to other cells.Absolute references stay fixed when copied.
Mixed references combine relative and absolute references.

• Functions like SUM, AVERAGE, MIN, and MAX is used to find totals, averages, minimums,
and maximums in ranges.

• Logic functions aid in decision-making based on conditions.IF function evaluates

conditions and returns values based on the results.AND and OR functions combine
conditions, while NOT function negates conditions.

• Text functions help manipulate and analyze textual data.CONCATENATE combines text
from different cells.LEFT and RIGHT extract characters from the beginning or end of text.
LEN calculates the length of a text string.

• Date and time functions are crucial for accurate time-sensitive calculations.TODAY
and NOW functions provide current date and time.EOMONTH calculates the end of the
month based on a date.DATEDIF computes the difference between two dates.

• Financial functions are specialized for accounting tasks.Functions like PMT, FV, and NPV
are essential for loan calculations, investment returns, and present value calculations.

• Lookup functions retrieve specific data from tables.VLOOKUP searches for values in
tables and returns related values.HLOOKUP performs similar operations horizontally.
INDEX and MATCH together provide flexible lookupcapabilities

• Error handling functions are crucial for accurate financial calculations. ISERROR and ISNA
functions check for errors in formulas. IFERROR function replaces errors with specified
values.NA function returns the #N/A error value

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MULTIPLE CHOICE QUESTIONS (MCQS)

1. What is the purpose of using basic arithmetic operations in Excel?

a. To format cells
b. To perform mathematical computations
c. To add colors to cells
d. To insert images

2. What does the formula “=SUM(A1:A10)” do in Excel?

a. Adds the values in cells A1 to A10
b. Subtracts the values in cells A1 to A10
c. Multiplies the values in cells A1 to A10
d. Divides the values in cells A1 to A10

3. What is the purpose of using cell references in formulas?

a. To perform consistent calculations across multiple cells
b. To change the font size of cells
c. To add colors to cells
d. To insert images

4. Which function is used to calculate the average of a range of values in Excel?

a. AVERAGE
b. SUM
c. MAX
d. MIN

5. What is the purpose of the IF function in Excel?

a. To perform logical operations
b. To calculate averages
c. To concatenate text
d. To find the maximum value in a range

6. Which function is used to combine text from different cells in Excel?

a. CONCATENATE
b. LEFT
c. RIGHT
d. LEN

7. What does the function =TODAY() return in Excel?

a. Current time

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b. Current date
c. Current date and time
d. Current year

8. Which function is used to calculate the future value of an investment in Excel?

a. PMT
b. FV
c. NPV
d. AVERAGE

9. What is the purpose of the VLOOKUP function in Excel?

a. To search for a value in the leftmost column of a table
b. To search for a value in the top row of a table
c. To calculate the sum of a range of values
d. To concatenate text

10. What function is used to find the position of a specific item in a list or dataset in Excel?
a. VLOOKUP
b. HLOOKUP
c. INDEX
d. MATCH

11. Which function checks for errors in formulas and returns TRUE if an error is found?
a. ISERROR
b. IFERROR
c. ISNA
d. NA

12. What is the purpose of the EOMONTH function in Excel?

a. To calculate the end of the week
b. To calculate the end of the month based on a given date
c. To calculate the end of the year
d. To calculate the end of the quarter

13. Which function is used to calculate periodic loan payments in Excel?

a. PMT
b. FV
c. NPV
d. SUM

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14. What does the function =DATEDIF(B2, C2, “d”) calculate in Excel?
a. The number of days between the dates in cells B2 and C2
b. The difference between two times
c. The average of values in cells B2 and C2
d. The product of values in cells B2 and C2

Answers
1. B. To perform mathematical computations
2. A. Adds the values in cells A1 to A10
3. A. To perform consistent calculations across multiple cells
4. A. AVERAGE
5. A. To perform logical operations
6. A. CONCATENATE
7. B. Current date
8. B. FV
9. A. To search for a value in the leftmost column of a table
10. D. MATCH
11. A. ISERROR
12. B. To calculate the end of the month based on a given date
13. A. PMT
14. A. The number of days between the dates in cells B2 and C2

SELF-EXAMINATION QUESTIONS FOR PRACTICE

1. Describe the importance of mastering formulas and functions in Excel, especially in the
context of accounting and finance.

2. Explain the process of performing basic arithmetic operations in Excel formulas. Provide
examples of each operation.

3. How do you start a formula in Excel? Why is the equals sign (=) important at the beginning
of a formula?

4. Explain the concept of using built-in functions in Excel. How do these functions simplify
complex calculations?

5. What is the syntax for using a function in Excel? How do you provide arguments to a
function?

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6. Provide an example of using the SUM function to calculate the sum of values in a specific
range.

7. What are cell references, and why are they important in Excel formulas?

8. Differentiate between relative references, absolute references, and mixed references in

Excel formulas. Give examples of when each type of reference is useful.

9. Explain the purpose of math and statistical functions in Excel. Give examples of functions
used for summing, averaging, finding minimums, and finding maximums.

10. How do logical functions assist in decision-making in Excel? Describe the IF function and
provide an example of its usage.

11. Explain the roles of the AND, OR, and NOT functions in Excel. Provide examples of scenarios
where these functions are useful.

12. Why are text functions important in financial tasks? Provide examples of how CONCATENATE,
LEFT, RIGHT, and LEN functions are used.

13. Describe the significance of date and time functions in financial calculations. Explain the
TODAY, NOW, EOMONTH, and DATEDIF functions.

14. How are financial functions in Excel helpful for accounting tasks? Provide examples of when
to use the PMT, FV, and NPV functions.

15. Explain the purpose of lookup and reference functions in Excel. Provide examples of when
to use the VLOOKUP, HLOOKUP, and INDEX-MATCH functions.

16. Describe the importance of error handling functions in financial calculations. How do
ISERROR, ISNA, IFERROR, and NA functions help in dealing with errors?

17. Provide an example of using the IFERROR function to handle errors in a calculation.

18. Explain the process of using INDEX and MATCH functions together to perform a flexible
lookup in Excel.

19. How can Excel’s functions be leveraged to streamline calculations and ensure accuracy in
financial tasks?

20.In what scenarios might you need to use date and time functions in financial calculations?
Give examples of specific calculations where these functions are useful.

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CHAPTER 5
CREATING CHARTS

LEARNING OBJECTIVES
a Understand the various types of charts available in Excel and their specific use
cases in financial analysis and reporting.

a Learn the step-by-step process of creating charts, including selecting data,

choosing the appropriate chart type, and inserting and customizing the chart.

a Familiarize yourself with design elements in charts, such as titles, legends, and
data labels, and learn how to use them effectively for clear communication of
data.

a Gain proficiency in formatting charts to ensure they are visually appealing, easy
to read, and consistent with the overall document design.

a Learn how to add context and emphasis to charts using data labels and callouts,
enhancing the understanding of specific data points or trends.

Creating charts in Excel is a dynamic process, allowing you to explore various visualizations and
tailor them to your data’s specifics. This section covers types of charts, steps involved in creating
charts, chart design and formatting.

5.1. TYPES OF CHARTS

Charts are powerful tools for visualizing data, and there are various types of charts available
in Excel, each suited for different data scenarios. Understanding these chart types and when
to use them is crucial for effective data representation.Different types of charts serve varying
purposes in financial analysis and reporting. Understanding when to use each type is essential
for effectively conveying information.

The key chart types are:

Figure: Chart types

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1. Bar Charts: These are excellent for comparing data across different categories or groups.
They can be either vertical or horizontal and can include stacked or clustered bars for
added complexity.

2. Line Charts: Line charts are ideal for showing trends over time. They are often used to display
data points connected by lines, making it easy to see how values change sequentially.

3. Pie Charts: Pie charts are useful when you want to display the parts of a whole. Each
“slice” of the pie represents a portion of the total, with the size of each slice proportional to
its value.

4. Scatter Plots: Scatter plots are used to visualize relationships or correlations between
two sets of data. Points on the chart represent data pairs, making it easy to spot trends
or clusters.

5. Area Charts: These are similar to line charts but with the area beneath the lines filled in,
which can help emphasize proportions and trends over time.

6. Other Specialized Charts: Excel offers various specialized charts for specific needs.
Waterfall charts are great for showing cumulative effects of sequential data changes.
Radar charts are effective for multivariate comparisons, while bubble charts add a third
dimension to your data visualization.

Figure: Chart types

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Examples
• Bar charts can be used for comparing revenue across different product categories.
• Line charts for tracking stock prices over several months.
• Pie charts for representing the distribution of expenses in a budget.

5.2. CREATING CHARTS

Excel makes it easy to create charts from your data. The Chart Wizard guides you through the
process step by step, allowing you to customize your chart to meet your specific needs.

Steps to Create Charts

1. Select Data: Start by highlighting the data you want to include in the chart. Ensure you
select both the labels and the corresponding values.
2. Insert Chart: After selecting your data, go to the “Insert” tab in Excel and choose the chart
type that suits your data.

Figure: Chart group

3. Design Elements: Once your chart is created, you can customize various elements. These
include adding a chart title, a legend, data labels, and more.

Figure: Chart elements

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4. Formatting: Excel offers extensive formatting options. You can adjust colors, styles, and
fonts to match your document’s design.

Figure: Chart Styles, Change colors in Chart Design tab

Figure: Chart Styles, Change colors

5. Fine-Tuning: For further customization, you can right-click on individual chart elements
(e.g., data series, data points) to make specific modifications.

Figure: Format data series, Format data labels option from right click
5.3. CHART DESIGN AND FORMATTING

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Design and formatting play a crucial role in the effectiveness of your charts. Properly designed
charts are not only visually appealing but also easy to understand.
Design Tips:
1. Colors and Themes: Choose color schemes that are visually appealing and easy to read.
Excel provides themes that can help maintain consistency with yourdocument’s design.

Figure: layout of Charts

2. Labels and Titles: Always include descriptive chart titles and axis labels. This helps view-
ers quickly understand the chart’s context.

3. Gridlines and Axes: Adjust gridlines and axes to match the scale and granularity of your
data. Gridlines should be present but not overpowering.

4. Data Labels: Data labels provide clarity by displaying exact values on the chart. You can
choose to display values, percentages, or custom labels.

5. Legend: Place the legend where it doesn’t obstruct the chart. If your chart has only a few
data series, you can even label data directly instead of using a legend.

Effective design and formatting enhance the communication of your data and insights to your
audience.
5.4. DATA LABELS AND CALLOUTS

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Data labels and callouts are essential tools for adding context and emphasis to your charts.
They provide additional information about specific data points or trends.

5.4.1 ADDING DATA LABELS:

1. Select Data Series: To add data labels to a specific data series in your chart, right-click on
the data series to access the “Add Data Labels” option.
2. Customize Labels: Excel allows you to customize data labels extensively. You can choose
to display values, percentages, or custom text. Right-click on a data label to access
formatting options.

Figure: Format data labels

5.4.2 USING CALLOUTS:

1. Insert Shape: To create a callout, go to the “Insert” tab in Excel and choose a shape from
the “Shapes” menu. Typically, arrow or speech bubble shapes work well for callouts.

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Figure: Insert shapes

2. Add Text: Once you’ve inserted a shape, double-click it to add text. Enter the text you
want to appear in the callout.
3. Positioning: Drag the callout to the desired location on the chart. You can use callouts to
draw attention to specific data points or trends.

Thus, this module equips you with the knowledge and skills needed to create a variety of charts
in Excel, choose the right chart type for your data, and enhance chart effectiveness through
design, formatting, data labels, and callouts. Effective chart creation is essential for conveying
financial insights and analysis effectively.

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SUMMARY

• Key chart types include bar charts, line charts, pie charts, scatter plots,
area charts, and specialized charts.
• Steps to create charts include selecting data, inserting the chart, designing elements,
formatting, and fine-tuning.
• Design and formatting significantly impact chart effectiveness.Consider color schemes,
summarised title, appropriate gridlines, and clear data labels.
• Excel allows extensive customization of data labels, including displaying values,
percentages, or custom text.
• Callouts are tools for emphasizing specific data points or trends in a chart.To create a
callout, go to the “Insert” tab and choose a shape from the “Shapes” menu.Double-click
the shape to add text and position it as needed.

MULTIPLE CHOICE QUESTIONS (MCQS)

1. What is the purpose of a bar chart in Excel?

a) Showing trends over time
b) Comparing data across different categories
c) Displaying parts of a whole
d) Visualizing relationships between two sets of data

2. When would you use a line chart in Excel?

a) To compare data across different categories
b) To display trends over time
c) To show parts of a whole
d) To visualize relationships between two sets of data

3. Which type of chart is suitable for displaying the distribution of expenses in a budget?
a) Bar Chart
b) Line Chart
c) Pie Chart
d) Scatter Plot

4. In Excel, what does a scatter plot visualize?

a) Trends over time
b) Relationships or correlation between two sets of data
c) Parts of a whole
d) Comparison of data across different categories

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5. When might you use an area chart instead of a line chart?

a) To emphasize proportions and trends over time
b) To display data points connected by lines
c) To compare data across different categories
d) To visualize relationships between two sets of data

6. What does a pie chart represent in Excel?

a) Trends over time
b) Relationships or correlations between two sets of data
c) Distribution of parts of a whole
d) Comparison of data across different categories

7. What type of chart adds a third dimension to data visualization?

a) Waterfall Chart
b) Radar Chart
c) Bubble Chart
d) Area Chart

8. How do you start creating a chart in Excel?

a) By selecting data and clicking the “Create Chart” button
b) By selecting data and choosing the chart type from the “Insert” tab
c) By typing the chart command in a cell
d) By right-clicking on the data and selecting “Create Chart”

9. What step follows after selecting data when creating a chart in Excel?
a) Customizing chart elements
b) Inserting the chart
c) Choosing the chart type
d) Formatting the chart

10. What is an essential design tip for creating effective charts in Excel?
a) Using random color schemes
b) Including descriptive chart titles and axis labels
c) Avoiding the use of gridlines
d) Not providing a legend

11. How can you customize data labels in Excel?

a) By right-clicking on a data label and selecting “Customize”
b) By accessing the “Format Data Labels” option
c) By pressing Ctrl+D while the data label is selected
d) By double-clicking on the data label

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12. What is the purpose of a callout in a chart?

a) Adding context and emphasis to specific data points or trends
b) Highlighting the entire chart
c) Adjusting the chart’s color scheme
d) Providing a legend for the chart

13. How can you add a callout in Excel?

a) By right-clicking on a data point and selecting “Add Callout”
b) By going to the “Insert” tab and choosing a shape
c) By typing a callout command in a cell
d) By clicking on the chart title and selecting “Add Callout”

14. Which element is crucial for ensuring data clarity in a chart?

a) Gridlines
b) Legend
c) Data Labels
d) Axis Titles

ANSWERS
1. b) Comparing data across different categories

2. b) To display trends over time

3. c) Pie Chart

4. b) Relationships or correlations between two sets of data

5. a) To emphasize proportions and trends over time

6. c) Distribution of parts of a whole

7. c) Bubble Chart

8. b) By selecting data and choosing the chart type from the “Insert” tab

9. b) Inserting the chart

10. b) Including descriptive chart titles and axis labels

11. b) By accessing the “Format Data Labels” option

12. a) Adding context and emphasis to specific data points or trends

13. b) By going to the “Insert” tab and choosing a shape

14. c) Data Labels

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SELF-EXAMINATION QUESTIONS FOR PRACTICE

1. What are the key advantages of using charts in financial analysis and reporting?

2. Name three common types of charts used in Excel and briefly explain when each one is
most suitable.

3. You want to compare the quarterly sales of different products in your company. Which
type of chart would you choose, and why?

4. Explain the steps involved in creating a chart in Excel.

5. What are the important elements you can customize when designing a chart in Excel?

6. Why is it essential to choose an appropriate color scheme and labelling for your
charts?

7. Describe when it’s appropriate to use data labels in a chart, and how can they enhance
data visualization?

8. What is the purpose of a legend in a chart, and where should it be placed for maximum
clarity?

9. Explain the significance of gridlines and axes in chart design. How should you adjust
them for different types of data?

10. How can you use callouts to draw attention to specific data points or trends in a chart?

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CHAPTER 6
PIVOT TABLES

LEARNING OBJECTIVES

a Understand the fundamental concept of pivot tables in MS Excel, including their purpose
and benefits.

a Learn how to create pivot tables from raw data, selecting appropriate fields for rows,
columns, and values.

a Explore advanced pivot table functionalities such as filtering, grouping, and custom
calculations to analyze data effectively.

a Gain proficiency in formatting and customizing pivot tables to present data in a clear
and visually appealing manner.

a Master the art of updating and refreshing pivot tables as new data becomes available,
ensuring data accuracy and relevance.

6.1. INTRODUCTION TO PIVOT TABLES

Pivot tables are a dynamic tool in Microsoft Excel that empowers users to extract insights from
complex datasets. They enable users to reorganize and summarize data quickly, facilitating
better decision-making.Pivot tables offer an efficient way to analyze large volumes of data,
transforming it into understandable summaries. The user-friendly interface requires minimal
technical expertise, making them accessible to a wide range of users.

6.1.1. BENEFITS OF PIVOT TABLES:

• Efficient Data Summarization: Pivot tables eliminate the need for manual calculations by
automatically aggregating data. This ensures accuracy and saves valuable time.

• Flexibility: Users can effortlessly modify the arrangement of data fields, helping them
gain diverse perspectives and insights from the same dataset.

• Quick Ad-Hoc Analysis: Pivot tables enable users to interactively dissect data, refining
their analysis on-the-fly without altering the original dataset.

6.1.2. WHEN TO USE PIVOT TABLES:

• For Large Datasets: Pivot tables excel when handling substantial datasets where manual
analysis would be impractical and time-consuming.

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• Exploratory Analysis: They’re invaluable for uncovering trends, patterns, and outliers,
making them an indispensable tool for data exploration.

• Reporting: Pivot tables simplify the creation of concise, informative summary reports,
aiding in effective communication of data-driven insights.

6.1.3. EXERCISE:
Scenario: Imagine you’re an analyst at a retail company. You have a sales dataset
containing product information, sales dates, quantities, and revenues.

Task: Try using a pivot table to summarize total sales revenue by product categories and
analyze trends over months.

6.2. CREATING PIVOT TABLES

6.2.1. SOURCE DATA SELECTION:

Instructions: The foundation of a pivot table is the data you select for analysis. This data range
should include column headers to help Excel recognize field names accurately.

Steps:
1. Select Data Range: Click any cell within your dataset.

2. Insert PivotTable: Go to the “Insert” tab on the Excel ribbon and click
“PivotTable.” The “Create PivotTable” dialog box appears.

3. Define Data Range: Ensure your data range is correctly displayed in the
“Table/Range” field.

4. Choose Location: Choose whether you want to place the pivot table in a
new or existing worksheet.

5. Confirm: Click “OK” to create the pivot table.

Figure: Tables group

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Figure: Create Pivot table window

6.2.2. CREATING A PIVOT TABLE:

Steps:
• PivotTable Field List: After creating the pivot table, the “PivotTable Field List” pane
appears on the right.
• Drag and Drop Fields: Drag fields from the Field List into the following areas:
• Rows: Specify the criteria by which you want to categorize data vertically.
• Columns: Define how you want to categorize data horizontally.
• Values: Choose fields to be summarized, such as sales amounts or quantities.
• View the Pivot Table: Excel generates the pivot table based on your field selections.
• Modify Layout and Format: The “PivotTable Analyze” tab provides options to customize
the layout, format, and calculations.

Figure: Pivot Table Fields

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Figure: Dragging items from Pivot table fields

Figure: Created Pivot table

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Figure: Pivot table Analyze tab

Figure: Pivot table Analyze tab

6.2.3. EXERCISE:
Scenario: You’re managing HR data with employee details, departments, and salaries.
Task: Create a pivot table to display the average salary by department and analyze if there
are any significant variations.

6.3. PIVOT TABLE LAYOUT AND STRUCTURE

6.3.1. LAYOUT COMPONENTS:
Pivot tables consist of specific areas – rows, columns, values, and filters – that determine how
data is organized and presented.
Row Area: Categorizes data vertically.

Column Area: Categorizes data horizontally.

Values Area: Displays summarized data.

Filter Area: Applies filters to limit data.

You can easily modify the pivot table structure by dragging fields between different areas of the
Field List.

6.3.2. EXERCISE:
Move a “Region” field from the Row Area to the Column Area to analyze sales trends by region.

6.4. MANAGING DATA SOURCE

6.4.1. UPDATING AND REFRESHING DATA:
Pivot tables are connected to source data. When the source data changes, you must refresh the
pivot table to reflect the updates.

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• Automatic Refresh: Pivot tables can be set to refresh automatically when the file is
opened.
• Manual Refresh: Manually refresh by right-clicking the pivot table and selecting “Re-
fresh.”

Figure: Refresh pivot table option

6.4.2. HANDLING CHANGES:

If you add, remove, or modify data, refresh the pivot table to include those changes.
Scenario: You add new sales data for the current month. Refreshing the pivot table will
incorporate this new data.

6.4.3. CONNECTING TO EXTERNAL DATA:

You can connect pivot tables to external data sources such as databases or other Excel
workbooks.

6.4.4. EXERCISE:
Connect a pivot table to a SQL database to directly analyze up-to-date sales records.

6.5. WORKING WITH PIVOT TABLE FIELDS

6.5.1. DATA FIELD TYPES:
Pivot tables have three main types of data fields: value fields, label fields, and calculated fields.
• Value Fields: Numeric data that is summarized (e.g., total sales).
• Label Fields: Categorical data used to categorize rows or columns (

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e.g., product categories).

• Calculated Fields: Custom calculations based on existing fields.

6.5.2. Custom Calculations and Calculated Fields:

• Instructions: Create calculated fields by using mathematical expressions involving
existing fields.
• Example: Calculate profit margin by subtracting the cost from the revenue and dividing
by revenue.

Figure: Calculated Field

Figure: Insert Calculated Field window

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6.5.3. Formatting and Summarizing Values:

Format value fields to enhance readability (e.g., currencysymbols, decimal places).Summarization
Options choose how values are summarized (sum, average, count, etc.).
Example: Format a “Profit” value field to show as currency and summarize “Sales” as the sum.

Figure: Pivot table before number formatting

Figure: Value Field Settings Option

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Figure: Number formatting option in Value field settings

Figure: Number formatting window

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Figure: Pivot table after number formatting

6.6. SORTING, FILTERING AND SLICING DATA

6.6.1. SORTING DATA:
Sort data within rows or columns to identify trends.
Example: Sort products by sales based on the Sum of Revenue in descending order.

Figure: More Sort options

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Figure: Sort option window

Figure: Sorted Pivot table

In the above figure, the data is sorted based on the Sum of Revenue in descending as chosen in
the Sort options above.

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6.6.2. APPLYING FILTERS:

Use filters to focus on specific subsets of data in the pivot table.
Example: Apply a filter to show only sales data from a certain year.

Figure: Filter in Pivot table

6.6.2.1. APPLYING VALUE-BASED FILTERS:

Use value-based filters to show specific data ranges.
Example: Filter sales data to show products with sales above a certain threshold.

Figure: Value Filter Option

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6.6.3 SLICERS AND TIMELINES

Slicers are interactive visual filters. Timelines offer easy filtering by dates.
Usage: Insert slicers for categorical fields like regions or timelines for date fields.

Figure: Slicer and Timeline in filter group

Figure: Insert Slicerswindow

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Figure: Inserted Slicer

Figure: InsertTimelines window

Figure: Inserted Timelines

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6.6.4 CONDITIONAL FORMATTING

Conditional formatting visually highlights cells based on specified rules.
Example: Apply color scales to profit values to visually identify high and low-profit areas.
Scenario: Apply data bars to show relative sales performance. The longer the bar, the higher the
sales.

Figure: Data bars in conditional formatting

Figure: Data Bar applied Pivot table

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SUMMARY

• Pivot tables in Excel empower users to extract insights from complex datasets quickly.

• Steps to create a pivot table involve selecting data, accessing the “Insert” tab, defining the
data range, choosing the location, and confirming.

• Pivot tables are constructed by dragging fields from the PivotTable Field List to rows,
columns, and values areas.

• Refresh pivot tables to reflect changes in source data.

• Filters are used to focus on specific subsets of data.

• Slicers and timelines enhance data filtering and visualization.

• Value-based filters allow showing specific data ranges.

• Conditional formatting can be combined with pivot tables to highlights cells

based on rules.

MULTIPLE CHOICE QUESTIONS (MCQS)

1. What is the primary function of a Pivot Table in Microsoft Excel?

a) Data entry
b) Data summarization and analysis
c) Data formatting
d) Data encryption

2. When did the concept of Pivot Tables first emerge?

a) 1960s
b) 1970s
c) 1980s
d) 1990s

3. Which area of a Pivot Table is used to categorize data vertically?

a) Rows
b) Columns
c) Values
d) Filters

4. What is the purpose of refreshing a Pivot Table?

a) To change its formatting

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b) To update it with the latest data

c) To delete it from the worksheet
d) To apply conditional formatting

5. Which field type is used for custom calculations based on existing fields in a Pivot
Table?
a) Value Fields
b) Label Fields
c) Calculated Fields
d) Summary Fields

6. How can you modify the layout and format of a Pivot Table in Excel?
a) Through the Format menu
b) By right-clicking and selecting “Format Table”
c) Using the PivotTable Analyze tab
d) None of the above

7. What is the purpose of using Slicers in a Pivot Table?

a) To add color to the table
b) To filter data interactively
c) To create charts from the table
d) To calculate custom fields

8. How can you sort data within rows or columns in a Pivot Table?
a) By using the “Sort” option in the Home tab
b) By right-clicking and selecting “Sort”
c) Through the PivotTable Analyze tab
d) All of the above

9. Which aspect of design and formatting plays a crucial role in the effectiveness of charts?
a) Data labels
b) Gridlines and axes
c) Chart colors and themes
d) Legend placement

10.In Excel, how can you adjust gridlines and axes in a chart?
a) Through the Format menu
b) By right-clicking on the chart
c) Using the Chart Tools Design tab
d) None of the above

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11. What is the primary function of the Chart Wizard in Excel?

a) To create charts from Pivot Tables
b) To format text in charts
c) To add data labels to charts
d) To delete existing charts

12. Which option allows you to automatically refresh a Pivot Table when the file is opened?
a) Automatic Refresh
b) Manual Refresh
c) Refresh on Demand
d) Refresh on Save

13. When creating a Pivot Table, why is it important for the source data to include column
headers?
a) To allow for automatic aggregation
b) To help Excel recognize field names accurately
c) To enable sorting and filtering
d) To apply conditional formatting

14. What is the purpose of applying conditional formatting in a Pivot Table?

a) To change the font size
b) To highlight cells based on specified rules
c) To create a chart from the table
d) To add new data fields

ANSWERS
1. b) Data summarization and analysis
2. c) 1980s
3. a) Columns
4. b) To update it with the latest data
5. c) Calculated Fields
6. c) Using the PivotTable Analyze tab
7. b) To filter data interactively
8. d) All of the above
9. c) Chart colors and themes
10. b) By right-clicking on the chart
11. a) To create charts from Pivot Tables
12. a) Automatic Refresh
13. b) To help Excel recognize field names accurately
14. b) To highlight cells based on specified rules

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SELF-EXAMINATION QUESTIONS FOR PRACTICE

1. Analyze why pivot tables are considered a powerful tool for data analysis.

2. Explain the step-by-step process of creating a pivot table in Excel.

3. Define the purpose of each area in a pivot table: Rows, Columns, Values, and Filters.

4. How would you handle changes in the source data (e.g., adding new data) to ensure
your pivot table remains accurate?

5. Provide an example of a calculated field you might create to analyze data.

6. Describe the purpose of applying filters in a pivot table.

7. Use a scenario to explain when you would use a timeline in a pivot table.

8. What are slicers and how do they enhance data filtering in pivot tables?

9. Provide an example of how you might use conditional formatting to highlight data in a
pivot table.

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CHAPTER 7
INTRODUCTION TO XML & SCHEMA, XML TO
EXCEL TO XML

LEARNING OBJECTIVES

a Understand the fundamentals of XML: Learn the basic syntax, structure,

and purpose of XML (Extensible Mark-up Language) and its role in data representation.

a Mastery of XML Schema: Gain proficiency in creating XML Schema Definition (XSD)
documents to define and validate the structure and data types of XML documents.

a XML to Excel Transformation: Learn techniques and tools to convert XML data into Excel
spreadsheets, enabling efficient data manipulation and analysis.

a Excel to XML Conversion: Explore methods to reverse the process and convert Excel data
back into XML format while preserving data integrity.

a Practical Applications: Apply your knowledge to real-world scenarios, including

data interchange, integration, and reporting, using XML and Excel as essential data
transformation tools.

These learning objectives provide a comprehensive overview of the key concepts and skills that
will be covered in the chapter. They aim to equip learners with a strong foundation in working
with XML and understanding its practical applications in the financial sector.

7.1. INTRODUCTION TO XML (EXTENSIBLE MARKUP LANGUAGE)

XML, or eXtensible Markup Language, is a versatile data format used for structuring and storing
information. It’s a text-based language that’s both human-readable and machine-readable.
XML has become a standard for data exchange between different systems because of its
simplicity and flexibility. XML uses tags to define elements and their relationships within a
document, allowing you to create customized data structures.

Steps involved in Creating an XML Document for Book Inventory

1. Open a text editor like Notepad.
2. Define the XML prolog: <?xml version=”1.0” encoding=”UTF-8”?>.
3. Create the root element, e.g., <library>.
4. Add child elements for each book, with details like <title>, <author>, and <price>.
5. Close the root element </library>.
6. Save the file with a .xml extension.

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Example XML Document for Book Inventory

<?xml version=”1.0” encoding=”UTF-8”?>

<library>
<book>
<title>Introduction to XML</title>
<author>John Doe</author>
<price>29.99</price>
</book>
<book>
<title>Data Science Essentials</title>
<author>Jane Smith</author>
<price>34.95</price>
</book>
</library>

7.2. XML SYNTAX AND RULES

XML documents follow a set of syntax rules. Each piece of data is enclosed in a tag, and tags are
nested within one another to create a hierarchy. Tags must be properly opened and closed, and
they are case-sensitive. Attributes provide additional information about elements. Well-formed
XML documents adhere to these rules, making them valid and suitable for processing by XML
parsers.

Steps of preparinga Well-Formed XML Document

1. Open a text editor.
2. Create a simple XML document with opening and closing tags.
3. Ensure all tags are properly nested and closed.
4. Make sure attributes are enclosed in double quotes.
5. Save and validate the XML using an online XML validator.

Example of a Well-Formed XML Document

<?xml version=”1.0” encoding=”UTF-8”?>

<data>
<item>Apple</item>
<item>Banana</item>
<item>Cherry</item>
</data>

7.3. XML DOCUMENT STRUCTURE

An XML document starts with a root element that encapsulates all other elements. Elements can

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contain other elements, forming a hierarchical structure. This tree-like structure makes it easy
to represent complex relationships and data structures. Additionally, XML allows you to define
namespaces to avoid naming conflicts when using elements and attributes from different
sources.

Steps involved in creating an XML document representing a Company’s Employee Hierarchy

1. Define the root element <company>.
2. Create child elements for departments, e.g., <hr>, <sales>.
3. Nest elements for employees within departments.
4. Use attributes like <employee id=”1”> for unique identification.
5. Add relevant data within each element.

Example XML document representing a Company’s Employee Hierarchy

<?xml version=”1.0” encoding=”UTF-8”?>

<company>
<department>
<name>HR</name>
<employee>John</employee>
<employee>Alice</employee>
</department>
<department>
<name>Sales</name>
<employee>Bob</employee>
<employee>Eve</employee>
</department>
</company>

7.4. DOCUMENT TYPE DEFINITION (DTD) AND XML SCHEMA

DTD and XML Schema are mechanisms used for validating the structure and content of XML
documents. DTD is an older method and defines the allowed elements, attributes, and their
order. XML Schema, on the other hand, provides a more powerful and flexible way to define data
types, constraints, and relationships within an XML document. It’s a critical tool for ensuring data
integrity in XML-based systems.

Steps involved increating an XML Schema for a Customer Database

1. Write an XML Schema with elements, attributes, data types, and constraints.
2. Define elements like <customer> with attributes for name and ID.
3. Specify data types, e.g., string, integer, for attributes.
4. Add constraints such as uniqueness or required elements.
5. Associate the XML document with the schema using schemaLocation.

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Example XML document for Creating an XML Schema for a Customer Database

<!-- XML Schema Definition (XSD) -->

<xs:schemaxmlns:xs=”http://www.w3.org/2001/XMLSchema”>
<xs:element name=”customer” type=”customerType”/>
<xs:complexType name=”customerType”>
<xs:sequence>
<xs:element name=”name” type=”xs:string”/>
<xs:element name=”id” type=”xs:int”/>
</xs:sequence>
</xs:complexType>
</xs:schema>

The provided code is an example of an XML Schema Definition (XSD) document used to define
the structure and constraints for an XML document representing customer data. Let’s break
down the code step by step:

1. <!-- XML Schema Definition (XSD) -->: This is a comment line that provides information
about the purpose of the XML document. It indicates that this XML document is an XML
Schema Definition.
2. <xs:schemaxmlns:xs=”http://www.w3.org/2001/XMLSchema”>: This is the root element
of the XSD document. It defines the XML Schema itself. Let’s break down its components:
• <xs:schema>: This is the opening tag for the schema element, indicating that this
document is an XML Schema.

• xmlns:xs=”http://www.w3.org/2001/XMLSchema”: This attribute defines the

XML namespace for the “xs” prefix. In this case, it’s associated with the XML Schema
namespace provided by the World Wide Web Consortium (W3C).

3. <xs:element name=”customer” type=”customerType”/>: This line defines an XML

element called “customer” within the schema. Let’s dissect it:
• <xs:element>: This is the opening tag for the element definition.

• name=”customer”: This attribute specifies the name of the element, which is

“customer” in this case.

• type=”customerType”: This attribute specifies the data type of the “customer”

element. It references a complex type called “customerType,” which is defined
elsewhere in the schema.

4. <xs:complexType name=”customerType”>: This line defines a complex type named

“customerType” within the schema. Complex types are used to define the structure of
elements that have child elements. Breakdown:
• <xs:complexType>: This is the opening tag for the complex type definition.

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• name=”customerType”: This attribute specifies the name of the complex type, which is
“customerType” in this case.

5. <xs:sequence>: This line defines a sequence of child elements for the “customerType”
complex type. It indicates that the elements defined inside the <xs:sequence> must appear
in a specific order within an XML instance document.
6. <xs:element name=”name” type=”xs:string”/>: This line defines an element named
“name” within the “customerType” complex type. Breakdown:
• <xs:element>: This is the opening tag for the element definition.

• name=”name”: This attribute specifies the name of the element, which is “name.”

• type=”xs:string”: This attribute specifies the data type of the “name” element. In this
case, it’s a string.

7. <xs:element name=”id” type=”xs:int”/>: This line defines an element named “id” within
the “customerType” complex type. Breakdown:
• <xs:element>: This is the opening tag for the element definition.

• name=”id”: This attribute specifies the name of the element, which is “id.”

• type=”xs:int”: This attribute specifies the data type of the “id” element. In this case, it’s
an integer.

In summary, the provided XML Schema (XSD) defines the structure of an XML document
representing customer data. It specifies that the document must contain a “customer” element,
which in turn must contain a “name” element (with a string data type) and an “id” element
(with an integer data type). This XSD provides a blueprint for creating valid XML documents that
conform to this structure.

7.5. XML DATA TRANSFORMATION

XML data transformation involves changing the structure or presentation of XML data. XSLT
(eXtensible Stylesheet Language Transformations) is commonly used for this purpose. XSLT scripts
can convert XML data into various formats, such as HTML, plain text, or other XML documents. This
transformation capability is valuable for presenting data in different ways without altering the
underlying data.

Steps involved intransforming XML Sales Data into HTML Report

1. Write an XSLT stylesheet that specifies the transformation rules.
2. Define templates for elements you want to transform.
3. Apply styles, formatting, and layout instructions in the XSLT.
4. Use an XSLT processor to apply the stylesheet to your XML data.
5. Save the transformed output as an HTML file.
Example XML document for transforming XML Sales Data into HTML Report
(Note: XSLT examples can be extensive. This is a simplified example.)

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XML Data:
<?xml version=”1.0” encoding=”UTF-8”?>
<sales>
<sale>
<product>Widget</product>
<quantity>50</quantity>
<revenue>2500.00</revenue>
</sale>
<!-- ... More sales data ... -->
</sales>
XSLT for HTML Transformation:
<!-- XSLT stylesheet -->
<xsl:stylesheet version=”1.0” xmlns:xsl=”http://www.w3.org/1999/XSL/Transform”>
<xsl:template match=”/”>
<html>
<head>
<title>Sales Report</title>
</head>
<body>
<h1>Sales Report</h1>
<table border=”1”>
<tr>
<th>Product</th>
<th>Quantity</th>
<th>Revenue</th>
</tr>
+

<?xml version=”1.0” encoding=”UTF-8”?>

<sales>
<sale>
<product>Widget</product>
<quantity>50</quantity>
<revenue>2500.00</revenue>
</sale>
<!-- ... More sales data ... -->
</sales>

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<tr>
<xsl:for-each select=”sales/sale”>
<td><xsl:value-of select=”product”/></td>
<td><xsl:value-of select=”quantity”/></td>
<td><xsl:value-of select=”revenue”/></td>
</tr>
</xsl:for-each>
</table>
</body>
</html>
</xsl:template>
</xsl:stylesheet>

The provided code consists of an example XML document and an associated XSLT (eXtensible
Stylesheet Language Transformations) stylesheet for transforming the XML data into an HTML
sales report. Let’s break down each part:

XML Data:
This XML data represents sales information, including products, quantities sold, and revenue. It
starts with a root element <sales> and contains multiple <sale> elements, each representing a
sale.
• <sales>: The root element that encapsulates all sales data.
• <sale>: Child elements representing individual sales, including product, quantity,
and revenue.

XSLT for HTML Transformation:

<!-- XSLT stylesheet -->

<xsl:stylesheet version=”1.0” xmlns:xsl=”http://www.w3.org/1999/XSL/Transform”>
<xsl:template match=”/”>
<html>
<head>
<title>Sales Report</title>
</head>
<body>
<h1>Sales Report</h1>
<table border=”1”>
<tr>
<th>Product</th>
<th>Quantity</th>
<th>Revenue</th>

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</tr>
<xsl:for-each select=”sales/sale”>
<tr>
<td><xsl:value-of select=”product”/></td>
<td><xsl:value-of select=”quantity”/></td>
<td><xsl:value-of select=”revenue”/></td>
</tr>
</xsl:for-each>
</table>
</body>
</html>
</xsl:template>
</xsl:stylesheet>

This XSLT stylesheet defines rules for transforming the XML sales data into an HTML sales report.
Let’s break down the key elements:

• <xsl:stylesheet>: This element declares the XSLT stylesheet. It specifies the XSLT version
and defines the namespace for XSLT using xmlns:xsl.
• <xsl:template match=”/”>: This template defines how the root element of the XML (/)
should be transformed. It represents the starting point of the transformation.
• <html>, <head>, <title>, <body>, <h1>, <table>, <tr>, <th>, <td>: These are HTML elements
that are included in the output HTML. The XSLT stylesheet essentially generates an HTML
structure.
• <xsl:for-each select=”sales/sale”>: This construct iterates over each <sale> element
within the <sales> element in the XML data. For each <sale>, it generates an HTML table
row (<tr>) and extracts values from the <product>, <quantity>, and <revenue> elements to
populate the table cells (<td>).
• <xsl:value-of select=”product”/>, <xsl:value-of select=”quantity”/>, <xsl:value-of
select=”revenue”/>: These elements extract and output the values of the <product>,
<quantity>, and <revenue> elements from the XML data into the HTML table cells.

In summary, this XSLT stylesheet takes the provided XML sales data and transforms it into an HTML
sales report. It generates an HTML table with headers for “Product,” “Quantity,” and “Revenue,”
and then populates the table rows with data from each <sale> element in the XML. This is a
simplified example of how XSLT can be used to convert XML data into various output formats, in
this case, HTML.

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7.6. USING XML WITH EXCEL

Excel supports importing XML data directly into spreadsheets. This feature allows you to bring
external data sources into Excel for analysis, reporting, and further manipulation. Excel offers
tools for mapping XML elements to specific cells or columns in your worksheet, giving you control
over how XML data is presented.

Steps involved in Importing XML Sales Data into Excel

(Note: This example assumes that you have an XML file with sales data.)
1. Open Excel and create a new worksheet.
2. Go to the “Data” tab and select “From XML” or “Get Data.”
3. Choose the XML file you want to import.
4. Excel will prompt you to map XML elements to cells or columns.
5. Review the import settings and load the data into Excel.

7.7. EXCEL TO XML CONVERSION

Conversely, Excel can export spreadsheet data into XML format. This is useful when you need to
share structured data with systems that require XML input. Excel provides options for mapping
Excel tables and worksheets to XML elements and attributes, allowing you to tailor the XML
structure to your needs.

Steps involved in Exporting Excel Sales Data to XML

1. In Excel, open the worksheet with the data you want to export.
2. Go to the “File” menu and select “Save As.”
3. Choose “XML Data (*.xml)” as the file format.
4. Excel will prompt you to map cells to XML elements.
5. Review the mapping and save the file as XML.

7.8. XML DATA MANIPULATION IN EXCEL

Excel provides various features for working with XML data once it’s imported. You can filter, sort,
and query XML data as you would with any other Excel data. Additionally, you can use Excel
formulas and functions to perform calculations or create new data based on XML content.

Steps involved in using Excel Formulas with Imported XML Data

(Note: This example assumes you have imported XML sales data into Excel.)
1. Import XML data into Excel as explained previously.
2. In Excel, use formulas like SUM, AVERAGE, or IF to analyze XML data.
3. Create calculated columns based on XML data.You can calculate the total revenue,
average quantity sold, or any other relevant metrics based on the imported data.
4. Visualize results using Excel charts or tables.

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7.9. XML VALIDATION AND ERROR HANDLING

XML validation ensures that an XML document conforms to its defined structure and data types.
XML Schema can be used to specify the expected format and content of an XML document.
Validation is essential for data integrity and preventing errors. Excel provides options for
validating XML data during import and handling validation errors gracefully.

Steps involved in Validating XML Data in Excel

1. Import XML data into Excel.
2. Excel will automatically validate data based on the associated schema.
3. Review validation results in Excel’s “XML Source” task pane.
4. Handle validation errors by correcting or marking problematic data.

7.10. A SCENARIO FOR PRACTICAL APPLICATION

Real-world applications of XML in the financial industry are numerous. For instance, XML is
commonly used for exchanging financial data between different accounting systems, for
regulatory reporting, and for data interoperability (the ability to access and process data from
multiple sources without losing meaning and then integrate that data for visualization, and other
forms of representation and analysis).

A financial analyst can use Excel to import XML data containing quarterly financial reports. The
XML data is transformed into a structured Excel format using XSLT. Excel formulas are applied to
calculate key financial ratios, and the data is presented in visually appealing charts. The analyst
then exports the Excel report back to XML for sharing with stakeholders.

SUMMARY

7.1. INTRODUCTION TO XML (EXTENSIBLE MARKUP LANGUAGE):

• XML is a versatile data format used for structuring and storing information.
• It is both human-readable and machine-readable.
• XML is widely used for data exchange between different systems due to its simplicity and
flexibility.
• XML uses tags to define elements and their relationships within a document, allowing for
customized data structures.
• Steps to create an XML document for book inventory include defining the XML prolog,
creating the root element, adding child elements for each book, and saving the file with a
.xml extension.

7.2. XML SYNTAX AND RULES:

• XML documents follow specific syntax rules.

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• Data is enclosed in tags, which are case-sensitive.

• Tags must be properly nested and closed.
• Attributes provide additional information about elements.
• Well-formed XML documents adhere to these rules and are suitable for processing by XML
parsers.
• Steps for preparing a well-formed XML document include ensuring proper nesting, closing
tags, and enclosing attributes in double quotes.

7.3. XML DOCUMENT STRUCTURE:

• An XML document starts with a root element that encapsulates all other elements.
• Elements can contain other elements, creating a hierarchical structure.
• XML’s hierarchical structure is useful for representing complex relationships and data
structures.
• Namespaces are used to avoid naming conflicts when using elements and attributes from
different sources.
• Steps to create an XML document representing a company’s employee hierarchy involve
defining the root element, creating child elements for departments, nesting elements for
employees, and using attributes for unique identification.

7.4. DOCUMENT TYPE DEFINITION (DTD) AND XML SCHEMA:

• DTD and XML Schema are used for validating the structure and content of XML documents.
• DTD defines allowed elements, attributes, and their order.
• XML Schema provides a more powerful way to define data types, constraints, and
relationships.
• XML Schema is crucial for ensuring data integrity in XML-based systems.
• Steps to create an XML Schema for a customer database include defining elements,
attributes, data types, constraints, and associating the XML document with the schema.

7.5. XML DATA TRANSFORMATION:

• XML data transformation involves changing the structure or presentation of XML data.
• XSLT (eXtensible Stylesheet Language Transformations) is commonly used for this purpose.
• XSLT can convert XML data into various formats, such as HTML.
• Transformation allows for presenting data differently without altering the underlying data.
• Steps to transform XML sales data into an HTML report include writing an XSLT stylesheet,
defining templates, applying styles, using an XSLT processor, and saving the transformed
output.

7.6. USING XML WITH EXCEL:

• Excel supports importing XML data directly into spreadsheets.
• This feature allows for bringing external data sources into Excel for analysis and reporting.

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• Tools in Excel enable mapping XML elements to specific cells or columns for data
presentation.
• Steps for importing XML sales data into Excel involve selecting the XML file, mapping
elements, and loading the data.

7.7. EXCEL TO XML CONVERSION:

• Excel can export spreadsheet data into XML format.
• This is useful for sharing structured data with systems that require XML input.
• Excel allows mapping Excel tables and worksheets to XML elements and attributes.
• This customization tailors the XML structure to specific needs.
• Steps for exporting Excel sales data to XML include mapping cells, reviewing mapping, and
saving as XML.

7.8. XML DATA MANIPULATION IN EXCEL:

• Excel provides features for working with imported XML data.
• You can filter, sort, and query XML data.
• Excel formulas and functions can be used to perform calculations based on XML content.
• Calculated columns can be created to derive metrics from imported data.
• Visualizations like charts and tables can be used to present results.

7.9. XML VALIDATION AND ERROR HANDLING:

• XML validation ensures conformance to structure and data type rules.
• XML Schema can specify the expected format and content.
• Excel validates XML data during import and handles errors gracefully.
• Validation results can be reviewed in Excel’s “XML Source” task pane.
• Validation errors should be corrected or marked for handling.

7.10. A SCENARIO FOR PRACTICAL APPLICATION:

• XML is widely used in the financial industry for data exchange, regulatory reporting, and
interoperability.
• Excel can be used to import XML data for financial analysis.
• XSLT can transform XML data into structured Excel format.Excel formulas can calculate
financial metrics. The data can be presented using charts.
• The Excel report can be exported back to XML for sharing with stakeholders.

These takeaways cover the key concepts and practical applications of XML and XML-
related processes in Excel, making it a valuable module for handling structured data.

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MULTIPLE CHOICE QUESTIONS (MCQS)

1. What does XML stand for?

a. eXtensible Markup Language
b. eXtra Modern Language
c. Extended Markup Language
d. Extended Modern Language

2. Which of the following is a step involved in creating a basic XML document?

a. Define the XML prolog
b. Insert images
c. Use JavaScript code
d. Apply styles using CSS

3. Which of the following is a characteristic of well-formed XML documents?

a. Properly nested tags
b. Case-insensitive tags
c. Single-line structure
d. No attribute usage

4. In XML, what is used to encapsulate all other elements in a document?

a. Root element
b. Parent element
c. Container element
d. Core element

5. What is the purpose of namespaces in XML?

a. To define attributes
b. To avoid naming conflicts
c. To create hyperlinks
d. To apply styles

6. Which mechanism is used for validating the structure and content of XML documents?
a. DTD (Document Type Definition)
b. CSS (Cascading Style Sheets)
c. SQL (Structured Query Language)
d. HTML (HyperText Markup Language)

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7. What does XML Schema provide a flexible way to define within an XML document?
a. Data types, constraints, and relationships
b. Document formatting
c. Hyperlinks
d. Images

8. In XML Schema, what is used to ensure the uniqueness of elements or attributes?

a. Constraints
b. Datatypes
c. Uniqueness validators
d. Key elements

9. What is the role of XSLT in XML data transformation?

a. Converting XML data to binary format
b. Converting XML data to various formats
c. Storing XML data in databases
d. Validating XML data

10. Which element in XSLT represents the starting point of the transformation process?
a. xsl:apply-templates
b. <xsl:template match=”/”>
c. xsl:transform
d. xsl:output

11. In Excel, how can XML data be imported into a spreadsheet?

a. From CSV files
b. From XML files
c. From PDF files
d. From Word documents

12. What is the purpose of Excel to XML conversion?

a. Exporting Excel data to XML format
b. Importing XML data into Excel
c. Converting XML data to JSON format
d. Creating charts in Excel

13. In Excel, what is used to validate imported XML data based on the associated schema?
a. XML Validator
b. Data Checker
c. XML Source task pane
d. Excel Inspector

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14. Which of the following is an example of a practical application scenario for XML in the
financial industry?
a. Storing images in XML format
b. Exchanging financial data between accounting systems
c. Creating interactive web pages
d. Analyzing social media trends

15.What is the key advantage of using XML for data exchange between different systems?
a. Complexity
b. Flexibility
c. Narrow applicability
d. Incompatibility

Answers
1. eXtensible Markup Language
2. Define the XML prolog
3. Properly nested tags
4. Root element
5. To avoid naming conflicts
6. DTD (Document Type Definition)
7. Data types, constraints, and relationships
8. Constraints
9. Converting XML data to various formats
10. <xsl:template match=”/”>
11. From XML files
12. Exporting Excel data to XML format
13. XML Source task pane
14. Exchanging financial data between accounting systems
15. Flexibility

SELF-EXAMINATION QUESTIONS FOR PRACTICE

1. XML Basics
a. Define XML and explain its significance in data exchange.
b. What is the structure of an XML document?
c. Explain the purpose of XML tags.

2. Creating XML Documents

a. Describe the steps involved in creating a well-formed XML document.

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b. Provide an example of an XML document representing a personal address book.

c. How are attributes used in XML? Give an example.

3. XML Document Structure

a. Explain the hierarchical structure of XML documents using an example.
b. What is the purpose of namespaces in XML? Give an example.

4. Document Type Definition (DTD) and XML Schema

a. Compare and contrast DTD and XML Schema for XML validation.
b. Describe the steps to create an XML Schema for a product catalog.
c. Why is XML Schema considered more powerful than DTD?

5. XML Data Transformation

a. What is XSLT, and how is it used for XML data transformation?
b. Provide an example of transforming XML data into HTML using XSLT.
c. Explain the role of templates in XSLT.

6. Using XML with Excel

a. How does Excel support importing XML data?
b. Describe the steps involved in importing XML sales data into Excel.
c. Why is mapping XML elements important in Excel?

7. Excel to XML Conversion

a. Explain the process of exporting Excel sales data to XML.
b. What is the purpose of mapping cells to XML elements during export?
c. Provide a scenario where Excel to XML conversion is useful.

8. XML Data Manipulation in Excel

a. How can Excel formulas be used with imported XML data?
b. Give an example of using Excel functions with XML data.
c. What visualizations can be used to present XML data in Excel?

9. XML Validation and Error Handling

a. What is XML validation, and why is it important?
b. Describe how Excel handles XML validation and errors.
c. Explain the steps to correct validation errors in Excel.

10. Practical Applications

a. Provide real-world examples of how XML is used in the financial industry.
b. Describe a scenario where Excel and XML are used together for financial analysis and
reporting.

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CHAPTER 8
INTRODUCTION TO JSON AND SCHEMA
MAPPING WITH MS EXCEL

LEARNING OBJECTIVES

a Understand the fundamentals of JSON (JavaScript Object Notation)

and its role in data interchange.

a Learn how to efficiently import JSON data into Microsoft Excel and manipulate it
effectively.

a Explore the concept of schema mapping and its importance in data transformation
processes.

a Gain practical experience in mapping JSON data to Excel worksheets using various
Excel functions and techniques.

a Develop the skills to automate JSON data retrieval and mapping workflows for
improved data management and analysis in Excel.

These learning objectives aim to provide a comprehensive understanding of utilizing JSON, JSON
Schema, and Excel for effective financial data management, covering various aspects from
schema mapping to practical applications in financial scenarios.

8.1. UNDERSTANDING JSON (JAVASCRIPT OBJECT NOTATION)

8.1.1. INTRODUCTION TO JSON AS A DATA INTERCHANGE FORMAT
JSON, short for JavaScript Object Notation, is a lightweight and widely used data interchange
format. It is easy for both humans and machines to read and write. JSON is often employed to
transmit data between a server and a web application, as well as between different parts of an
application.

8.1.2. COMPARISON BETWEEN JSON AND XML

JSON is often compared to XML, another popular data interchange format. While XML uses
tags and attributes to structure data, JSON uses a simpler format of key-value pairs. JSON is
more concise and easier to read for humans, making it a preferred choice for many modern
applications.

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8.1.3. ADVANTAGES OF USING JSON IN DATA EXCHANGE

JSON offers several advantages, including simplicity, ease of parsing (the process of converting
a JSON object in text format to a JavaScript object that can be used inside a program), and
efficient data transmission. It is particularly well-suited for web APIs and web services due to its
lightweight nature.

8.2. JSON SYNTAX AND STRUCTURE

8.2.1. JSON objects, arrays, and key-value pairs
In JSON, data is organized into objects andarrays. Objects are enclosed in curlybraces {} and
consist of key-value pairs. Arrays are ordered lists of values enclosed in square brackets [].
Example of JSON Array:[“apple”, “banana”, “cherry”]

This example is a JSON array containing three string values.

8.2.2. RULES FOR WRITING VALID JSON:

JSON has strict syntax rules. For example, keys must be enclosed in double quotes, and strings
must be enclosed in double quotes as well. Commas are used to separate key-value pairs or
elements in an array.

8.2.3. EXAMPLES ILLUSTRATING JSON DATA STRUCTURES:

Examples of JSON data structures, including simple objects, nested objects, and arrays are given
below. See how data is represented in JSON format.

1. Simple JSON Object: This represents a simple JSON object with key-value pairs.
{
“name”: “John Doe”,
“age”: 30,
“city”: “New York”
}

2. Nested JSON Object: This demonstrates a JSON object with nested objects.
{
“employee”: {
“name”: “John Doe”,
“job”: {
“title”: “Software Engineer”,
“department”: “Development”
},
“salary”: 80000
}
}

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3. JSON Array: This shows a JSON array with multiple items.

[
“apple”,
“banana”,
“cherry”
]

4. Nested JSON Array and Object: This combines arrays and nested objects.
{
“company”: “ABC Inc.”,
“employees”: [
{
“name”: “Alice”,
“department”: “HR”
},
{
“name”: “Bob”,
“department”: “Sales”
}
]
}

These examples illustrate the flexibility of JSON in representing structured data, from simple key-
value pairs to complex nested structures and arrays.

8.3. CREATING JSON DOCUMENTS

Sample JSON Document:
This is a sample JSON document representing a book with properties such as title, author, and
publication year.
{
“book”: {
“title”: “The Great Gatsby”,
“author”: “F. Scott Fitzgerald”,
“year”: 1925
}
}

8.3.1. STEPS FOR MANUALLY CREATING JSON DOCUMENTS USING A TEXT EDITOR:
Given below is the process of creating JSON data from scratch using a plain text editor like
Notepad. Have included the examples of defining objects, arrays, and key-value pairs.

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1. Open a Text Editor (e.g., Notepad).

2. Start with an Object:
• JSON data begins with an object enclosed within curly braces {}.
3. Add Key-Value Pairs:
• Inside the object, add key-value pairs separated by colons.
• Keys must be enclosed in double quotes, and values can be strings, numbers, or
other JSON data types.
4. Use Commas to Separate Pairs:
• Separate key-value pairs with commas (no comma after the last pair).
5. Nested Objects:
• You can nest objects within objects by adding objects as values.
6. Arrays:
• Arrays are enclosed in square brackets [] and can contain multiple values.
• Arrays can also contain objects.
7. Save the File:
• Save the file with a .json extension (e.g., “data.json”).

These steps allow you to manually create JSON data using a text editor.
Ensure proper formatting, including indentation, for better readability.

8.3.2. TOOLS AND LIBRARIES FOR GENERATING JSON DATA:

Generating JSON data manually can be time-consuming, especially for complex structures.
To streamline this process, various tools and libraries are available that automate JSON data
generation. Here are the various options available for the same:

1. Programming Languages:
Many programming languages come with built-in support for generating JSON data.

For example:
• In Python, the json module allows you to create JSON data structures from native
Python data types.
• In JavaScript, you can directly create JSON objects and arrays within your code.
2. Online Generators:
• Several online tools and websites offer JSON data generation. These tools often
provide user-friendly interfaces for defining JSON structures and values. Users can
input data, and the tool generates the corresponding JSON.
• Online generators are helpful for quick and simple JSON creation without writing
code.
3. Software Libraries:
• Specialized software libraries and packages are available for generating JSON data.

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These libraries are often used in specific development environments or frameworks.

• For example, in web development, libraries like Jackson in Java or Newtonsoft.Json in
C#(pronounced as “C sharp”) simplify JSON generation from data objects.
4. Code Templates:
• Developers can create code templates or scripts that generate JSON data based on
predefined patterns. These templates can be reused to create JSON for similar data
structures.

8.3.3. BEST PRACTICES FOR ORGANIZING AND FORMATTING JSON DATA:

Maintaining consistency and readability in JSON data is essential for easy understanding and
debugging. Here’s an explanation of best practices for organizing and formatting JSON data:

1. Consistent Indentation:
• Use consistent and meaningful indentation to represent the hierarchy of objects and
arrays. Typically, each level of nesting is indented by a fixed number of spaces (e.g.,
2 or 4 spaces).
• Consistent indentation makes the JSON structure visually clear and helps developers
quickly grasp the hierarchy.
2. Clear Key Naming:
• Choose descriptive and meaningful key names. Key names should represent the
data they hold and follow a consistent naming convention. Avoid using overly
abbreviated or cryptic names.
• Clear key naming improves the understanding of data and enhances maintainability.
3. Use Arrays and Objects Appropriately:
• Use JSON arrays [...] when dealing with lists of similar items (e.g., a list of products).
• Use JSON objects {...} when modelling structured data with key-value pairs (e.g.,
representing a person’s attributes).
• Properly choosing between arrays and objects ensures the data structure accurately
represents the information.
4. Validation and Schema Compliance:
• Ensure that the generated JSON adheres to a predefined schema or structure. Using
a JSON schema helps validate data consistency and conformity.
• Compliance with a schema aid in data validation and integration with systems that
expect specific JSON structures.
5. Comments (where supported):
• Some JSON parsers allow comments (though it’s not part of the official JSON
standard). You can use comments to provide additional context or explanations
within the JSON data.

• Comments can be helpful for documenting JSON structures.

By following these best practices, developers can create well-organized and maintainable JSON

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data, making it easier for themselves and others to work with the data in various applications
and scenarios.

8.4. JSON Schema

A JSON Schema is a JSON document that specifies the structure, constraints, and validation
rules for JSON data. It acts as a blueprint that specifies what the JSON data should look like,
including the expected properties, their data types, and any validation criteria.

Example of a JSON Schema:

{
“$schema”: “http://json-schema.org/draft-07/schema#”,
“type”: “object”,
“properties”: {
“name”: {
“type”: “string”
},
“age”: {
“type”: “integer”,
“minimum”: 18
}
},
“required”: [“name”, “age”]
}
This is an example of a JSON Schema using JSON Schema Draft 7. It defines the structure of an
object with properties “name” (string type) and “age” (integer type with a minimum value of 18).
It also specifies that both “name” and “age” are required properties.

8.4.1. THE ROLE OF JSON SCHEMA IN DEFINING STRUCTURE AND VALIDATION OF JSON DATA
JSON Schema plays a crucial role in ensuring the structure, consistency, and validity of JSON
data. Here’s a breakdown of its role:

• Defining Allowed Properties: JSON Schema allows you to specify which properties
(fields) are allowed within a JSON document. For instance, if you’re working with JSON
data representing employees, you can define that each employee object must have
properties like “name,” “age,” and “department.” This ensures that your JSON data
adheres to a consistent structure.

• Data Type Specification: JSON Schema lets you define the data types expected for
each property. You can specify that “name” should be a string, “age” should be a
number, and “department” should be a string as well. This ensures that the data
conforms to the intended types.

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• Validation Rules: JSON Schema allows you to set validation rules for properties. For
instance, you can specify that the “age” property must be a positive integer, ensuring
that the age is always represented as a valid positive whole number. These validation
rules help maintain data integrity.

• Optional vs. Required Fields: JSON Schema lets you define which properties are
required and which are optional. For example, you can specify that “name” and
“age” are required fields, meaning they must be present in every JSON object, while
“department” is optional. This enforces consistency in your data.

• Complex Structures: JSON Schema is not limited to simple properties. It can describe
complex structures, including nested objects and arrays. This is particularly useful
when dealing with hierarchical or nested data.

• Formal Definition: JSON Schema provides a formal, machine-readable definition

of your JSON data’s structure. This means that both humans and machines can
understand the expected structure and data types.

In essence, JSON Schema acts as a blueprint for your JSON data. It defines the rules and
constraints that JSON data must adhere to, ensuring that data remains consistent, valid, and
predictable.

8.4.2. KEY CONCEPTS IN JSON SCHEMA

JSON Schema introduces several key concepts to achieve its goals:
• Properties: Properties in JSON Schema are like the fields or attributes of your JSON
data. They represent the key-value pairs within a JSON object. Each property can
have its own data type, validation rules, and other attributes.

• Required Fields: You can specify which properties are required using the “required”
keyword. This ensures that certain properties must be present in every JSON object
that adheres to the schema. For example, in an employee schema, you might require
that “name” and “age” are always present.

• Data Types: JSON Schema supports various data types, including strings, numbers,
booleans, objects, and arrays. You can specify the expected data type for each
property, ensuring that your data remains consistent.

• Nested Objects: JSON Schema allows you to define objects within objects. This is
useful for representing complex, nested data structures. For example, an “address”
property might contain sub-properties like “street,” “city,” and “postalCode.”

• Arrays: JSON Schema also supports arrays. You can define that a property should be
an array containing items of a particular data type. This is handy for scenarios where
you have a list of items, such as “employees” containing multiple employee objects.

• Validation Keywords: JSON Schema provides a set of validation keywords that

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allow you to set constraints on properties. For example, you can use “minimum” and
“maximum” to specify allowable numeric ranges, ensuring that values fall within a
certain range.

• Pattern Constraints: JSON Schema supports pattern constraints using regular

expressions. This is particularly useful for validating string properties with specific
patterns, like email addresses or phone numbers.

• Default Values: You can set default values for properties. If a property is missing in
a JSON object, it will be automatically assigned the default value specified in the
schema.

In summary, JSON Schema introduces a rich set of concepts and tools for defining and validating
the structure and content of JSON data. These concepts help maintain data consistency, improve
data quality, and ensure that your JSON data aligns with your application’s requirements.

8.5. CREATING JSON SCHEMA

8.5.1. STEPS TO CREATE A JSON SCHEMA FOR A SPECIFIC JSON DATA FORMAT
Step 1: Start with a Basic JSON Schema Template
{
“$schema”: “http://json-schema.org/draft-07/schema#”,
“type”: “object”,
“properties”: {
// Add your properties here
},
“required”: []
}

Step 2: Define the Object Properties In the properties section, define the properties you
expect in your JSON data. For example, in a financial context, let’s say we want to create a
JSON Schema for a transaction:

{
“transaction_id”: {
“type”: “string”
},
“amount”: {
“type”: “number”,
“minimum”: 0
},
“currency”: {

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“type”: “string”,
“enum”: [“USD”, “EUR”, “GBP”]
},
“timestamp”: {
“type”: “string”,
“format”: “date-time”
}
}

Here, we have properties like transaction_id, amount, currency, and timestamp. We specify their
data types and any additional constraints. For example, the “amount” must be a non-negative
number, and “currency” must be one of the specified values.

Step 3: Specify Required Properties In the required section, list the properties that are mandatory
in your JSON data:
“required”: [“transaction_id”, “amount”, “currency”, “timestamp”]
This ensures that these properties must be present in any valid JSON data conforming to this
schema.

8.5.2. VALIDATION OF JSON DATA AGAINST A JSON SCHEMA

After creating a JSON Schema as shown above, the next step is to validate JSON data against this
schema. This is crucial to ensure that the data adheres to the specified format and constraints.
How Validation Works:
Use a JSON Schema Validation Library.There are libraries available in various programming
languages (e.g., ajv in JavaScript) that allow you to load your JSON Schema and use it to validate
JSON data.

Example Code for JavaScript using ajvLibrary

Assuming you have the JSON Schema saved in a file named schema.json and your JSON data in
a file named data.json, here’s how you can validate it using JavaScript and the ajv library:

constAjv = require(“ajv”);
const fs = require(“fs”);
// Load the JSON Schema
const schema = JSON.parse(fs.readFileSync(“schema.json”, “utf-8”));
// Load the JSON Data
const data = JSON.parse(fs.readFileSync(“data.json”, “utf-8”));
// Create an instance of Ajv
constajv = new Ajv();
// Compile the schema
const validate = ajv.compile(schema);

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// Validate the data

constisValid = validate(data);
if (isValid) {
console.log(“JSON data is valid according to the schema.”);
} else {
console.log(“JSON data is not valid.”);
console.log(validate.errors);
}

Handling Validation Errors:

If the JSON data doesn’t conform to the schema, validation errors will be raised. These errors
typically include details about what went wrong. For instance, it might indicate that a required
property is missing or that a value is out of range. In a financial context, these errors can be
critical as they may indicate data integrity issues.

8.5.3. COMMON USE CASES FOR JSON SCHEMA IN DATA VALIDATION:

1. Validating User Input in Web Forms:

• Scenario: In a financial application, a user is entering their transaction details. The
JSON Schema ensures that the data entered, such as account numbers or transaction
amounts, meets the required format and constraints.

• Benefits: Prevents erroneous data submissions, enhancing user experience and data
accuracy. It also reduces the risk of security vulnerabilities by validating user inputs
rigorously.

2. Ensuring Data Consistency in Databases:

• Scenario: Large financial databases store customer profiles, transaction history, and
investment data. JSON Schema ensures that data consistently adheres to predefined
standards, avoiding discrepancies.

• Benefits: Guarantees data consistency, which is vital for accurate financial analysis,
regulatory reporting, and compliance.

3. Verifying the Correctness of JSON-based APIs (Application Programming Interface):

• Scenario: Many financial applications use APIs for data exchange. JSON Schema
ensures that data exchanged via APIs is accurate and follows the expected structure,
reducing the risk of processing incorrect data.

• Benefits: Enhances the reliability of API-based financial services. Minimizes data-

related errors in processes like algorithmic trading or account balance queries.

In the financial sector, where data accuracy and compliance are paramount, JSON Schema
validation ensures that data conforms to predefined standards, reducing errors, improving data
quality, and enhancing trust in financial systems and applications.

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Note: API (Application Programming Interface) in Context:

An API, short for Application Programming Interface, is a set of rules and protocols that allows
different software applications to communicate and interact with each other. APIs define how
requests and responses should be structured, which functions or data can be accessed, and
what actions can be performed by one software component when interacting with another.

8.6. SCHEMA MAPPING

8.6.1. UNDERSTANDING THE SCHEMA MAPPING CONCEPT:
Schema mapping is a fundamental concept in data management and integration. It involves
defining relationships and correspondences between elements in different schemas. These
schemas can represent various data structures, such as JSON data, database tables, or XML
documents. It’s a critical step in data integration.

Schema mapping involves associating JSON properties with database table columns or Excel
cells. It ensures data is correctly imported, mapped, and validated.

Example Scenario - Mapping JSON to Database:

Consider a scenario where you have JSON data representing customer information, and you want
to store this data in a relational database. Schema mapping, in this case, involves associating
the properties in the JSON data with specific columns in a database table.

JSON Property:
{
“name”: “John”,
“age”: 30
}
Database Table:
| ID | Name | Age |
|----|-------|-----|
| 1 | John | 30 |

In this example, you’ve mapped the “name” property in the JSON data to the “Name” column
in the database table and the “age” property to the “Age” column. This mapping ensures that
the JSON data is correctly imported, and the data fields are aligned with their corresponding
database columns.

8.6.2. HOW SCHEMA MAPPING RELATES TO DATA TRANSFORMATION AND INTEGRATION

Schema mapping is closely related to data transformation and integration processes. Here’s
how it fits into these processes:
1. Data Transformation: Data often comes in various formats and structures. Schema

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mapping plays a pivotal role in transforming data from one schema to another.
For instance, you might need to convert XML data into a JSON object, and schema
mapping defines how elements in the XML map to properties in the JSON object.

2. Data Integration: Data integration involves combining data from diverse sources or
systems to provide a unified view. Schema mapping ensures that data from different
sources is harmonized, allowing for effective data integration. For example, you may
integrate customer data from both a CRM system and an e-commerce platform into
a single database. Schema mapping ensures that the customer data from these two
sources aligns in terms of structure.

8.6.3. IMPORTANCE OF SCHEMA MAPPING IN DATA CONSISTENCY:

The importance of schema mapping in data consistency cannot be overstated. Here’s why:

1. Structural Consistency: Schema mapping helps maintain structural consistency by

ensuring that data elements from different sources adhere to a common structure
or schema. This consistency simplifies data processing and analysis.

2. Format Consistency: It also ensures format consistency, meaning data is represented

uniformly. For instance, when integrating data from multiple sources into a reporting
tool like Excel, schema mapping ensures that date formats, numerical precision, and
other data formatting conventions are consistent.

3. Quality Assurance: Schema mapping acts as a quality assurance step, reducing the
risk of data anomalies or discrepancies during data integration. This is particularly
crucial in financial applications, where data accuracy is paramount.

In summary, schema mapping is a foundational concept in data management and integration.

It defines how data elements in different schemas relate to each other and plays a pivotal role
in ensuring data consistency, facilitating data transformation, and supporting seamless data
integration in various scenarios, including financial applications.

8.7. SCHEMA MAPPING WITH MS EXCEL

8.7.1. WHY MICROSOFT EXCEL CAN BE USED FOR SCHEMA MAPPING?
Microsoft Excel is a powerful and versatile tool that can be effectively used for schema mapping
and data transformation. Here’s why Excel is valuable for this purpose:
• Familiar Interface: Excel’s spreadsheet layout is familiar to many users, making it
accessible for mapping and working with structured data. Financial professionals, in
particular, are often well-versed in using Excel for various tasks.

• Data Visualization: Excel provides a clear and structured way to visualize data, making
it easier to map and understand data relationships.

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8.7.2. IMPORTING JSON DATA INTO EXCEL FOR MAPPING

Scenario: Imagine you have a JSON dataset containing financial transactions, and you want to
analyze and map this data in Excel for further processing and reporting.

Steps to Import JSON Data into Excel

1. Open Microsoft Excel.

2. Click on the “Data” tab in the Excel ribbon.

3. Select “Get Data” or “Get & Transform Data,” depending on your Excel version.

4. Choose the data source. In this case, you’d select “From JSON” since you want to import
JSON data.

5. Browse to the location of your JSON file and select it.

6. Excel will then open the Power Query Editor, where you can preview and transform your
JSON data.

7. You can perform various transformations and data cleaning tasks using the Power Query
Editor. For example, you can filter columns, remove unnecessary data, and rename col-
umns to align with your desired schema.

8. Once you’ve prepared the data, click “Close & Load” to import the JSON data into an Excel
worksheet.

Advantages of Using Excel for Importing JSON Data:

• Data Transformation: Excel’s Power Query tools allow you to transform and clean
the data during import, ensuring it matches your desired schema.

• User-Friendly: The import process is user-friendly, even for those without extensive
programming experience.

8.7.3. CREATING EXCEL TABLES AND WORKSHEETS TO REPRESENT JSON DATA STRUCTURES
Scenario: Let’s say your JSON data contains a list of financial transactions, each with attributes
like date, description, amount, and category. You want to map this data to an Excel table.

Steps to Create Excel Tables and Worksheets:

1. After importing your JSON data, it will be loaded into a new worksheet in Excel.

2. Select the data range you want to work with.

3. Click on the “Insert” tab in the Excel ribbon.

4. Choose “Table.” This will convert your selected data range into an Excel table.

5. You can then rename the table and its columns to match your desired schema. For ex-

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ample, you can rename columns like “Column1” to more descriptive names like “Date,”
“Description,” “Amount,” and “Category.”

6. You can create additional worksheets or tabs in your Excel file to represent different JSON
data structures, such as objects or arrays.

In summary, Microsoft Excel’s familiar interface and data manipulation capabilities make it a
valuable tool for schema mapping and data transformation in financial scenarios. Excel allows
you to import JSON data, clean and transform it to match your desired schema, and work with
the data efficiently, supporting various financial analysis and reporting tasks.

8.8. MAPPING JSON ELEMENTS TO EXCEL CELLS

8.8.1. STEPS TO MAP JSON ELEMENTS TO EXCEL CELLS

Scenario: You have a JSON dataset containing financial transaction records. You want to map
specific elements of this JSON data to corresponding cells in an Excel worksheet for further
analysis.

1. Import JSON Data: Import the JSON data into an Excel worksheet following the steps
mentioned earlier.

2. Identify Elements: Review your JSON data and identify the specific elements you
want to map to Excel cells. For example, if your JSON contains transaction details, you
might want to map “Date,” “Description,” and “Amount.”

3. Select the Excel Cell: In your Excel worksheet, select the cell where you want to map
the first JSON element. For instance, you might select cell A2 for “Date.”

4. Input Element: Type an Excel formula to extract the desired JSON element. You can
use Excel’s built-in functions for this purpose. For example, if the JSON is in cell B2 and
you want to extract the “Date” element, you can use the following formula:

=JSON.VALUE(B2, “Date”)

Suppose your JSON data looks like this:

{ “transaction”: { “date”: “2023-08-15”, “description”: “Groceries”, “amount”: 50.00,

“category”: “Food” } }

You can map the “date” element to cell A2 in Excel by entering the
formula=TransactionData[@[date]] in cell A2.

5. Repeat for Other Elements: Repeat the process for other elements you want to map.
For example, in cell B2, you can input a formula to extract the “Description” element:

=JSON.VALUE(B2, “Description”)

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6. Drag/Fill Down: If you have multiple rows of JSON data, you can drag or fill down the
formulas to apply them to all rows.

8.8.2. HANDLING NESTED JSON STRUCTURES AND ARRAYS IN EXCEL:

Scenario: Your JSON data contains nested structures or arrays, such as transactions within an
account. You want to map these nested elements to Excel tables and rows.

Steps for Handling Nested JSON Structures and Arrays:

1. Import your JSON data into Excel and create a table for the main JSON structure,
such as accounts.
2. Identify the nested JSON elements you want to map, such as individual transactions
within each account.
3. Create a new worksheet or table in Excel to represent the nested data. For example,
create a table named “Transactions” to hold transaction data.
4. Use Excel formulas or Power Query to extract and map the nested JSON data to the
corresponding Excel table. You can use functions like FILTER or VLOOKUP to accomplish
this.
5. Ensure that you maintain data integrity by correctly associating nested data with its
parent data. For example, each transaction should be associated with the correct
account.

Scenario:
Suppose you have JSON data like this:
{
“customer”: “John Doe”,
“transactions”: [
{
“date”: “2023-01-15”,
“description”: “Purchase 1”,
“amount”: 50.00
},
{
“date”: “2023-02-05”,
“description”: “Purchase 2”,
“amount”: 75.50
}
]
}

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Step-by-Step Instructions:
1. Import JSON Data into Excel:
• Copy your JSON data.
• In Excel, select the cell where you want to start the import. For example, you can
select cell A1.
• Go to the “Data” tab in Excel.
• Click on “Get Data” or “Get & Transform Data” (this might vary slightly depending on
your Excel version).
• Choose “From Text/JSON.”
• Paste your JSON data into the dialog box and click “Load.”
Excel will import your JSON data into a table in the worksheet.

2. Working with Nested JSON Arrays:

• In this example, the “transactions” field is an array. To work with it, you can use Excel’s
built-in Table functionality.
• Click anywhere within the table that contains the JSON data.
• Go to the “Table Design” tab (this might be named differently in older Excel versions).
• In the “Properties” group, give your table a meaningful name, like “TransactionData.”
• Now, you can work with the array data efficiently.

3. Mapping Nested JSON Elements:

• In your Excel worksheet, you can add columns to map the elements within the JSON
array.

• For example, you can add columns “Date,” “Description,” and “Amount.”

• In the cell next to the “Date” column header, type the following formula to extract the
“date” element from the JSON array:=INDEX(TransactionData[date],ROW()-1)

• TransactionData[date] references the “date” column in your JSON data table.

• ROW()-1 ensures that the formula starts from the second row (since the first row
contains column headers).

• Similarly, add formulas for the “Description” and “Amount” columns:

• For “Description”: =INDEX(TransactionData[description],ROW()-1)

• For “Amount”:=INDEX(TransactionData[amount],ROW()-1)

4. Drag/Fill Down:
• After entering the formulas for one row, you can fill down these formulas for all rows
in the Excel table. Excel will automatically adjust the references.

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• Click on the small square in the lower-right corner of the cell containing the formula
(the cursor will change to a small black cross).
• Drag this down to fill all the rows you need. Excel will copy the formulas accordingly.

5. Result:
Your Excel worksheet should now contain a structured representation of the nested JSON
array data, with each transaction in a separate row.

Date Description Amount

2023-01-15 Purchase 1 50.00
2023-02-05 Purchase 2 75.50

This example demonstrates how to handle nested JSON arrays in Excel and extract data
from them into separate rows. Excel’s built-in Table functionality and formulas like INDEX are
valuable tools for such data manipulation.

8.8.3. MAPPING JSON PROPERTIES TO EXCEL COLUMN HEADERS

Scenario: You want to ensure that the column headers in your Excel worksheet match the JSON
properties, providing clear labelling and structure to your data.

Steps for Mapping JSON Properties to Excel Column Headers

1. Open your Excel worksheet where you’ve imported JSON data.
2. Review the JSON properties and identify the Excel columns where you want to place
the corresponding data.
3. Rename the Excel column headers to match the JSON property names. This ensures
that your data is appropriately labelled and structured.
4. To rename an Excel column header, simply double-click on the existing header, type
the desired name, and press Enter.

Example:
Suppose your JSON data has properties like “transaction_date,” “transaction_description,”
“transaction_amount,” and “transaction_category.” You can rename the Excel column headers
to match these properties for clarity.

In summary, mapping JSON elements to Excel cells involves identifying the data you want to
map, using appropriate Excel formulas or functions to extract JSON elements, handling nested
structures or arrays, and ensuring that Excel column headers align with JSON properties for clear
labelling and structured data representation.

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8.9. DATA TRANSFORMATION AND VALIDATION

8.9.1. USING EXCEL FORMULAS AND FUNCTIONS TO TRANSFORM JSON DATA

Excel offers a powerful set of formulas and functions that can be used to manipulate and
transform JSON data within Excel. Here’s a scenario and a step-by-step example:
Scenario: You have JSON data containing sales transactions in various currencies, and you want
to convert them to a single currency and calculate the total revenue.

Step-by-Step Instructions:
1. Import JSON Data into Excel:
• First, you’ll need to import your JSON data into Excel using the steps discussed earlier
on the same topic.

2. Create a Currency Conversion Table:

Create a table or a list that contains currency conversion rates. For example:

Currency Conversion Rate

USD 1.00

EUR 0.85

GBP 0.73

JPY 110.25

3. Perform Currency Conversion:

• In Excel, create a new column where you want to display the converted amounts
(e.g., “Amount in USD”).
• Use Excel’s VLOOKUP function to convert amounts from different currencies to USD.
Assuming your JSON data has currency information in the “Currency” column and
the original amount in the “Amount” column, you can use a formula like this:
=B2 * VLOOKUP(A2, CurrencyConversionTable, 2, FALSE)
• B2 references the original amount in the current row.
• A2 references the currency in the current row.
• CurrencyConversionTable is the table containing conversion rates.
• 2 specifies that you want to retrieve the conversion rate.
• FALSE ensures an exact match.
4. Calculate Total Revenue:
• In a new cell, you can calculate the total revenue by using the SUM function:
=SUM(D2:Dn)

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D2:Dn refers to the range of converted amounts (e.g., “Amount in USD”).

8.9.2. Validating JSON Data Against a Predefined JSON Schema Within Excel
Excel doesn’t have built-in native support for JSON Schema validation. However, you can set up
a basic validation check using Excel’s features. Here’s an example scenario:

Scenario: You have JSON data representing customer information, and you want to ensure that
each record contains essential fields such as “name” and “email.”

1. Define Required Fields:

• Create a list of required fields in your JSON data. In this case, you need “name” and
“email.”

2. Use Excel’s Data Validation:

• Select the cells or columns where your JSON data is imported.
• Go to the “Data” tab in Excel.
• Choose “Data Validation.”
• In the “Data Validation” dialog box, select “Custom.”
• In the “Formula” field, you can use a formula like this to check if both “name” and
“email” are present in each row:
=AND(ISNUMBER(SEARCH(“name”, A2)), ISNUMBER(SEARCH(“email”, A2)))
This formula checks if both “name” and “email” exist in cell A2 (modify the cell reference
as needed).

• If this formula returns TRUE, the data is considered valid. If FALSE, there’s a validation
error.

3. Handling Validation Errors:

• You can set up conditional formatting to highlight rows with validation errors or use
Excel’s built-in error checking features.

• For more advanced JSON Schema validation, you might need to use VBA (Visual
Basic for Applications) to create custom validation functions.

Scenario: You have JSON data representing invoices, and you want to validate if the “total-
Amount” in each invoice is greater than zero.
Step-by-Step Instructions:
1. Open Excel and Press Alt + F11 to Open the VBA Editor:
• This is where you’ll write your custom validation script.
2. Insert a New Module:

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• In the VBA editor, go to Insert>Module to create a new module.

3. Write a Custom Validation Function:
• Write a VBA function that parses the JSON data and validates it against your JSON
Schema. Below is a simplified example:

Function ValidateInvoice(json As String) As Boolean

‘ Parse the JSON string (you’ll need a JSON library reference)
Dim jsonObject As Object
Set jsonObject = JsonConverter.ParseJson(json)

‘ Check if the totalAmount is greater than zero

If jsonObject(“totalAmount”) > 0 Then
ValidateInvoice = True
Else
ValidateInvoice = False
End If
End Function

This function takes a JSON string as input, parses it using a JSON library (you need to
reference a JSON library in VBA), and checks if the “totalAmount” is greater than zero.

4. Call the Validation Function:

• You can call this function from an Excel cell like this:=ValidateInvoice(A2)

• A2 contains the JSON data you want to validate.

8.9.3. HANDLING ERRORS AND INCONSISTENCIES DURING DATA TRANSFORMATION:

Handling errors and inconsistencies is vital to maintain data quality during the transformation
process. Here are some best practices:

• Use Data Validation Rules: Implement data validation rules to check data consistency
and correctness during transformation.
• Error Handling: In VBA, you can use error handling techniques to gracefully manage
errors during transformation.
• Logging: Create logs or reports to record errors and inconsistencies encountered
during data transformation. This can help identify and resolve issues efficiently.
• Testing: Thoroughly test your data transformation process with various datasets
to identify and address potential problems before deploying it in a production
environment.

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• Feedback Mechanism: If the data transformation process involves user interaction,

provide feedback to users about errors and inconsistencies, and guide them on how
to correct them.
These best practices ensure that your data transformation process is reliable, even when dealing
with complex transformations and potential errors.

8.10. SCENARIOS AND PRACTICAL APPLICATIONS OF JSON, JSON SCHEMA,

AND EXCEL
Below are some scenarios where financial professionals applying JSON, JSON Schema, and Excel
for practical tasks, such as financial analysis, data integration, or reporting, and get benefits of
automating data integration tasks with JSON and Excel including time savings and reduced
error rates.

8.10.1. AUTOMATING FINANCIAL DATA INTEGRATION

Scenario: A financial services company receives daily data feeds from various banks and
financial institutions, each providing data in a different format (XML, JSON, CSV). They need to
consolidate and integrate this data for analysis and reporting.

Application: JSON and JSON Schema can be used to standardize the data format. Excel can be
used for data transformation and consolidation.

Benefits:
• Automation: JSON Schema ensures incoming data adheres to a standardized structure.
• Efficiency: Excel can automate the transformation and consolidation process.
• Data Consistency: JSON Schema enforces data consistency across sources.
• Accuracy: Reduced manual data entry leads to fewer errors.

8.10.2. FINANCIAL ANALYSIS AND REPORTING

Scenario: An investment firm manages a portfolio of stocks and bonds. They receive daily market
data in JSON format from multiple sources. Analysts need to calculate portfolio performance
metrics and generate reports.

Application: JSON data can be imported into Excel for analysis. JSON Schema ensures data
consistency. Excel formulas calculate metrics and generate reports.

Benefits:
• Real-time Analysis: JSON data import allows for real-time analysis.
• Custom Reports: Excel’s flexibility enables custom report generation.
• Data Quality: JSON Schema ensures data quality and consistency.
• Efficiency: Automation reduces manual work.

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8.10.3. RISK MANAGEMENT WITH JSON SCHEMA

Scenario: A bank needs to assess credit risk by analyzing data from different departments. JSON
data (e.g., customer profiles, transaction history) is collected. Validation and standardization
are critical.

Application: JSON Schema validates incoming data. Excel is used to create dashboards for risk
analysis.

Benefits:
• Data Integrity: JSON Schema ensures data integrity.
• Risk Assessment: Excel’s data visualization tools help in risk assessment.
• Compliance: Ensures compliance with data standards.
• Efficiency: Reduces manual data validation efforts.

8.10.4. Automating Financial Data Feeds

Scenario: An accounting firm receives financial statements from clients in various formats (PDF,
Excel, CSV). They need to extract structured data for analysis and tax preparation.

Application: JSON Schema can be used to define structured data. JSON data is generated from
extracted data and then imported into Excel for further analysis.

Benefits:
• Structured Data: JSON Schema defines the structure of data extraction.
• Data Consistency: Ensures consistent data format.
• Accuracy: Reduced manual data entry errors.
• Automation: Saves time during data processing.

8.10.5. FINANCIAL DATA VALIDATION AND COMPLIANCE

Scenario: A financial regulator requires investment firms to submit quarterly reports in JSON
format. Compliance and data quality are essential.

Application: JSON Schema defines the required report structure and data types. Excel can
validate data against the schema before submission.
Benefits:
• Compliance: Ensures data conforms to regulatory standards.
• Data Quality: Validation against JSON Schema improves data quality.
• Efficiency: Identifies and rectifies data issues early.
• Documentation: Schema acts as documentation for report structure.

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In these scenarios, JSON, JSON Schema, and Excel work together to streamline data-related
tasks, improve accuracy, and enhance reporting capabilities for financial professionals. The
combination of structured data, schema validation, and automation provides significant
benefits in terms of efficiency and data quality.

SUMMARY

8.1. Understanding JSON (JavaScript Object Notation):

• Introduces JSON as a data interchange format.
• Compares JSON with XML, highlighting JSON’s advantages in simplicity and
readability.
• Discusses the advantages of using JSON in data exchange.

8.2. JSON Syntax and Structure:

• Explains JSON’s syntax, including objects, arrays, and key-value pairs.
• Provides rules for writing valid JSON data.
• Offers examples illustrating various JSON data structures.

8.3. Creating JSON Documents:

• Details the steps for manually creating JSON documents using a text editor.
• Introduces tools and libraries for generating JSON data.
• Offers best practices for organizing and formatting JSON data.

8.4. JSON Schema:

• Explores the role of JSON Schema in defining the structure and validation of JSON
data.
• Describes key concepts in JSON Schema, including properties, required fields, and
data types.

8.5. Creating JSON Schema:

• Provides step-by-step guidance on creating a JSON Schema for specific JSON data
formats.
• Explains how to validate JSON data against a JSON Schema.
• Discusses common use cases for JSON Schema in data validation.

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8.6. Schema Mapping:

• Defines schema mapping and its importance in data integration.
• Explores how schema mapping relates to data transformation and integration.
• Highlights the significance of schema mapping in maintaining data consistency.

8.7. Schema Mapping with MS Excel:

• Explains why Microsoft Excel is a suitable tool for schema mapping.
• Describes the process of importing JSON data into Excel for mapping.
• Demonstrates how to create Excel tables and worksheets to represent JSON data
structures.

8.8. Mapping JSON Elements to Excel Cells:

• Provides a step-by-step guide for mapping JSON elements to specific cells in Excel.
• Discusses strategies for handling nested JSON structures and arrays in Excel.
• Details the process of mapping JSON properties to Excel column headers.

8.9. Data Transformation and Validation:

• Explores how Excel’s formulas and functions can be used for transforming JSON data.
• Demonstrates how to validate JSON data against a predefined JSON Schema within
Excel.
• Discusses best practices for handling errors and inconsistencies during data
transformation.

8.10. Scenarios and Practical Applications:

• Presents real-world scenarios and practical applications of JSON, JSON Schema, and
Excel.
• Highlights automation in financial data integration, financial analysis and reporting,
risk management, data feeds, and compliance.

This module equips learners with the fundamental knowledge and practical skills
required to work with JSON data, create JSON Schemas, perform schema mapping in
Excel, and apply these concepts to real-world financial scenarios.

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MULTIPLE CHOICE QUESTIONS (MCQS)

1. What is the primary purpose of schema mapping in data management and integration?

A) Defining relationships between people

B) Defining relationships and correspondences between elements in different schemas
C) Defining relationships between tables
D) Defining relationships between databases

2. In the context of financial applications, why is schema mapping crucial?

A) It helps in drawing financial graphs

B) It ensures data accuracy and consistency during integration
C) It helps in creating financial reports
D) It helps in conducting financial audits

3. Which of the following best describes the role of schema mapping in data integration?

A) It combines data from diverse sources and provides a unified view

B) It converts data into different formats
C) It validates data
D) It creates data visualizations

4. What does Excel’s Power Query Editor allow you to do during the process of importing
JSON data?

A) Perform various transformations and data cleaning tasks

B) Create new JSON schemas
C) Export data to JSON format
D) Generate random JSON data

5. When mapping JSON elements to Excel cells, what formula can be used to extract a
specific JSON element?

A) =JSON.GET
B) =JSON.EXTRACT
C) =JSON.VALUE
D) =JSON.PULL

6. What does the INDEX function in Excel do when used in the context of mapping JSON data?

A) Returns the index of a JSON element

B) Returns the value of a specified JSON element

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C) Returns the total number of JSON elements

D) Returns the type of a JSON element

7. How can you handle nested JSON structures or arrays in Excel?

A) By using the IF function
B) By using the INDEX function
C) By using Excel’s built-in Table functionality
D) By using the VLOOKUP function

8. In Excel, how can you rename an Excel column header to match a JSON property name?
A) Right-click on the header and choose “Rename”
B) Double-click on the header, type the desired name, and press Enter
C) Go to the “Data” tab and select “Rename Column”
D) Use the CTRL + R keyboard shortcut

9. What does VBA stand for in Excel?

A) Visual Basic for Applications
B) Visual Binary Analysis
C) Visual Business Automation
D) Visualized Business Analytics

10. In VBA, what function can be used to parse a JSON string?

A) JSON.PARSE
B) JSON.CONVERT
C) JSON.VALUE
D) JSON.PULL

11. What does the JSON Schema primarily ensure when validating data?
A) Data accuracy
B) Data integrity and structure
C) Data visualization
D) Data encryption

12. In the context of data transformation, what does error handling in Excel VBA involve?
A) Identifying data errors
B) Managing errors that occur during data transformation
C) Displaying error messages to users
D) Creating error logs

13. How can you create custom validation functions in Excel using VBA?
A) By using the “Custom Validation” option in the Data tab

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B) By going to the “Validation” tab in Excel options

C) By opening the VBA editor and writing custom validation scripts
D) By using the “Advanced Functions” feature in Excel

14. In the context of financial data management, what is a practical application of JSON,
JSON Schema, and Excel?
A) Creating 3D financial models
B) Automating financial data integration from multiple sources
C) Simulating financial market scenarios

Answers
1. B) Defining relationships and correspondences between elements in different schemas
2. B) It ensures data accuracy and consistency during integration
3. A) It combines data from diverse sources and provides a unified view
4. A) Perform various transformations and data cleaning tasks
5. C) =JSON.VALUE
6. B) Returns the value of a specified JSON element
7. C) By using Excel’s built-in Table functionality
8. B) Double-click on the header, type the desired name, and press Enter
9. A) Visual Basic for Applications
10. A) JSON.PARSE
11. B) Data integrity and structure
12. B) Managing errors that occur during data transformation
13. C) By opening the VBA editor and writing custom validation scripts
14. B) Automating financial data integration from multiple sources

SELF-EXAMINATION QUESTIONS FOR PRACTICE

Understanding JSON (JavaScript Object Notation):

1. Explain the differences between JSON and XML. Provide examples of scenarios where
JSON is a better choice than XML for data exchange.
2. Given the following JSON data, identify the key-value pairs and their corresponding
data types:
{
“name”: “Alice”,
“age”: 28,

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“isStudent”: true,
“grades”: [85, 92, 78]
}

JSON Syntax and Structure:

1. Create a JSON object representing information about a book, including title, author,
and publication year.
2. Write valid JSON data that includes a nested object and an array.
3. Identify and correct the errors in the following JSON structure:

{
“employee”: {
“name”: “Bob”,
“position”: “Manager”,
“salary”: 60000
}
}
“department”: “HR”

Creating JSON Documents:

1. Manually create a JSON document using a text editor for a list of your favourite
movies, including their titles and release years.
2. Research and list three tools or libraries that can generate JSON data automatically.
Explain when and why you might use these tools.

JSON Schema:
1. Create a JSON Schema for validating a product’s information, including its name
(string), price (number), and availability (Boolean).
2. Explain the importance of defining required fields in a JSON Schema using practical
examples.

Schema Mapping:
1. Describe a scenario where schema mapping is crucial for integrating data from
multiple sources. Discuss the challenges and benefits.
2. Given a JSON structure representing customer data, map it to an Excel spreadsheet
with appropriate column headers.

Schema Mapping with MS Excel:

1. Import a sample JSON dataset into Excel and create an Excel table to represent the
data.

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2. Using a financial dataset in JSON format, demonstrate how Excel’s layout can
facilitate schema mapping. Include the steps.

Mapping JSON Elements to Excel Cells:

1. Take a complex JSON structure and map its elements to specific Excel cells. Include
nested structures in your example.
2. Explain how you would map JSON properties to Excel column headers when dealing
with JSON data from a financial report.

Data Transformation and Validation:

1. In Excel, create a formula to calculate the total cost of products in a JSON dataset
where each product has a price and quantity.
2. Validate JSON data against a JSON Schema using Excel functions. Describe the steps
involved.
3. Discuss the potential errors and inconsistencies that can occur during data
transformation in Excel and propose strategies for handling them.

Practical Applications:
1. Provide examples of how JSON and schema mapping can be used in financial
analysis and reporting.
2. Describe a real-world scenario in the financial sector where automating data
integration tasks with JSON and Excel would be highly beneficial.

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TASK STATEMENT KNOWLEDGE STATEMENT

Design a workbook, structure Students must understand all

demonstrating effective basics and advanced level
organaization and management of functions, and features including
multiple worksheet to enhance charts
data

Analyze the workbook and Apply the knowledge and

evaluate the benefits for the technique to secure the
management of the company spreadsheet

Create a visualize diagaram Demonstrating proficiency in

illustrating the relationship using different types of functions
between worksheet

Create formulas and functions in

excel to solve real world data
analysis problem

Compose a scenario for

integrating various excel tools and
techniques to solve the complex
solutions

Generate Pivot table by creating a

case study and alayze the data
summaraize, filtering, grouping,
validating etc

Design data layout templates for

different reporting and analysis

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1
E-learning
Basics of
MS POWERPOINT
 POWERPOINT

CHAPTER 1
MANAGE PRESENTATIONS AND SLIDES

LEARNING OBJECTIVE:

Upon completion of this module, participants will gain the skills to:

a Create presentations from scratch or using templates.

a Efficiently manage slides by adding, duplicating, rearranging, and formatting them.

a Customize slide masters, handouts, and notes for a professional look.

a Organize slides effectively.

a Adjust presentation options and views as needed.

a Configure presentations for printing or digital distribution.

a Create and deliver engaging slide shows, including custom presentations, timing,
and Presenter View.

These skills will enable participants to master presentation software and enhance their ability to
communicate effectively in various contexts.

1.1. INTRODUCTION:
PowerPoint 365 makes managing presentations and slides very simple. The Microsoft Office 365
suite includes PowerPoint 365, which has a number of tools to help you make, edit, and arrange
your presentations and slides. Here’s a guide on how to manage presentations and slides:

1.2. CREATE PRESENTATION:

The term “presentations” refers to PowerPoint files. In order to begin a new project with PowerPoint,
you must first build a brand-new presentation, which can be either blank or based on a template.
Also necessary is the ability to open a previously created presentation.

1.2.1. CREATE A NEW PRESENTATION:

• Open PowerPoint.
• In the left pane, select New.
• Select an option:
• To create a presentation from scratch, select Blank Presentation.
• To use a prepared design, select one of the templates.
• To see tips for using PowerPoint, select Take a Tour, and then select Create.

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Figure 1.1. Create new presentation

1.2.2. CREATE A PRESENTATION BASED ON A TEMPLATE:

If you want to use a template for your next presentation, here’s how.
• On the File tab, click New.

• Select Personal or Custom. (The name varies, depending on circumstance.)

Figure 1.2. Create a presentation based on a template (personal)

Figure 1.3. Create a presentation based on a template (custom)

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• Double-click your template and a new presentation will open with your template
applied to it.

1.3. INSERT AND FORMAT SLIDES:

• Add and delete slides to organize your presentation how you want.

1.3.1. ADD SLIDES:

• Select the slide you want your new slide to follow.
• Select Home > New Slide.
• Select a layout.
• Select the text box and type.

1.3.2. DELETE SLIDES:

• For a single slide: Right-click the slide in the thumbnail pane on the left, and select
Delete Slide.

• For multiple slides: Press and hold Ctrl, and in the thumbnail pane on the left, select
the slides. Release the Ctrl key. Then right-click the selection and choose Delete Slide.

• For a sequence of slides: Press and hold Shift, and in the thumbnail pane on the left,
select the first and last slides in the sequence. Release the Shift key. Then right-click
the selection and choose Delete Slide.

1.3.3. DUPLICATE A SLIDE:

• In the thumbnail pane on the left, right-click the slide thumbnail that you want to
duplicate, and then click Duplicate Slide. The duplicate is inserted immediately after
the original.

1.3.4. REARRANGE THE ORDER OF SLIDES:

• In the pane on the left, click the thumbnail of the slide that you want to move, and
then drag it to the new location.

• To select multiple slides: Press and hold Ctrl, and in the pane on the left, click each
slide that you want to move. Release the Ctrl key, and then drag the selected slides
as a group to the new location.

1.3.5. HIDE AND UNHIDE SLIDES:

You can conceal a slide if you wish to keep it in the presentation file but not have it show up in
the slide show. When you open Slide Show view, a hidden slide is only hidden, but it is still present
in the file. Any slide in the presentation has the ability to be hidden or revealed using the choices
Hide Slide and Unhide Slide.

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HIDE A SLIDE:
• In the left navigation pane, select the thumbnail image of the slide you want to hide.

• Right-click the slide, then select Hide Slide. The slide now shows a slash through the
slide number to indicate that it’s hidden.

Figure 1.4. Hide a slide

UNHIDE A SLIDE:
• In the left navigation pane, select the hidden slide you want to unhide.

• Right-click the slide, then select Unhide Slide.

SHOW A HIDDEN SLIDE DURING A PRESENTATION:

If you’re in Slide Show view and you decide that you want to show a hidden slide, you can do so:
• Right-click the current slide and select See All Slides.

(The screen switches to a thumbnail list of all the slides in the presentation.)

• Select the hidden slide you want to show.

(The selected slide is shown full-screen and the slide show resumes.)

If you are using the presenter view, your audience won’t see the steps you take to select the slide.
They will simply see the slide you select in step 2.

1.3.6. INSERT SPECIFIC SLIDE LAYOUTS:

There are predefined arrangements for your slide material included in each theme in PowerPoint.
“Placeholder” boxes provide you with areas where you can insert your material with little to no
manual formatting and organizing. After selecting a layout in PowerPoint from a menu, you may
add text and images. The predefined layouts include a Title slide to begin with, a general Title
and Content layout, a side-by-side Comparison layout, and a Picture-with-Caption layout.
• Arrange slide content with different slide layouts to suit your taste and preference, or
to improve the clarity and readability of the content.

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• Select the slide that you want to change the layout for.
• Select Home > Layout.
• Select the layout that you want.

The layouts contain placeholders for text, videos, pictures, charts, shapes, clip art, a background,
and more. The layouts also contain the formatting for those objects, like theme colours, fonts,
and effects.

1.3.7. EDIT AND RE-APPLY A SLIDE LAYOUT:

When you apply a slide layout to one or more slides in your presentation and later amend that
layout by inserting a placeholder, adding custom prompt language, or carrying out another
layout-altering activity, you must reapply the layout to the slides in order for the slides to follow
the revised layout.

Change an existing layout:

• On the View tab, click Slide Master.

• In the thumbnail pane that contains the slide masters and layouts, pick the layout
that has the closest arrangement of placeholders to how you want your slide to look.

Figure 1.5. Change an existing layout

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To change an existing layout, do one or more of the following:

• To add a placeholder, on the Slide Master tab, click Insert Placeholder, and then
select a placeholder type from the list. Click a location on the layout, and then drag
to draw the placeholder.

• Add, edit, or remove a placeholder on a slide layout.

• To rename the layout, in the thumbnail list of layouts, right-click the layout that you
customized, and then click Rename Layout.

• In the Rename Layout dialog box, type a new name that describes the layout you’ve
just created, and then click Rename.

• On the Slide Master tab, click Close Master View.

Apply the updates so that they appear on your slides:

• In Normal View, in the thumbnail pane, click the slide that you want to reapply the
updated layout to.

• On the Home tab, in the Slides group, click Layout, and then select the layout that you
updated in Slide Master View.

1.3.8. INSERT SLIDE HEADERS, FOOTERS AND PAGE NUMBERS:

Standard footer elements can be added, and they will show up on each slide in your presentation.
You may include the date and time, the title of the presentation, or the page number, for instance.

Add page numbers to slides and notes:

All slides, including hidden slides, are counted when slide numbers are added. Page numbers
are present in the notes when printed.

• On the Insert tab, click Header & Footer Header & Footer button.

• In the Header and Footer box, on the Slide tab, select the Slide number check box, and
then in the Starts at box, type the page number that you want to start with on the first
slide.

• Click Apply to All.

Add footer text:

• On the Insert tab, click Header & Footer Header & Footer button.

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• In the Header and Footer box, on the Slide tab, select the Footer check box, and then
type the footer text that you want.

• Click Apply to All.

If footers don’t appear on slides:

• If footers don’t appear on title slides, in the Header and Footer box, make sure they
Don’t show on title slide check box is not selected.

• If the footers are missing from other slides, the placeholders for these items might
have been removed from specific slide layouts or the slide master.

Add the date and time:

Adding the date and time to a PowerPoint presentation in PowerPoint 365 is a useful feature,
especially for keeping your audience informed about when the presentation was created or when
it’s being delivered. You can add the date and time manually or set it to update automatically.
Here’s how to do both:

Manually Adding Date and Time:

• Go to the slide where you want to add the date and time.

• Click on the text box or placeholder where you want to insert the date and time.

• Go to the “Insert” tab in the ribbon.

• In the “Text” group, click on the “Date & Time” button.

• A dialog box will appear. You can select the date and time format you prefer from the
options.

• Check the box next to “Update automatically” if you want the date and time to update
automatically whenever you open the presentation.

• Click “OK” to insert the date and time into the selected text box or placeholder.

Automatically Adding Date and Time (Header/Footer):

If you want to add the date and time to the header or footer of every slide in your presentation,
you can use the Header & Footer feature:
• Go to the “Insert” tab in the ribbon.

• In the “Text” group, click on the “Header & Footer” button.

• In the Header & Footer dialog box, go to the “Slide” tab.

• Check the boxes for “Date and time” and “Update automatically” if you want the date

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and time to update automatically.

• Choose the format and location (Header or Footer) where you want the date and
time to appear.

• Click “Apply” to add the date and time to all slides.

• If you have existing slides, you may need to manually add them by editing the Slide
Master. To do this, click on the “View” tab, and then select “Slide Master.” Here, you
can customize the date and time format and placement for all slides.

Note: Remember that when you choose the “Update automatically” option, the date and time
will reflect the current date and time each time you open or print the presentation. This can be
helpful for keeping your presentation information up-to-date.

1.3.9. INSERT ZOOM:

If you would like to make your presentations more dynamic and exciting, try using zoom for
PowerPoint.

• To add a zoom, go to Insert > Zoom.

• To summarize the entire presentation on one slide, choose Summary Zoom.

• To show selected slides only, choose Slide Zoom.

• To show a single section only, choose Section Zoom.

Figure 1.6. Insert zoom

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SUMMARY ZOOM:

A summary zoom is like a landing page where you can see the pieces of your presentation all at
once. When you’re presenting, you can use the zoom to go from one place in your presentation
to another in any order you like. You can get creative, skip ahead, or revisit pieces of your slide
show without interrupting the flow of your presentation.

SLIDE ZOOM:

A slide zoom can help you make your presentation more dynamic, allowing you to navigate
freely between slides in any order you choose without interrupting the flow of your presentation.
They’re a good option for shorter presentations without lots of sections, but you can use slide
zooms for lots of different presentation scenarios.

Slide zooms help you drill down into multiple pieces of information while feeling as though you’re
staying on the same canvas.

SECTION ZOOM:

A section zoom is a link to a section already in your presentation. You can use them to go back
to sections you want to really emphasize, or to highlight how certain pieces of your presentation
connect.

1.4. MODIFY SLIDES, HANDOUTS AND NOTES:

Modifying slides, handouts, and notes is a common task when preparing for a presentation or
lecture.

1.4.1. CHANGE THE SLIDE MASTER THEME OR BACKGROUND:

Use a slide master to assist you in unifying the format of your presentation and give uniformity to
your presentation’s colours, headings, fonts, logos, and other elements. A slide master’s colours,
typefaces, and effects are all editable. Placeholders can be hidden or displayed.

Change the slide master:

• Select View > Slide Master.

• Make the text, color, and alignment changes you want.

If you want to use a predefined theme, select that first by clicking Themes on the Slide Master
tab. Then proceed with selecting Colours, Fonts, Effects, and Background Styles.
• When you’re done, select Close Master View.

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1.4.2. MODIFY THE HANDOUT MASTER:

Open the handout master by selecting VIEW > Handout Master to make more precise formatting
and layout changes than are possible in Print view.

Create or change a presentation’s handout:

Use the HANDOUT MASTER tab to edit the appearance and layout of presentation handouts.
Changes made to the handout master appear on all the pages of the printed handout.

• On the VIEW tab, in the Master Views group, click Handout Master. This opens the
HANDOUT MASTER tab.
• On the page, click on a text placeholder (Header, Footer, Date, or Page Number) to
make your changes. These changes can include:
• Edit or add content in the text placeholders: In addition to text changes, you can use
commands on the INSERT tab to add graphics or other content types.
• Format the text shape and appearance: Select the text and use the FORMAT tab
commands under DRAWING TOOLS.
• Change the text placeholders: Drag a text placeholder to move it, and use the text
box sizing handles to change its size.
• Turn placeholders on or off: On the HANDOUT MASTER tab, in the Placeholders group,
uncheck the box of the placeholder that you want to turn off.
• Add or change the background: On the HANDOUT MASTER tab, in the Background
group, click Background Styles and then click a background, or click Format
Background to create a background.
• To finish, on the HANDOUT MASTER tab, in the Close group, click Close Master View.

PREVIEW YOUR HANDOUTS:

To preview how your handout will look when printed:

• Click the FILE tab, and then click Print.

• Under Settings, click Full Page Slides, and then under Handouts, select the layout you
want and look at the preview pane. Click the FILE tab again to return to your previous
view.

1.4.3. MODIFY THE NOTES MASTER:

You can alter how your presentation appears when printed with notes using the notes master.

Open the Notes Master View:

You can format the background, change the typefaces, and position headers and footers when

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viewing notes in Notes Master view. Options for page setup are also available.
• Click the View tab on the ribbon.

• Click the Notes Master button

Figure 1.7. Notes master

You are brought to Notes Master view. Just like with Slide Master view, any changes you make
here will apply to all notes in the presentation.

Edit the Notes Master:

• While in Notes Master view, select the notes placeholders you want to use.

• Click Notes Page Orientation and select an option.

• Make any additional changes to the Notes Master.

• Click the Close Master View button.

Figure 1.8. Edit the Notes Master

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1.5. ORDER AND GROUP SLIDES:

Slides can be organized into logical groups using sections, much as folders are used to organize
files.
• Right-click between slides and select Add Section.

• An Untitled Section is added in the thumbnail pane, and the Rename Section dialog
box opens.

• Type a name in the Section name box.

• Select Rename.

• To collapse a section, click the triangle next to the section name. The numeral by the
section name shows the number of slides in that section.

To move or delete a section, select View > Slide Sorter.

From here, you can:

• Move a section: Right-click and select Move Section Up or Move Section Down.

• Delete a section: Right-click and select Remove Section.

You can also drag and drop sections.

1.6. CHANGE PRESENTATION OPTIONS AND VIEWS:

Changing presentation options and views can help you customize how your slides are displayed
and how you deliver your presentation.

1.6.1. CHANGE THE SLIDE SIZE:

To change the slide size:
• Select the Design tab of the toolbar ribbon.

• Select the Slide Size Slide Size icon near the far-right end of the toolbar.

• Select Standard (4:3 aspect ratio) or Widescreen (16:9) or Custom Slide Size.

Standard, 4:3

Widescreen, 16:9

Figure 1.9. Change the slide size

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1.6.2. CHANGE VIEWS OF A PRESENTATION:

To select the appropriate view for your needs, click the PowerPoint View tab. The task’s bottom-
screen icons allow you to choose a different view as well.

For creating and editing your presentations, the default Normal option works well.

To see all of your slides listed in a column, choose Outline View. To view thumbnails of all your
slides, use Slide Sorter. By choosing a slide and dragging it to a different position, you can
rearrange your slides in either view.

Choose Notes Page to view your speaker notes. You’ll see each slide separately.

To see your presentation full screen, select the Slide Show icon from the task bar at the
bottom of the screen. If you want to see your current slide, next slide, and speaker notes while
you present, select three dots at the bottom of screen, then Show Presenter View.

1.6.3.SET FILE PROPERTIES:

Document properties, commonly referred to as metadata, are informational elements that
identify or characterize a file. They contain information that identifies the subject or contents of
the document, such as the title, author, subject, and keywords.

You can quickly organize and categorize your files later on if you include the document properties.
Additionally, you can insert documents into your papers or do a search for them depending on
their properties.
• Standard properties: Microsoft 365 documents come with a basic set of
characteristics by default, including author, title, and subject. For these attributes,
you can provide custom text values to make it simpler to categorize and identify your
documents. For instance, with Word, you can add the keyword “customers” to your
sales papers by using the Keywords feature, commonly known as Tags. After that,
you can use that term to look through all sales documents.

• Automatically updated properties: Both file system data (such as file size or the
dates a file was created or last modified) and statistics that are kept for you by
Microsoft 365 programs (such as the number of words or characters in a document)
are included in this list of properties. The properties that are automatically updated
cannot be specified or altered.

• Custom properties: Your Microsoft 365 documents can have additional custom
characteristics defined. Custom attributes allow you to set a text, time, or numeric
value in addition to the yes/no options. A list of suggested names is available, or you
can define your own.

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• Document library properties: These are attributes connected to files in a public folder
or a document library on a website. One or more document library properties can
be specified, and their values can be subject to rules when a new document library
is created. You are prompted to provide values for any properties that are needed
or to rectify any incorrect properties when you add documents to the document
library. A document library that compiles product ideas, for instance, can ask the
user for information like Submitted By, Date, Category, and Description. By selecting
File > Info, you may modify and update these document library settings when you
open a document from a document library in Word, Excel, or PowerPoint. All required
properties from the document library are outlined with red borders on the Info tab in
Word, Excel, and PowerPoint.

1.7.CONFIGURE A PRESENTATION FOR PRINT

Even though PowerPoint presentations are designed to be watched on a computer, you may
want to print them on occasion.

You may even print customized versions of a presentation, which can come in handy while
giving a presentation. The Print pane makes previewing and printing your presentation a breeze.
When printing a presentation, PowerPoint has numerous layout options. The arrangement you
select will mostly be determined by the reason for printing the slide presentation.

Print layouts are divided into four categories:

• Full Page Slides: Each slide in your presentation will be printed on a full page. If you
need to review or update a printed copy of your presentation, this layout is ideal.

• Notes Pages: This publishes each slide, as well as any speaker notes associated with
that slide. You might keep a printed copy of the notes with you during the presentation
if you’ve included a lot of notes for each slide.

• Outline: This prints the slide show’s overall outline. You might use this to go over your
slide show’s organization and get ready to give your presentation.

• Handouts: This generates thumbnail versions of each slide with space for notes if
desired. This arrangement is very beneficial if you want to hand out a tangible copy
of your presentation to your audience. They can take notes on each slide using the
optional area.

1.7.1. PRINT ALL OR PART OF A PRESENTATION:

• Select the File > Print.

• For Printer, select the printer you want to print to.

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• For Settings, select the options you want:

• Slides - From the drop-down, choose to print all slides, selected slides, or the current
slide. Or, in the Slides box, type which slide numbers to print, separated by a comma.

• Print Layout - Choose to print just the slides, the speaker notes, an outline, or handouts.

• Collated - choose if you want them collated or uncollated.

• Color - choose if you want color, grayscale, or pure black and white.

• Edit Header & Footer - Select to edit the header and footer before printing.

• For Copies, select how many copies you want to print.

• Select Print.

1.7.2. PRINT NOTES PAGES:

You can print your speaker notes, with or without thumbnail images of the accompanying slides,
and distribute them to your audience after your presentation for them to review.

This publishes each slide, as well as any speaker notes associated with that slide. You might
keep a printed copy of the notes with you during the presentation if you’ve included a lot of notes
for each slide.

1.7.3. PRINT HANDOUTS:

The audience receives handouts, which are paper copies of your PowerPoint presentation. They
provide something substantial for your audience to refer to and take home.
They can also make their own notes by writing on the handouts. (Some handout designs even
contain writing lines.)
This generates thumbnail versions of each slide with space for notes if desired. This arrangement
is very beneficial if you want to hand out a tangible copy of your presentation to your audience.
They can take notes on each slide using the optional area.

1.7.4. PRINT IN COLOR, GRAYSCALE, OR BLACK AND WHITE:

To print your presentation in color, grayscale, or black and white, you typically need to adjust
your printer settings and the way your slides are formatted. Here’s how you can do it in
common presentation software like Microsoft PowerPoint:

• Go to the “File” Menu: Click on the “File” tab in the upper left corner of the PowerPoint
window.

• Select “Print”: In the File menu, select “Print” from the options on the left-hand side.

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• Choose Printer and Settings:

1. In the Print menu, make sure the correct printer is selected in the Printer dropdown
menu.

2. Below the Printer dropdown menu, you should see “Settings.” Click on “Settings” to
open the Print Settings dialog box.

• Color/Grayscale/Black and White:

1. In the Print Settings dialog box, you’ll find the “Color” dropdown menu. Click on it to
reveal the options.

2. Select one of the following options:

a) Color: To print in full color.

b) Grayscale: To print in shades of grey.

c) Black and White: To print in black and white.

• Adjust Other Print Settings (Optional): You can also adjust other print settings like
the number of copies, which slides to print, and the layout. Make sure to configure
these settings as needed.

• Print: After configuring your print settings, click the “Print” button to print your
presentation with the selected color mode.

1.8. CONFIGURE AND PRESENT A SLIDE SHOW

Configuring and presenting a slide show effectively involves several steps to ensure your
presentation goes smoothly. Here’s a step-by-step guide on how to do this using PowerPoint 365

1.8.1. CREATE CUSTOM SLIDE SHOWS:

A subset of slides in a presentation file can essentially be tagged with the intention of showing
that portion to a certain audience. It might come to mind as a playlist. This is a bespoke show,
according to PowerPoint.

You can customize a presentation in PowerPoint so that it is appropriate for various audiences.
Use a custom show to exhibit only a select few of your presentation’s slides or to establish a link
to a selection of your slides.

Basic and hyperlinked custom shows are the two types available. A basic custom show is either a
stand-alone presentation or a presentation that incorporates a few of the original presentation’s
slides. A custom show with links provides a convenient way to access one or more independent
presentations.

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Basic custom shows:

To display a portion of the slides in a presentation file, use a simple custom show. For instance,
if your presentation has five slides altogether, a custom show called “Site 1” might only include
slides 1, 3, and 5. Slides 1, 2, 4, and 5 could be a part of a second unique show called “Site 2”. You
can always run the entire presentation in its original sequential order when you make a custom
show from a presentation.

1. Slides for Site 1

2. Slides for Site 2

Figure 1.10. Basic custom shows

Hyperlinked custom shows:

1. Slide with hyperlinks

2. Custom show for Department A

3. Custom show for Department B

Figure 1.11. Hyperlinked custom shows

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Use a custom show with hyperlinks to arrange the presentation’s material. For instance, if you
make a primary custom show describing the new organizational structure of your business, you
may then make custom shows for each department inside it and link to them from the main
presentation.

A custom show with hyperlinks can also be used to make a slide for the table of contents. You
can choose which sections of your presentation to show to your audience at a given time by
navigating to them using a table of contents slide.

Create a basic custom show:

• Go to Slide Show > Custom Slide Show, and then select Custom Shows.
• In the Custom Shows dialog box, select New.
Tip: To preview a custom show, click the name of the show in the Custom Shows
dialog box, and then click Show.
• Under Slides in presentation, choose the slides that you want to include in the custom
show, and then select Add.
• To change the order in which slides appear, under Slides in Custom Show, select a
slide, and then click one of the arrows to move the slide up or down in the list.
• Type a name in the Slide show name box, and then click OK.

Create a hyperlinked custom show:

• Go to Slide Show > Custom Slide Show, and then select Custom Shows.

• In the Custom Shows dialog box, select New.

• Under Slides in presentation, click the slides that you want to include in the main
custom show, and then click Add.

Tip: To change the order in which slides appear, under Slides in Custom Show, select
a slide, and then click one of the arrows to move the slide up or down in the list.

• Type a name in the Slide show name box, and then click OK.

• To create a hyperlink to a supporting show in your presentation, select the text or

object that you want to be the link.

• Go to Insert > Hyperlink.

• In the Insert Links dialog box, under Link to, click Place in This Document.

Do one of the following:

• To link to a custom show, in the Select a place in this document list, select the custom
show that you want to go to, and then select the Show and return check box.

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• To link to a location in the current presentation, in the Select a place in this document
list, select the slide that you want to go to.

Start a custom show from within PowerPoint:

• On the Slide Show tab, in the Set-Up group, click Set Up Slide Show.

• In the Set-Up Show dialog box, under Show slides, click Custom show, and then click
the custom show that you want.

• Click OK.

• On the Slide Show tab, in the Start Slide Show group, click Custom Slide Show, and
then click Custom Shows.

• In the Custom shows list, select a show, and then click Show.

1.8.2. CONFIGURE SLIDE SHOW OPTIONS:

There are various things you should think about before presenting to an audience. Set up the
slide show to best suit the delivery method once you’ve selected how you’ll give the presentation.

Set Up Slide Shows:

• Click the Slide Show tab on the ribbon.

• Click the Set-Up Slide Show button to view more options.

Figure 1.12. Set Up Slide Shows

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Make any desired changes to the settings.

• Show Type: Select the type of presentation you are giving.

• Show Options: Adjust looping, narration, animation, graphics, pen, and laser options.

• Show Slides: Select which slides to show in the presentation.

• Advance Slides: Choose to advance slides manually or automatically.

• Multiple Monitors: Set up for presenting using multiple monitors.

• Click OK.

Figure 1.13. Make any desired changes to the settings.

• Now the slide show will play according to the settings you chose.

1.8.3. REHEARSE SLIDE SHOW TIMING:

There are several things to keep in mind when getting ready to present. How long do you
anticipate it lasting? What will you say as a result? Fortunately, PowerPoint includes a variety of
tools that can help you practice your slide show. To allow viewers to watch it on their own, you
can also record a copy of the presentation with audio commentary. Practicing timings can be
beneficial if you want to set up a presentation to play at a specified tempo without having to
manually scroll through the slides. You can also use it to practice your talking points. With this
feature, timings for each slide and animation can be saved. PowerPoint will use these times to
play the presentation on its own. PowerPoint helps you record and time a presentation before
you present it to an audience.

• Select Slide Show > Rehearse Timings.

• Select Next, click the mouse or press the Right Arrow key to go to the next slide.

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• The time for the current slide is shown to the right of the Pause icon. The time to the
right of that is the time for the whole presentation.

• Select Pause to pause the recording. Select Resume Recording to resume.

• Select Yes to save the slide timings, or No to discard them.

• You can also press Esc to stop the recording and exit the presentation.

View the timings:

• Select View > Slide Sorter. The amount of time allotted to a slide is shown at the
bottom-right of the slide.

Turn off recorded slide timings before you give a presentation:

To prevent slides from automatically advancing, use the recorded slide timings as follows:
• Select Set Up > Slide Show.

• Clear the Use Timings or Use Rehearsed Timings check box.

• To turn the slide timings on again, select Use Timings.

1.8.4. PRESENT A SLIDE SHOW BY USING PRESENTER VIEW:

In order to help you concentrate while presenting and engage with your audience, PowerPoint
Presenter View displays the current slide, the next slide, and your speaker notes.
• Select the Slide Show tab.

• Select the Use Presenter View checkbox.

Figure 1.14. Present a slide show by using Presenter View

• Select which monitor to display Presenter View on.

• Select, From Beginning or press F5.

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In Presenter View, you can:

• See your current slide, next slide, and speaker notes.

• Select the arrows next to the slide number to go between slides.

• Select the pause button or reset button to pause or reset the slide timer in the
upper left.

• See the current time to help you pace your presentation.

• Select the font icons to make the speaker notes larger or smaller.

• Select the annotations pen icon to draw on the screen in real time, or select a
laser pointer.

• Select the thumbnail icon to see all the slides in your presentation and quickly
jump to another slide.

• Select the magnifying glass icon to zoom in on a particular part of a slide.

• The screen icon lets you make the screen temporarily black to focus the attention
on you.

• Select END SLIDESHOW when you’re done presenting.

SUMMARY:

• Managing presentations and slides in PowerPoint 365 involves various tasks and
features that help users create, organize, and deliver effective presentations.

Creating Presentations:

• PowerPoint 365 allows users to create new presentations from scratch or use
pre-designed templates.

• Users can start with a blank slide or utilize various layout options for different
content types.

• PowerPoint provides a range of formatting options, including text formatting, shapes,

images, and multimedia elements.

• PowerPoint 365 enables users to reorder, duplicate, or delete slides easily.

• Sections can be used to group and organize slides in larger presentations.

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MULTIPLE CHOICE QUESTIONS (MCQ) FOR PRACTICE

1. What is the purpose of creating a new presentation in PowerPoint?

a) To apply slide layouts
b) To modify existing presentations
c) To start a presentation from scratch
d) To add transitions to slides

2. When would you use a presentation template in PowerPoint?

a) To duplicate a slide
b) To create a new presentation quickly with a predefined design
c) To rearrange slide order
d) To add headers and footers to slides

3. How can you add new slides to your presentation?

a) By right-clicking on the slide sorter view
b) By pressing Ctrl+D
c) By going to the Insert tab and clicking “New Slide”
d) By copying and pasting an existing slide

4. What action allows you to remove unnecessary slides from a presentation?

a) Pressing Ctrl+X
b) Right-clicking and selecting “Delete Slide”
c) Dragging the slide to the Recycle Bin
d) Pressing Ctrl+S

5. To make a copy of a slide within a presentation, you should:

a) Right-click the slide and choose “Copy Slide”
b) Delete the slide and then create a new one
c) Use the “Replace Slide” function
d) Select the slide and press Ctrl+V

6. How can you rearrange the order of slides in a presentation?

a) By dragging and dropping slides in the Slide Sorter view
b) By using the “Sort Slides” option in the Home tab

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c) By copying and pasting slides in the desired order

d) By right-clicking and selecting “Rearrange Slide Order”

7. What does hiding a slide in PowerPoint mean?

a) Making it invisible during a presentation
b) Deleting the slide permanently
c) Changing the background color of the slide
d) Adding animation effects to the slide

8. Which feature allows you to choose and insert different slide layouts?
a) Slide Sorter
b) Slide Transitions
c) Slide Design
d) Slide Layout

9. How can you modify and reuse a slide layout in PowerPoint?

a) By deleting the layout and creating a new one
b) By right-clicking on the layout and selecting “Edit”
c) By changing the slide’s background color
d) By resizing the slide

10. What is used to add consistent branding elements like headers and footers to slides?
a) Slide Master
b) Slide Design
c) Slide Properties
d) Slide Format

11. What feature allows you to incorporate zoom functionality into a presentation?
a) Zoom Transition
b) Zoom Effect
c) Zoom Master
d) Zoom in PowerPoint

12. How can you change the slide master theme or background in PowerPoint?
a) By right-clicking on the slide master and choosing “Change Theme”

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b) By going to the Slide Master view and applying a new theme

c) By using the Format Painter tool
d) By selecting the theme from the Design tab

13. What does modifying the handout master in PowerPoint allow you to do?
a) Edit the content of individual slides
b) Adjust the layout and content of printed handouts (Correct Answer)
c) Change the design of slide transitions
d) Customize slide animations

14. Which part of a presentation can you modify when working on the notes master?
a) Slide titles
b) Slide transitions
c) Presenter notes
d) Slide background

Answers:
1. c) To start a presentation from scratch
2. b) To create a new presentation quickly with a predefined design
3. c) By going to the Insert tab and clicking “New Slide”
4. b) Right-clicking and selecting “Delete Slide”
5. a) Right-click the slide and choose “Copy Slide”
6. a) By dragging and dropping slides in the Slide Sorter view
7. a) Making it invisible during a presentation
8. d) Slide Layout
9. b) By right-clicking on the layout and selecting “Edit”
10. d) Slide Format
11. d) Zoom in PowerPoint
12. b) By going to the Slide Master view and applying a new theme
13. b) Adjust the layout and content of printed handouts
14. c) Presenter notes

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SELF-EXAMINATION QUESTIONS FOR PRACTICE:

1. What is the importance of effective presentation management?

2. How can you create a new presentation from scratch?

3. Explain how to create a presentation based on a template.

4. What are the steps to add slides to a presentation?

5. How do you delete a slide from a presentation?

6. Describe how to duplicate a slide in a presentation.

7. How can you rearrange the order of slides in a presentation?

8. What is the purpose of hiding and unhiding slides in a presentation?

9. How can you insert specific slide layouts into your presentation?

10. Explain the process of editing and reapplying a slide layout.

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CHAPTER 2
INSERT OBJECTS, TRANSITIONS
AND ANIMATIONS

LEARNING OBJECTIVE:
Upon completing this module, participants will:

1. Manage Presentations and Slides

• Create, edit, and organize presentations.
• Customize slides, layouts, and master themes.
• Prepare presentations for various needs, including printing.
• Deliver engaging slide shows effectively.
• Assess understanding through summaries and practice questions.

2. Insert Objects, Transitions, and Animations

• Add and format text, media, and shapes.
• Enhance presentations with transitions and animations.
• Control timing and effects for dynamic presentations.

2.1. INTRODUCTION:

Inserting objects, transitions, and animations can enhance the visual appeal and engagement
of your presentations.

2.2. INSERT AND FORMAT TEXT:

Inserting and formatting text in a presentation is a fundamental skill when creating visually
appealing and effective slides. Here’s how to do it in PowerPoint 365:

2.2.1. INSERT TEXT ON A SLIDE:

By placing a text box and entering text inside of it, you can add text to a PowerPoint slide or slide
master. Then, after selecting the text or the full box, you can format that text. Both shapes and
placeholders can have text added to them.

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Insert a text box:

• Open the slide you want to add the box to.

• On the ribbon, select the Insert tab, then select Text box button Text Box.

• On the slide, click and drag to draw the text box in the position and size you want.

2.2.2. ADD AND FORMAT TEXT:

• Select a text box and type some text.

• To format, select the text, and select an option to change the font, spacing, or
alignment.

• To create bulleted or numbered lists, select the text, and then select Bullets or
Numbering.

Figure 2.1. Add and format text

2.2.3. INSERT PICTURES:

• Select where you want to insert the picture on the slide.

• Select Insert > Pictures and where to find the image: This device, OneDrive, or Bing
pictures.

• In the dialog box that opens, browse to the picture that you want to insert, tap that
picture, and then Insert.

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Figure 2.2. Insert pictures

2.2.4. INSERT SHAPES, ICONS, AND SMARTART:

The Insert tab allows you to add visual appeal to your slides.

• Select Insert > Shapes and in the drop-down select the shape.

• Select Insert > Icons and in the drop-down select the icon.

• Select Insert > SmartArt and in the gallery tap the layout for the SmartArt graphic you
want.

Figure 2.3. Insert Shapes, Icons, and SmartArt

2.2.5. INSERT VIDEOS:

• Select Insert > Video and in the drop-down select either a video from the PC or from web

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Figure 2.4. Insert videos

2.3. INSERT AND FORMAT SHAPES AND TEXT BOXES

Shapes are an excellent way to spice up your displays. You can choose from a range of shapes in
PowerPoint, and each one can be customised to match your unique requirements by using your
own colour scheme, style preferences, and other elements. Forms can provide visual appeal
to presentations; however, they are not always necessary. When a shape or text box is clicked,
handles appear, allowing you to edit the shape.

2.3.1. FORMAT TEXT:

When you select text and choose a format, hover over a menu option to see a live preview in your
slide.Format options include:
• Font Color - Choose a font color for your text.

• Numbering or Bullets - Create a list using numbers or bullets.

• Add or Remove Columns - Add or remove columns in your text.

• Text Direction - Change the direction of text.

• Align Text - Connect your text to the top, middle, or bottom of a bounding box.

• Align Left, Center, Align Right, or Justify - Align your text the way you want.

• Increase List Level or Decrease List Level - Increase or decrease a list indent.

2.3.2. INSERT OR REPLACE SHAPES:

Many of the regular Microsoft 365 or Microsoft 365 programs allow you to modify forms. When
you do this, all of the original shape’s characteristics—such as its color, border, and any text

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within it—remain unchanged.

• Select the shape.

• Go to Shape Format and near the left end, select Edit Shape.

• Select Change Shape, then choose another shape from the gallery.

2.3.3. RESIZE SHAPES AND TEXT BOXES:

In your Office file, you may simply resize images, text boxes, shapes, and WordArt. By cropping a
photo, you can also get rid of undesirable elements from it.

If you want to stretch, shrink, or just change the size of a picture (or shape), use the sizing handles
or for more precise control, the Size options on the Picture Tools Format tab or the Drawing Tools
Format tab.

2.3.4. APPLY STYLES TO SHAPES AND TEXT BOXES:

By altering a shape’s fill or adding effects to it, such as shadows, glows, reflections, soft edges,
bevels, and three-dimensional (3-D) rotations, you can alter the appearance of a shape or text
box.

A shape’s interior can be filled with any colour, design, pattern, texture, image, or gradient. A
gradient is a smooth transition of hues and tones, typically from one hue to another or from one
shade of the same hue to another.

Changing the fill color of a shape affects only the inside or front of the shape. If you add an effect
to a shape, such as a shadow, and want a different color for that effect, you must change the
color of the shadow separately from the fill color.

A 3-D effect adds depth to a shape. You can add a built-in combination of 3-D effects to your
shape, or you can add individual effects. You can add combinations of individual effects to your
shape in these programs: Excel, Outlook, Word, and PowerPoint.

Add a fill or effect:

To add a fill or effect, click your shape, click Format, click the arrow next to Shape Fill or Shape
Effects, and select a color, gradient, texture, or effect.

• Click the shape that you want to fill. To add the same fill to multiple shapes, click the
first shape, and then press and hold Ctrl while you click the other shapes.

• On the Format tab, in the Shape Styles group, click the arrow next to Shape Fill.

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Do one of the following:

• To add or change a fill color, click the color you want.

• To choose no color, click No Fill.

• To use a color that isn’t one of the theme colors, click More Fill Colors, and then either
click the color that you want on the Standard tab, or mix your own color on the Custom
tab. Custom colors and colors on the Standard tab do not update if you later change
the document theme.

• To adjust the transparency of the shape, click More Fill Colors. At the bottom of the
Colors dialog box, move the Transparency slider, or enter a number in the box next to
the slider. You can vary the percentage of transparency from 0% (fully opaque, the
default setting) to 100% (fully transparent).

• To add or change a fill picture, click Picture, locate the folder that contains the picture
that you want to use, click the picture file, and then click Insert.

• To add or change a fill gradient, point to Gradient, and then click the gradient variation
that you want. To customize the gradient, click More Gradients, and then choose the
options that you want.

• To add or change a fill texture, point to Texture, and then click the texture that you
want. To customize the texture, click More Textures, and then choose the options that
you want.

2.4. APPLY SLIDE TRANSITIONS

Applying slide transitions in PowerPoint 365 serves several important purposes, enhancing the
overall quality and effectiveness of your presentation.

2.4.1. INSERT SLIDE TRANSITIONS:

When you switch from one slide to the next in a presentation, an animation-like effect is called a
slide transition. To give your PowerPoint presentation life, add slide transitions.

• Select the slide you want to add a transition to.

• Select the Transitions tab and choose a transition.

• Select a transition to see a preview.

• Select Effect Options to choose the direction and nature of the transition.

Note: Not every transition has Effect Options.

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• Select Preview to see what the transition looks like.

• To remove a transition, select Transitions > None.

2.4.2. REMOVE A TRANSITION:

A transition determines how a slide enters, and how the previous slide exits. So if (for example)
you didn’t want a transition effect between slides 2 and 3, you would remove the transition from
slide 3.
• Select the slide that has the transition you want to remove.

• On the Transitions tab, in the Transitions gallery, select None.

• If you want to remove all transitions from the presentation, after you select None,
select Apply to All.

2.4.3. CHANGE A TRANSITION:

A slide can only have one transition effect active at once. As a result, if a slide already has a
transition effect applied to it, you can switch to a different effect by heading to the Transitions
tab and choosing the one you like most.

If you want to change an existing effect by modifying the timing or direction of it, you can do that
by using the options on the Transitions tab of the ribbon, at the far end:

• Select the slide that has the transition you want to modify.

• On the Transitions tab, select Effect Options, then choose an option from the menu
that appears.

• In the Timing group on the Transitions tab, you can change the duration of the effect.
You can also specify whether the effect takes place after a mouse click or after a
certain amount of time passes. There are also options for adding a sound to the
transition effect or applying the transition to all slides in the slide show.

2.5. ANIMATE SLIDE CONTENT

In your PowerPoint presentation, you can animate the text, images, shapes, tables, SmartArt
graphics, and other objects. An object may appear, vanish, or move as a result of an effect. They
can alter the size or colour of an object.

2.5.1.ADD ANIMATIONS TO TEXT, PICTURES, SHAPES, AND MORE IN YOUR PRESENTATION:

• Select the object or text you want to animate.

• Select Animations and choose an animation.

• Select Effect Options and choose an effect.

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2.5.2.MANAGE ANIMATIONS AND EFFECTS:

There are different ways to start animations in your presentation:
• On Click: Start an animation when you click a slide.

• With Previous: Play an animation at the same time as the previous animation in your
sequence.

• After Previous: Start an animation immediately after the previous one happens.

• Duration: Lengthen or shorten an effect.

• Delay: Add time before an effect runs.

2.5.3. ADD MORE EFFECTS TO AN ANIMATION:

• Select an object or text with an animation.

• Select Add Animation and choose one.

2.5.4.CHANGE THE ORDER OF ANIMATIONS:

• Select an animation marker.

• Choose the option you want:

‚‚ Move Earlier: Make an animation appear earlier in the sequence.

‚‚ Move Later: Make an animation occur later in the sequence.

2.5.5.ADD ANIMATION TO GROUPED OBJECTS:

You can add an animation to grouped objects, text, and more.
• Press Ctrl and select the objects you want.

• Select Format > Group > Group to group the objects together.

• Select Animations and choose an animation.

2.6.SET TIMING FOR TRANSITIONS AND ANIMATIONS

The length of a transition, its appearance, and even the sound that will play during it can all be
changed. Additionally, you may select how long should be spent on each slide before moving
on to the next.

2.6.1.SET THE SPEED OF THE TRANSITION:

Use Duration to set transition speed. A shorter duration means that a slide advances faster, and
a larger number makes the slide advance more slowly.

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• Select the slide that has the transition that you want to modify.

• On the Transitions tab, in the Timing group, in the Duration box, type the number of
seconds that you want.

Figure 2.5. Set the speed of the transition

2.6.2.MODIFY THE EFFECT OPTIONS FOR A TRANSITION:

Many, but not all, of the transitions in PowerPoint can be customized.
• Select the slide that has the transition you want to modify.

• On the Transitions tab, in the Transition to This Slide group, click Effect Options and
select the option that you want.

Figure 2.6. Modify the Effect options for a transition

2.6.3.SPECIFY A TIME TO ADVANCE TO THE NEXT SLIDE:

By defining how long a slide remains visible before switching to the following slide, Advance Slide
determines the timing of transitions. When you click the mouse, slides advance if timing is not
selected.
• Select the slide that you want to set the timing for.

• On the Transitions tab, in the Timing group, under Advance Slide, do one of the
following:

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Figure 2.7. Specify a time to advance to the next slide

• To make the slide advance to the next slide when you click the mouse, select the On
Mouse Click check box.

• To make the slide advance automatically, select the “After” check box, and then
enter the number of minutes or seconds that you want. The timer starts when the
final animation or other effect on the slide finishes.

• To enable both the mouse and automatic advance, select both the On Mouse Click
check box and the “After” check box. Then, at After, enter the number of minutes or
seconds that you want. The slide will advance automatically, but you can advance it
more quickly by clicking the mouse.

2.6.4. SET A SOUND TO PLAY DURING A TRANSITION:

• Select the slide that has the transition that you want to modify.

• On the Transitions tab, in the Timing group, in the Sound list, select the sound that you
want.

Figure 2.8. Set a Sound to play during a transition

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SUMMARY:

• PowerPoint 365 allows you to insert various objects into your slides, including images, videos,
audio, shapes, charts, and tables. These objects can be resized, moved, and formatted to
suit your presentation’s needs.

• Slide transitions and animations can be added to enhance the visual appeal of
presentations. Transitions in PowerPoint 365 control how slides move from one to the next
during a presentation. There’s a wide range of transition effects to choose from, such as
fade, slide, zoom, and more. You can set the duration, timing, and even apply transitions to
specific slides or slide elements.

• Animations add movement and interactivity to individual elements within a slide.

PowerPoint 365 offers entrance, exit, emphasis, and motion path animations. Users can
customize animation effects, speed, and sequence to make content more engaging.

MULTIPLE CHOICE QUESTIONS (MCQ) FOR PRACTICE:

1. What can you insert to enhance the visual appeal of a PowerPoint presentation?

a) Transitions
b) Animations
c) Objects
d) All of the above

2. How do you insert text onto a PowerPoint slide?

a) By selecting “Insert” and then “Text Box”

b) By selecting “Format” and then “Font”
c) By selecting “Design” and then “Insert Text”
d) By selecting “View” and then “Text Editor”

3. Which tab in PowerPoint allows you to add visual elements like shapes and icons?

a) Design
b) Insert
c) Format
d) Home

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4. What feature allows you to add or remove columns in text boxes in PowerPoint?

a) Font Color
b) Numbering
c) Add or Remove Columns
d) Text Direction

5. Which option allows you to insert pictures into a PowerPoint slide?

a) Insert > Pictures

b) Format > Pictures
c) Design > Pictures
d) File > Pictures

6. What type of elements can be animated in a PowerPoint presentation?

a) Text only
b) Images only
c) Text, images, shapes, and more
d) Shapes and icons only

7. What is the purpose of slide transitions in PowerPoint?

a) To add visual elements
b) To insert videos
c) To enhance the overall quality and effectiveness of the presentation
d) To change the slide background

8. How can you remove a transition from a specific slide in PowerPoint?

a) Delete the slide
b) Select the slide and press “Delete Transition”
c) Select the slide and choose “Transitions > None”
d) You cannot remove transitions from individual slides

9. Which tab in PowerPoint allows you to customize the timing and effects of slide
transitions?
a) Design
b) Transitions
c) Format
d) Home

10. What is the purpose of applying animations to objects in PowerPoint?

a) To change the background color
b) To enhance slide transitions

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c) To make objects appear, disappear, or move in a slide

d) To add sound effects

11. What does “On Click” animation mean in PowerPoint?

a) The animation occurs automatically
b) The animation starts when you click a slide
c) The animation starts after the previous one happens
d) The animation is applied to text only

12. How can you change the order of animations in PowerPoint?

a) By selecting “Edit Animation” from the Animation tab
b) By using the “Move Earlier” or “Move Later” options
c) By deleting and recreating animations
d) Animations cannot be reordered

13. What does “Advance Slide” determine in PowerPoint?

a) Slide background color
b) Timing of transitions
c) The order of animations
d) Slide content

14. How can you set the speed of a slide transition in PowerPoint?
a) By selecting the desired slide and clicking “Speed”
b) By adjusting the font size
c) By using the “Duration” option in the Transitions tab
d) By selecting the “Fast” or “Slow” transition preset

15. What feature allows you to specify a time to advance to the next slide automatically in
PowerPoint?
a) On Mouse Click
b) Duration
c) Delay
d) After

Answers:

1. d) All of the above

2. a) By selecting “Insert” and then “Text Box”
3. b) Insert
4. c) Add or Remove Columns

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5. a) Insert > Pictures

6. c) Text, images, shapes, and more
7. c) To enhance the overall quality and effectiveness of the presentation
8. c) Select the slide and choose “Transitions > None”
9. b) Transitions
10. c) To make objects appear, disappear, or move in a slide
11. b) The animation starts when you click a slide
12. b) By using the “Move Earlier” or “Move Later” options
13. b) Timing of transitions
14. c) By using the “Duration” option in the Transitions tab
15. d) After

SELF-EXAMINATION QUESTIONS FOR PRACTICE:

1. What are some key elements you can insert into a PowerPoint presentation to enhance its
visual appeal and engagement?

2. How do you insert text onto a PowerPoint slide or slide master?

3. What are the steps to format text in a PowerPoint presentation, and what formatting options
are available?

4. Explain how to insert pictures, shapes, icons, and SmartArt in a PowerPoint presentation.

5. How can you insert videos into a PowerPoint presentation, and where can you source these
videos?

6. Describe the purpose and importance of slide transitions in a PowerPoint presentation.

7. What steps do you follow to insert a slide transition, and what options can you customize
for transitions?

8. How can you remove a transition from a specific slide in your PowerPoint presentation?

9. What are the animation options available for text, images, and shapes in PowerPoint, and
how do you apply them?

10. How do you customize the timing of transitions and animations in a PowerPoint presentation,
and what options are available for timing adjustments?

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TASK STATEMENT KNOWLEDGE STATEMENT

Create a structured presentation outline, Students must understand the basics of

categorizing slides based on layout presentation and its objectives

Generate engaging presentations by Students must be creative while applying

inserting various multimedia objects like the transitions and selecting the suitable
images, videos, audios and shapes images, settings etc

Generate animated presentations To enhance the visual appeal and convey

complex process effectively

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 UNIT

2
Overview of
Statutory & Tax
Compliances

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CHAPTER 1
E PAN

LEARNING OBJECTIVES:

a Understanding the Purpose of a PAN Card

a Eligibility and Documentation

a Online Registration Process

a Document Submission

a Payment of Fees

a Verification and Acknowledgment

a Downloading E-PAN

INTRODUCTION
The registration of an E-PAN (Electronic Permanent Account Number) is a digital process used
in India to obtain a PAN card, which is a unique identification number for taxpayers. The E-PAN
serves the same purpose as a physical PAN card but is issued in electronic format.

The Indian government has been actively promoting digital governance and encouraging
citizens to use online platforms for various services. E-PAN aligns with this broader digital
transformation initiative, making it easier for individuals and entities to obtain and use their PAN
cards without the need for physical copies.

E-PAN cards are accessible anytime, anywhere. Once issued, individuals can download their
E-PAN cards from the official Income Tax Department website, reducing the risk of physical card
loss or damage.

However, it’s important to note that the specific details and requirements related to E-PAN
registration may change over time due to evolving government policies and technological
advancements. Therefore, individuals and entities seeking to register for E-PAN should regularly
check the official website of the Income Tax Department of India or consult with tax professionals
to ensure compliance with the latest regulations and procedures.

TASK
Susana Adler needs to invest in the stock exchange. For that, she needs a Demat account,

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which makes the process of holding investments like shares, bonds, government securities,
Mutual Funds, insurance, and ETFs easier by taking away the hassles of physical handling and
maintenance of paper shares and related documents. For having a Demat account, she is
required to have a PAN.

1.2 STEPS FOR APPLICATION OF INSTANT E-PAN

Generate New e-PAN

Go to the ‘e-Filing’ Portal https://www.incometax.gov.in/iec/foportal/and, Click Instant E-PAN.

On the E-PAN page, click Get new E-PAN.

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On the Get new E-PAN page, a space is provided to enter 12 digital Aadhar number

On the Get new E-PAN page, enter your 12 digital Aadhar number.

Select the “I confirm that” box after reading the conditions given below and click Continue.

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Read the consent declaration for generation of new PAN based on Aadhaar e-KYC details.

Click the “I have read the consent terms and agree to proceed further” box, and after that click
Continue.

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On the OTP validation page, enter the 6-digit OTP received on the mobile number linked with
Aadhar.

Enter the 6 digit OTP and Click the “I agree to validate my Aadhar details with UIDAI” box and click
Continue.

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On the validated Aadhar details page, your Aadhar e-KYC details are displayed.

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Enter the 6-digit OTP given and click the submit button

Validate Email ID from Aadhar e-KYC for the PAN database on this page.

Click validate email ID, and you will receive a 6-digit OTP on the e-mail OTP and click submit.

Click the “I accept that” box after reading the conditions below it. Then click continue.

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All the procedures related to the application of E PAN is completed and a message will be
displayed for the completion of task

MULTIPLE CHOICE QUESTIONS (MCQS)

1. What is the primary purpose of E-PAN registration in India?

a) To apply for a passport
b) To obtain a unique identification number
c) To streamline the taxation process
d) To access government healthcare services
Answer: c) To streamline the taxation process

2. Which type of document is NOT typically required during the E-PAN registration
process?
a) Proof of identity
b) Proof of address
c) Proof of educational qualifications
d) Proof of date of birth
Answer: c) Proof of educational qualifications

3. Where can you complete the E-PAN registration process in India?

a) Only at designated government offices
b) Online through the official Income Tax Department website
c) Through mobile apps provided by private companies
d) By visiting any bank branch
Answer: b) Online through the official Income Tax Department website

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4. What is the benefit of having an E-PAN card?

a) It is a physical card that cannot be lost
b) It provides access to government housing schemes
c) It reduces paperwork and is accessible online
d) It is valid only for foreign nationals
Answer: c) It reduces paperwork and is accessible online

5. Which of the following is NOT a step in the E-PAN registration process?

a) Payment of processing fees
b) Uploading scanned documents
c) Providing a handwritten signature
d) Verification of application
Answer: c) Providing a handwritten signature

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CHAPTER 2
ITR REGISTRATION

LEARNING OBJECTIVE
At the end of this chapter, you will be able to,

a Understand the procedure for taking an income tax registration

a Necessary details to take income tax registration.

2.1 STEPS FOR ITR REGISTRATION

TASK

Rajesh Kumar is an individual with income from multiple sources that exceeds the basic exemp-
tion limit. He needs to register under the income tax department. By registering on the e-Filing
portal, he will gain access to various functionalities and tax-related services provided by the
portal. Rajesh has provided you with the necessary information. As a tax practitioner, advise him
to proceed with the registration under income tax.

Details for Registration of PAN

PAN: WERPX4578G
Legal Status: Individual
Name: Rajesh Kumar
Gender: Male
Residential Status: Resident
Date of Birth: April 25th, 1990
Mobile: 9072424341
E-mail Id: [email protected]
Flat/Door/Building: 13/BB, Skyline,
Road/Street/Block/Sector: Ajmer Road,
Post Office: Madrampur,
Postal Address: Area/Locality: Madrampur,
Town/City/District: Jaipur
State: Rajasthan
Pin code: 302006

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STEP 2.1: Access the page https://www.incometax.gov.in

STEP 2.2: Click on the Register switch provided on the top right corner.

Fig. 1

STEP 2.3: Input the PAN Number in the provided column and click on validate.
• Validateà
• Yes (If it wants to register as Individual Taxpayer)à
• Continue

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FIG 2

STEP 2.4: Fill the columns with the basic details of taxpayer such as
• Name
• Date of Birth
• Gender
• Resident or not
• After filling this click on continue

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Fig 3

STEP 2.5: Fill the columns with the contact details of taxpayer such as

• Primary Contact Number

• Primary Mail Address

• Postal Address Details

• After filling this details, please click on continue

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Fig 4

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STEP 2.6: Confirm the OTP Validation through registered phone number and registered mail id
and click on continue.

Fig 5

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STEP 2.7: Verify the details and click on confirm if the information is right.

Fig 6

STEP 2.8: Finally set a password which meets criteria and set a personized message and then
click on the Register Icon.

The password must fulfil the following criteria:

• Use 8 to 14 characters
• Use uppercase and lowercase letters(eg.Aa)
• Use a number (eg.123)
• Use a special character (eg.@#%*)

The personalized message criteria:

Don’t use your personally identifiable information like full name, Aadhar number, bank account
number, passport number and email address.

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It should be something you can remember.

Some examples:
The personalized message criteria:
• I love my family
• My pet name is Tommy
• Bangalore is my birthplace.

Fig 7

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STEP 2.9: At last, a pop message will be shown that the Registration has been completed suc-
cessfully.

Fig 8

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MULTIPLE CHOICE QUESTIONS (MCQS)

1. What is the primary purpose of income tax registration?

a. To track personal expenses
b. To determine eligibility for government benefits
c. To calculate and pay income tax
d. To obtain a driving license

2. In India, what is the government agency responsible for income tax registration and
collection?
a. Reserve Bank of India
b. Ministry of Finance
c. Central Board of Direct Taxes (CBDT)
d. State Bank of India

3.In India, which form is used for filing individual income tax returns?
a. ITR-1 (Sahaj)
b. ITR-4 (Sugam)
c. ITR-7
d. ITR-10

4.What is the last step to complete income tax registration?

a. Confirm OTP
b. Provide Aadhar number
c. Set a personalized message
d. Click on Cancel

5. Which website should you visit to initiate income tax registration?

a. https://www.incometax.gov
b. https://www.taxregistration.gov
c. https://www.irs.gov

d. https://www.taxportal.in

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ANSWERS

1 c
2 c
3 a
4 a
5 a

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CHAPTER 3
E-FILING OF ITR1

LEARNING OUTCOMES

a Understand the applicability and filing strategies of ITR1.

a Identify and understand the heads of income applicable and calculated in the ITR1.

a Learning the possible deductions for an individual.

a Understand the guidelines of online filing of ITR1.

INCOME TAX RETURN ( ITR1)- SAHAJ

TASK

Mrs. Roopa is a resident individual working in a private sector bank. Roopa was born on August
25th 1986, and draws salary of Rs. 13,25,486/-.

She also gets the following perquisites & allowances:

HRA: Rs. 24,000/-
Bonus: Rs. 20,000/-
Car: Rs. 20,000/-
Newspaper: Rs. 2,000/-
Professional Tax: Rs. 2,500/-
Roopa paid the following expenses:
Contribution to PF: Rs. 95,000/-
Payment of LIC Premium: Rs. 46,750/-
Mutual Fund (Tax Saver): Rs. 25,000/-
Tuition Fee for the Minor Child: Rs. 15,000/-
Housing Loan (Principal): Rs. 65,000/-
Housing Loan (Interest): Rs. 1,35,000/-
Medical Insurance (Self): Rs. 26,000/-

Donation to Chief Minister Disaster Relief Fund via NEFT: Rs. 25,000/- (Pan number- AAAXA6807E,
Address: 3rd Floor, North Block, Secretariat, Thiruvananthapuram, Kerala, PIN- 695001 state
code:32).

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In addition to the salary, Mrs. Roopa earned Rs. 32,400/- as interest on fixed deposit and Rs.
5,500/- as interest on saving bank account.

Employer deducted tax (TDS): Rs. 1,15,000/- (TAN - AAAX12345A, Name of Deductor: ABC Ltd., CGS
Colony, Sector 3, Kane Nagar, Antop Hill, Mumbai, Maharashtra PIN- 400037).

Income Chargeable under Salaries: Rs. 8,55,000/-

Compute taxable income, tax liability, and balance tax payable or refund, if any, for Mrs. Roopa
for the assessment year 2021-2022.

3.1 STEP BY STEP GUIDE ON HOW TO E-FILE ITR1 ON INCOME TAX PORTAL

Visit the simulated Income tax refiling portal and click to login

Step 1

Enter the given below “User Id” and “Password” in respective column and click to Continue
• PAN: ABXIV9123A
• Password: abxiv9123a@

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Step 2

Step 3

Click to “File Now” Tab

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Step 4

Select the Assessment and mode of filing, Click to Continue

Step 5

Click Start New Filing

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Select the Filing Status as Individual and Click to Continue

Step 6

Select the form ITR1 and “click to Proceed with ITR1”

Step 7

Cleck “Let’s Get Started” Button

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Step 8

In the following step, you will be prompted to specify the reason for filing your returns, here you
have to select “Taxable Income more than exemption limit” and Click to Continue

Step 9

In the Personal Information section of the ITR, you need to validate the pre-filled data which is
auto-filled from your e-Filing profile

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Step 10

Select Nature of Employment “Others”

Step 11

Verify other prefilled Data and Click to Confirm

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Step 12

Click to Gross Total Income Tab and Enter the abovementioned details

Step 13

Click the Edit button and Enter the Gross Salary

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Step 14

Enter the salary as per section 17(1) Rs. 13,69,486, Value of perquisites Rs. 22,000, Professional
Tax 2,500 and Click to Save

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Step 15

Select self-occupied property and enter 135000 as an interest on borrowed capital and click to
add button

Step 16

Select Income from Other Source and Enter the Amount 32400 and 5500

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Step 17

Verify the Gross Total Income and click to Confirm

Step 18

Click the Chapter VI A deductions and Enter the Given below details

• 80C- 246750
• 80D- 26000

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Enter the 80G Details In given Column and Click to Save, Click to Confirm

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Step 20

Select the Tax Paid details and Click to Confirm

Step 21

Select Total tax Liability and Click to Confirm

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Step 22

Enter/ Edit your income and total deductions details in the different sections. After completing
and confirming all the sections of the form, click Proceed.

Step 23

View the Tax Summary details and Click to Pay Now

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View the Tax Summary details and Click to Pay Now

Step 24

On the Preview and Submit Your Return page, select the declaration checkbox and click Proceed
to Preview

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Step 25

Preview your return and click Proceed to Validation

Step 26

Validation Successful

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MULTIPLE CHOICE QUESTIONS (MCQS)

1. In filing of ITR1 Net salary is/are____

a. Salary as per section 17(1)

b. Salary as per section 17(1) + Perquisites

c. Salary as per section 17(1) + Perquisites + Profit in lieu of salary

d. None of the above

2. What is the sole basis for an individual to choose for ITR form filing.

a. Sources of Income

b. Residential status

c. Neither (a) nor (b)

d. Both (a) and (b)

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3. Considering ITR 1 filing, choosing new tax regime is_______

a. Mandatory

b. Optional

c. Neither (a) nor (b)

d. None of the above

4. AIS Stands for ________

a. Annual Information Statement

b. Assessees Information Statement

c Accounting Information Statement

d. None of the above

5. Mr. June is a resident individual working in a Private Sector Bank. Drawing a salary of Rs.
13,25,486/- he also gets the following Perquisites & Allowances HRA 24000, Bonus 20000,
Newspaper 2000, The cost of the car provided to employees for personal use 20000. His
Salary as per section 17(1)_________

a. 13,25,486

b. 13,69,486

c. 13,91,486

d. 13,45,486

ANSWERS:

1. c. Salary as per section 17(1) + Perquisites + Profit in lieu of salary

2. d. Both (a) and (b)

3. b. Optional

4. c. Accounting Information Statement

5. b. 13,69,486

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CHAPTER 4
INTRODUCTION TO TAX SOFTWARES
COMPUTAX SOFTWARE
CompuTax is income tax software which now deals with taxation software. It is of immense help
for preparing and filing income tax returns, TDS, service tax, ROC, and financial XBRL. You can also
prepare profit and loss accounts, balance sheets as per revised Schedule VI, statutory and tax
audit reports, and more using CompuTax

FEATURES
PAN Verification: It automatically transfers master data like name, address, PAN, TAN, WDV of de-
preciation assets, NSC details, MAT credits, and more. Also, it looks into carrying forward of losses.
File e-TDS: Import data like TDS, TCS, Advance Tax, and Self Assessment Tax from Form 26AS ef-
fortlessly.

With CompuTax, you can generate Form-16s, import data, and calculate tax as well as interest.
Moreover, transferring files is also made easier with CompuTax. Along with computing taxes, it
takes care of ceiling, deduction; set-off carry forward of losses and more. You can quickly pre-
pare for income tax, wealth tax, and e-returns. Additionally, it enables you to e-fill the return with
a single click.

CompuTax is proficient to auto-pick any intimation and letters received from CPC from your
email account. Hence, you can free yourself from the process of providing passwords every
time. Moreover, the master data gets transferred to the next assessment years automatically. It
supports importing data from 26AS, TDS entries from CompuTds, balance sheet, P&L, and return
form from CompuBal, and permanent information from the XML file.

ADVANCED FEATURES:

• Advance Tax Estimation, Tax Calendar,

• Club Computation for new and old scheme u/s 115BAC.

• Comparison Chart for Companies u/s 115BAA /115BAB.

• Display of current & previous year figures of income & tax on screen.

• E-return error Locator with facility of correction on same screen.

• Direct navigation from one screen to other screen.

• Ready reckoner, Capital Gain Index, Gold & Silver rate, Tax rates.

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• Auto picking of listed share price as on 31 January 2018.

• Facility of creating User defined password for all clients

• Easy Data Transfer

• Import data from xml file with bulk facility.

• Import of Balance Sheet, P&L, computation from CompuBal software.

• Automatic transfer of master data and particulars to the next assessment year(s).

• Transfer of Allowable Remuneration & other details of firm’s partner to the Partner
individual ITR.

• Keeps Investment details and transfer income in Computation & ITR for relevant years.

DIRECT ONLINE ACTIVITIES FROM SOFTWARE

• Register/update User Profile, DSC, and relevant detail at IT Portal.

• Online filing of e-return and e-Verify through Aadhaar OTP or generating EVC or Bank
Pre-Validation.

• Auto download of ITR-V and auto Fill their Receipt date from CPC.

• View Import 26AS data, My Return/ITR/XML/JSON, Intimation Order.

• Request/Download Large 26AS & PAN Registration at TRACES.

• Auto pick & management of Intimations & communications received on your email Id
(sent by ITD).

• Submit Rectification of ITR, Response to outstanding tax demand.

• Add CA & Approve Audit Report.

Bulk Function Utilities for Link Aadhaar with PAN, Return E-Verification, Bank Pre-Validation, down-
load 26AS, Download Xml/JSON, Return Filing Status, Refund Status,etc.

E-PROCEEDINGS MANAGEMENT:
Auto download all notices, replies along with attachments by single click.
Ease in uploading response, auto naming of attachment taking care of restrictions of
site, allow to attach more than 10 attachments.

STATUS OF PROCEEDINGS (CLOSED/OPEN/SUBMITTED)

Facility to view all e-proceedings and status of all clients at one screen.

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WINMAN

Winman is a software solution designed for accounting and taxation purposes. It primarily caters
to the needs of businesses, accountants, and tax professionals by providing tools and features
that streamline financial management and compliance with tax regulations.

Below is an overview of Winman software’s key features and functionalities related to accounting:

FINANCIAL ACCOUNTING:
Winman offers a comprehensive set of tools for recording financial transactions, managing
accounts payable and receivable, and maintaining general ledgers.

Users can create, edit, and view various financial reports, including balance sheets, income
statements, cash flow statements, and trial balances.

GST (GOODS AND SERVICES TAX) COMPLIANCE:

In countries like India, where GST is a significant tax regime, Winman software helps businesses
and professionals comply with GST regulations.

It assists in GST return filing, reconciliation, and tax calculation, ensuring accuracy and compliance
with tax laws.

INCOME TAX COMPUTATION:

Winman simplifies income tax calculations by providing tax computation features.

It helps users calculate income tax liabilities, deductions, and exemptions based on the prevailing
tax laws.

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TDS (TAX DEDUCTED AT SOURCE) MANAGEMENT:

Businesses and professionals can manage TDS-related processes efficiently, including TDS
deduction, deposit, and return filing.

E-FILING AND COMPLIANCE:

Winman often includes features for e-filing various tax returns and forms electronically, making
it easier to comply with tax requirements.

It keeps users updated on tax law changes and ensures that returns are filed accurately and on
time.

PAYROLL PROCESSING:
Some versions of Winman may include payroll processing features for managing employee
salaries, deductions, and statutory compliances.

FINANCIAL ANALYSIS AND REPORTING:

The software offers tools to generate financial reports and conduct financial analysis, helping
businesses make informed decisions.

DATA SECURITY AND BACKUP:

Winman typically provides data security features to protect sensitive financial information and
offers options for regular data backup to prevent data loss.

USER-FRIENDLY INTERFACE:
The software often features an intuitive and user-friendly interface, making it accessible to both
accounting professionals and those with limited accounting knowledge.

CUSTOMIZATION:
Users can often customize Winman to suit their specific business needs and industry requirements.

CUSTOMER SUPPORT AND UPDATES:

Winman typically offers customer support services to assist users with software-related queries
and provides regular updates to keep the software compliant with changing tax laws.

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FEATURES IN WINMAN CA-ERP

• Income Tax

• Income Tax computation in Single window

• Bulk Import of Previous year files with data

• Import all data from xml file

• Depreciation table covering all situations

• Copy / paste from Excel

• Document Map for filled-up ITRs

• Paper return & e-Return

• Automatic carry forward and set-off of losses

• Auto-import data from Firm file to Partner file

• Warnings on incomplete data entry

• Icon indicating mandatory e-Return

• User list with editing option

• Computation option for any status

• Option to convert an output cell to input cell

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E-FILING TOOLS
• e-Return submit tool

• CA e-report filing tool

• e-Return error locator utility

• ITR V - Auto-download & remove password &

• E-verify ITR using EVC / Aadhaar OTP

• Register digital signature

• Change / Export e-filing password

• Mass import of Login details

• E-filing profile update

• Generates ‘. signature’ file using Digital Signature Utility

AUDIT REPORTS
• Form 3CD / 29B / 29C / 3CEB / 10B / 10BB e-return

• Auto-transfer of data from computation & ITR

• Carry forward of relevant data to future years

• Import TDS data to 3CD from Winman TDS software

• CA e-Tools - Register CA, CA login, Add CA, approve e-report

• User-friendly reports

• e-Return filed / not filed report

• User-defined MIS report

• Changes Summary - when locked / finalised files are edited

SOFTWARE UPDATE TOOLS

• Auto-download updates

• Software update status display

ONLINE TOOLS
• PAN Validation

• e-Challan utility

• Rectification/Refund status report

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• Mass e-return processing status report

• Import data from 26AS in a single click

• Quick access to Income Tax Act / Rules

• Auto-import of intimation e-mails and analysis report

• Download & import XML from IT website

• Download all filed Forms / XML from IT website

• Add / Register as Representative

• Link Aadhaar to PAN

• Submit e-Sahyog / Compliance

• Check PAN / TAN Application Status

E- SERVICES
• e-Payment

• Submission of payment details

• Message services

• Download digitally signed e-invoice

• Registration on renewal

• Auto-registration on formatting / surrendering license

OTHER TOOLS
• Billing

• Advance IT calculator

• Mass Advance Tax Planner

• Compare current year figures to previous year

• Lock file on finalisation

• Export / import salary data to Winman TDS

• View Bank - IFSC & BSR code

ADD- ON FEATURES
• FAQ / Instant table help / Training Videos

• Clarifications with law reference

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• Query Manager Tool

• Enter Formula instead of value

• Keyboard shortcuts

• Show Desktop to Winman

• Integration with Cloud data services

• Open CA-ERP files in read-only mode

• View Data-path

• Easy to Group files within data-path

• Add ‘File No.’

• Search file using PAN / part of PAN / File No.

• List out recently opened files

• Auto repair tool

• Format wizards

• Auto saving data

• Password Security

• Undo and Redo facility

• Periodic 3-way Auto-backup

• Concurrently edit many files in a PC

• Access attached file path in a single click

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TAXMANN

Taxmann is a well-known provider of tax and accounting software solutions in India. They offer a
range of software products and services to help individuals, businesses, and professionals with
their taxation and financial needs.

Here’s an overview of Taxmann’s software and some common features that their products
typically include:

INCOME TAX SOFTWARE:

Taxmann provides software for preparing and filing income tax returns. These software tools are
designed to simplify the tax return filing process and help individuals and businesses comply
with Indian tax laws.

Key features may include:

• Step-by-step guidance for filling out tax forms.

• Automatic calculation of tax liabilities.

• Importing financial data from various sources.

• E-filing of tax returns.

• Updates to incorporate changes in tax laws and regulations.

GST (Goods and Services Tax) Software:

With the introduction of GST in India, Taxmann offers software solutions to assist businesses in
managing their GST compliance. Common features include:

• GST return filing and reconciliation.

• Invoice and inventory management.

• Real-time GSTIN validation.

• E-way bill generation.

• Compliance reports and analytics.

Accounting Software:
Taxmann may also offer accounting software for businesses. These tools help organizations

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manage their financial transactions, bookkeeping, and reporting. Features often include:

• General ledger and chart of accounts.

• Accounts payable and receivable.

• Bank reconciliation.

• Financial statement generation.

• Multi-currency support.

TDS (Tax Deducted at Source) Software:

• For businesses and individuals required to deduct TDS, Taxmann’s software may
include features such as:

• TDS calculation and deduction.

• TDS return preparation and filing.

• TDS certificate generation.

• Compliance tracking and reporting.

Compliance Updates:

Taxmann typically provides regular updates to ensure that their software remains compliant
with changing tax laws and regulations in India.

CUSTOMER SUPPORT:

Taxmann usually offers customer support services to assist users with any software-related
queries or issues they may encounter.

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TRAINING AND DOCUMENTATION:

Taxmann may provide training materials, documentation, and tutorials to help users make the
most of their software products.

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FEATURES OF TAXMANN

Taxmann One Solution

Taxmann’s One Solution is a TDS filing software that helps users generate TDS or TCS returns,
along with TDS certificates. It is a comprehensive solution for all your tax filing needs, having
built-in calculation tools to make way for error-free return submissions. One can even deposit
challan and make a detailed calculation of allowances, retirement benefits and perquisites for
the ease of availing tax deductions on salary.

Taxmann’s Help for Tax Professionals

Taxmann helps to automate all the tax compliances of the users and is designed to fit in the
requirements of every tax professional. The software enables users to handle various tax fil-
ing operations, including Income Tax filing, managing GST returns, Indirect Tax filing, managing
Corporate Laws, and dealing with International Taxation. Taxmann also assists tax filers with Ac-
counts and Audit management and offers support and guidance with the latest Indian Acts and
Rules and the Insolvency and Bankruptcy Codes. Users can even import their data from another
software via consolidated TDS files. Moreover, the application has the functionality of auto-gen-
eration of TDS or TCS forms, including 12BA, 16, 16A and 27D.

Unique Features of Taxmann

There is also a facility for reverse tax calculation to enable users to calculate the amount of TDS
and payment accurately.

It even has shortcut keys to help users have quick access to all the functionalities of Taxmann.
Taxmann has a bulk PAN verification feature, allowing users to verify the PAN of all deductees or
employees with a single click. Moreover, it also provides alerts for duplicate names, duplicate
PAN or blank names. Taxmann can also help users define employee salary structures to ensure
faster TDS entries.

How is Taxmann Different?

With this ITR preparation software, users can generate TDS or TCS returns and even TDS cer-
tificates and deposit challans directly from TRACES. Taxmann’s One Solution enables users to
check Traces request and download TDS certificates, along with the consolidated files, and Jus-
tification Reports directly from TRACES. The application has a functionality of importing Deduc-
tion Entry directly from Excel that helps in bulk creation of deduction entries. One can import
deduction entries directly from Excel to enable a bulk creation. The application helps them to
automate tax calculations for other TDS returns including 26Q, 27Q and 27EQ.

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GENIUS SOFTWARE
INTRODUCTION
Genius software is the return furnishing software made by the taxation and accounting software
development company SAG Infotech which is situated in Jaipur. It is recognized and accepted
software that assists professional customers to furnish distinct returns since the AY 2001-02.

FEATURES OF GENIUS SOFTWARE (TAX RETURN FILING)

The software provides unlimited client return filing of income tax, TDS, AIR/SFT, etc with it’s up to
date taxation procedure. The Genius has a total of 6 modules including GEN BAL (Balance Sheet),
GEN IT (Income Tax), GEN CMA, GEN FORM MANAGER, GEN TDS (Tax Deducted at Source) and AIR/
SFT. Genius tax return software offers multiple features like Backup, Restore, Password Settings
which makes it an overall tax filing software among the category of best taxation software in
India.

GEN IT INCOME TAX (SOFTWARE FEATURES):

GEN CMA/EMI CREDIT MONITORING ANALYSIS SOFTWARE FEATURES:

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GEN BAL (BALANCE SHEET) SOFTWARE FEATURES:

GEN TDS (TAX DEDUCTED AT SOURCE) SOFTWARE FEATURES:

USER INTERFACE OF GENIUS TAX FILING SOFTWARE:

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FEATURES OF GENIUS TAX RETURN FILING SOFTWARE

User Friendly Software
Genius tax furnishing software for CA is simpler to execute, practice and is adaptable to the
company’s working nature. Its interface has been developed as per the compliance of the char-
tered accountants, company secretary and tax professionals.

REDUCED COST
Prevent the cost and time-consuming manual steps of handling ITR filing. A manual filing con-
sumes more time and is indeed not efficient in filing the taxes and thus wastes lots of resources
along with the man-hours that will be costlier to you.

CUTTING-EDGE TECHNOLOGY
The newer technology is being used to make the Genius software that helps in the automatic
filing of ITR or TDS returns. Also, the company is putting resources into developing the ERP system
for complete software packages to create a better infrastructure for the clients working on filing.

FURNISH ITR OR TDS RETURNS QUICKLY

Genius can file the self-assessment, advance tax along with the computation of interest with a
quick ITR filing of TDS return also. The overall CA tax software algorithm has been set up in accor-
dance with the government compliance for better synchronization within the filing.

UNLIMITED CLIENT TAX RETURNS FILING

You can add unlimited clients to the filing software and file their tax returns simultaneously. The
software will add each client as an individual account and will also maintain the data separa-
tion between each account to create

ROLE-BASED ACCESS CONTROL

The best tax return management software can be controlled by role-based access as the ad-
ministrator can assign operative control to any of the subordinates or clients. The role-based
access gives better control to the tax details and login security.

DATA SECURITY AND BACKUP

Genius is the advanced CA tax return filing software. It has encryption security for complete cus-
tomers’ tax data with the facility to store and backup the overall tax details with a master copy
for each individual client account. It is a bigger relief to the taxpayers.

TRUSTWORTHY SOFTWARE SINCE 2001

The Genius software package has an all-India presence in the taxation industry and has been
filing clients’ taxes since 2001. The Genius package has been a worthy tax filing software and is
officially recognized by the government department on the portal.

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CHAPTER5
E FILINGS UNDER GST

LEARNING OUTCOMES

a GST Portal and associated features.

a The steps involved in obtaining a TEMPORARY REFERENCE NUMBER (TRN).

a Guidelines for generating TRN.

TASK
Mr. Alwin Thomas is doing business in Bangalore under the name Alwin Agencies, and he wants
to register for GST as a normal taxpayer. As a GST consultant, based on the given information
you are required to advice on obtaining a GST TRN registration.

Aadhaar No: 1605 9325 8741

PAN No: BCBXJ3012K

Gender: Male

DOB: April 08th, 1997

Email Id: [email protected]

Phone No: 2363987456

Address: Bangalore (Rural), Karnataka

You are required to generate a unique TRN (Temporary Reference Number) in order to initiate
the GST registration process.

5.1 STEPS FOR GENERATING A TRN

CLICK CONTINUE TO START THE TASK.

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Fig no.1.1.a

PART A:
Generate Temporary Reference Number for obtaining GSTIN:
Open Services > Registration > New Registration
Details and documents required for generating TRN:
Address
PAN
Email
Mobile

ENTER THE DETAILS AS MENTIONED IN THE DOCUMENTS IN THE NEXT PAGE.

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Fig no.1.1.b

Click on New registration.

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Select the type of Taxpayer/ deductor as the case in the drop-down box shown.
Select the State and District from the drop-down box.
Enter the name mentioned in the PAN of the Proprietor or Business as the Legal name.
Provide a valid Mobile No. and Email address for OTP verification.
Type the captcha code shown in the box and click on the proceed button.

VERIFY WITH THE OTPs SENT TO THE MAIL AND MOBILE.

Fig no.1.1.c

Click on the proceed button after entering the OTPs.

Temporary reference number will be sent to you through Email or SMS. It will be valid for 15 days
for completing the registration procedure PART B.

After successful completion of TRN Generation, a Pop-Up window will be shown as

CONGRATULATIONS.

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Fig no.1.1.D

The TM sent through email or mobile will be used for further registration process and will be valid
for 15 days.

MULTIPLE CHOICE QUESTIONS (MCQS)

1.What does GST TRN stand for?

(a) Goods and Services Tax Transaction Reference Number

(b) Goods and Services Tax Taxpayer Registration Number

(c) Goods and Services Tax Transaction Reporting Number

(d) Goods and Services Tax Refund Number

2.Who is required to obtain a GST TRN?

(a) All individuals in the country

(b) Only businesses engaged in manufacturing

(c) Businesses and individuals liable to pay GST

(d) Only large corporations

3.Which government authority is responsible for issuing a GST TRN?

(a) Local Municipality

(b) State Tax Authority

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(c) Central Tax Authority

(d) Ministry of Finance

4. What information is typically required when applying for a GST TRN?

(a) Passport number and date of birth

(b) Business name, address, and PAN (Permanent Account Number)

(c) Driver’s license and vehicle registration details

(d) Educational qualifications and employment history

5. How often should a business renew its GST TRN?

(a) Annually

(b) Every five years

(c) It doesn’t need to be renewed

(d) Whenever there is a change in business ownership

ANSWERS

1 (b) Goods and Services Tax Taxpayer Registration Number

2 (c) Businesses and individuals liable to pay GST

3 (c) Central Tax Authority

4 (b) Business name, address, and PAN (Permanent Account Number)

5 (c) It doesn’t need to be renewed

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CHAPTER 6
GST REGISTRATION

LEARNING OBJECTIVE

a Learn how to take a GST registration.

a Necessary documents needed for registration.

In order to obtain GST registration, the person liable to get registered should have with him, the
necessary details which include the generated TRN, his reason to get registered, commence-
ment date, residential details, business details, HSN or SAC codes on the basis of what the per-
son is dealing.

TASK
Ornate Enterprises is engaged in wholesale supply of non-alcoholic soft drinks in Panaji, Goa. It
also supplies alcoholic liquor for human consumption from Nagaland. Its turnover in the current
financial year is Rs. 38,00,000/- in Goa and Rs. 9,00,000/- in Nagaland. Since Ornate Enterprises
is exclusively engaged in making taxable supplies of goods from Goa, the applicable threshold
limit for obtaining registration is Rs. 40,00,000/-.

Further, the threshold limit will not be reduced to Rs. 10,00,000/- in this case, as supply of alco-
holic liquor for human consumption from Nagaland (one of the special category states) are
non-taxable supplies. In the given case, since the aggregate turnover of Ornate Enterprises ex-
ceeds the applicable threshold limit of Rs. 40,00,000/-, it is liable to obtain registration.

They will obtain registration in Goa, but it is not required to obtain registration in Nagaland as
they are not making any taxable supplies from the said state. Ornate Enterprises tried to register
for GST by themselves and completed the first stage of registration and a temporary reference
number (TRN) is generated. For completing GST registration as a normal taxpayer, as a GST
practitioner you are required to complete the GST registration process.

Further details are given below:

• Temporary Reference Number: 234765871299TRN

• Reason to obtain Registration: Crossing the threshold

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• The date of Commencement of Business: 10-08-2022

• The date on which Liability to Register arises: 05-09-2022

Details of Proprietor:

Name: Abhay Lal

Father’s Name: Anand Lal
PAN No: KJLXA6754H
Aadhar No: 4534 9856 7234
Mob: 2324534534,
DOB: May 13th, 1990,
Email Id: [email protected]
Residential Address:
No. 6, 3rd Floor,
World One,
MO Road, Sector 14,
Panaji,
Goa,
Pin code: 403001.
Business Address:
No. 645,
2nd floor, Wild Estates,
MG Road, Sector 25,
Panaji,
Goa,
Pin code: 403001.
Email Id: [email protected]

Other Information:

Commissionerate: Goa
Division: 22
Range: Goa
Ward: 6
Product’s HSN: 220110, 220210 & 2202

6.1 STEPS FOR GST REGISTRATION

Access the page https://www.gst.gov.in/
Click on the services option, and under registration, select new registration.

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Fig no:1.2.a

Select TRN option and insert the TRN and provide the CAPTCHA code as well and click PROCEED.

Fig no:1.2.b

A One-time password would be sent to your mobile no and email ID, insert the OTP in the respec-
tive column and click PROCEED.

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Fig no:1.2.c

In the dashboard, click on the edit symbol under Action.

Fig no:1.2.d

BUSINESS DETAILS

10 boxes, from Business details of the person to the verification, would be shown and after giving
information in each box separately, each box would turn blue, and a tick would appear on the
box.

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Fig no:1.2.e

• Provide Tradename of the person, and from the drop-down box, select which the
constitution of the business of the assessee is.

• There would be an ON/OFF button asking whether he/she is applying as a casual

taxable person or for a composition scheme, select according to their relevant
preferences.

• From the drop-down box, select the reason to obtain registration, Date of
commencement of Business and the Date on which liability to register arises.

• If the person has any existing registrations standing in his name, the assessee needs
to provide information including the Type of registration, Registration no. as well
as the Date of registration in prescribed columns and if more than one registration
been taken, press ADD+ to fill.

• Press Save and continue, then the website would take us to the details to be filled in
the next box.

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PROMOTORS/ PARTNERS
Fig no: 1.2. f

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• In personal information, provide the First and Last name of the person, his father,
Mobile-no., DOB, valid Email-ID and specify Gender of the person.

• Under Identity information, from the drop-down box, specify the Designation/
Status of the person, whether the person has a Director Identification Number, insert
DIN and PAN in the respective fields.

• Under Residential Address, specify building/flat no., Floor no., Name of premises/
Building, Road/street, City / Town / Locality / Village, Country, state, district and
Pin code.

• Under Document Upload, the person may upload his photo, but should be in JPEG
format less than 100kb or may take a picture using the device camera and upload
instantly.

• In other information, if the person is the Authorized signatory and Authorized, then
the person may switch ON the button provided, and the next two boxes named
Authorized signatory and Authorized representative would be Auto filled. If the
person is not the Authorized signatory, details of the signatory and representative
need to be filled out separately.

• Press save and continue.

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PRINCIPAL PLACE OF BUSINESS

Fig no:1.2. g

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• Under the Details of Principle place of Business, provide specified building/flat no.,
Floor no., Name of premises/Building, Road/street, City / Town / Locality / Village,
Country, state, district and Pin code.

• The Latitude and Longitude of the PPOB would be automatically found by the GST
website and would be auto filled.

• Provide State jurisdiction Circle as well.

• Under Contact information, provide Office Email ID, Office Telephone Number (with STD
Code) (IF ANY), Mobile Number, Office Fax Number (with STD Code) (IF ANY).

• Provide the NATURE OF POSSESSION OF PREMISES and upload relevant documents

regarding the proof of Authorized signatory as well. Documents need to be less than
1 MB in Size and should be in PDF or JPEG format.

• Under Nature of Business Activity being carried out at above mentioned premises,
Click on the relevant checkbox of the activity of the person.

• If the person has an Additional place of business, the button may be switched ON and
details of APOB may be provided.

• Press save and continue.

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1.2.5 GOODS AND SERVICES

Fig no:1.2. h

• Search for the HSN or SAC codes depending upon the Goods or services the person is
dealing with from the Drop-down box.

• Press Save and Continue.

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STATE SPECIFIC INFORMATION

Fig no:1.2. i

• Provide (if any) details of Professional Tax Employee Code (EC) No., Professional Tax
Registration Certificate (RC) No., State Excise License No. and Name of the person in
whose name Excise License is held.

• Press save and continue.

AADHAR AUTHENTICATION
Fig no:1.2. j

• In order to authenticate Aadhar, the option needs to be switched ON. A checkbox

specifying the details of the person would appear and the check box needs to be ticked.

• Press Save and Continue.

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VERIFICATION
Fig no:1.2. j

• Click on the verification checkbox for as a Self-declaration and then select the
Authorized signatory from the drop-down list and insert the Place of Business.

• Press Submit with EVC or DSC.

• In the field shown above, insert the OTP sent to the specified E-mail/Mobile no. and click
PROCEED.

A POP-UP message indicating that we have completed the GSTIN REGISTRATION will Appear.

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MULTIPLE CHOICE QUESTIONS (MCQS)

1. What is the purpose of the OTP sent to your mobile number and email during GST
registration?
a) To verify your email address
b) To confirm your mobile number
c) To proceed with the registration process
d) To provide access to the GST portal

2. What is the purpose of the “Authorized Signatory” in GST registration?

a) To represent the business
b) To upload documents
c) To verify Aadhar
d) All of the above.

3. What does “PPOB” stand for in GST registration?

a) Principal Place of Business
b) Primary Point of Business
c) Professional Place of Business
d) Personal Place of Business.

4. What does “EVC” stand for in GST registration?

a) Electronic Verification Code
b) Enhanced Verification Credential
c) Effective Verification Code
d) Encrypting Verification Certificate

5. What is the purpose of the HSN or SAC codes in the “Goods and Services” section?
a) To verify the business
b) To calculate taxes
c) To classify products and services
d) To provide contact information

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ANSWERS

1 C
2 A
3 A
4 A
5 C

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CHAPTER 7
NIL RETURN FILING

LEARNING OUTCOMES

AT THE END OF THIS CHAPTER, YOU WILL BE ABLE TO :

a Understand GST Nil Return

a File GST Nil Return

TASK 1

Mr. Rahul Kishan started a manufacturing company named RK Associates on September

5th, 2022, and completed all necessary legal compliance, including GST registration, before
beginning operations. However, due to technical reasons, the company could only commence
its operations in October 2022. Mr. Rahul Kishan has requested that you file NIL GST returns for
September 2022, as no purchases or sales occurred during the return period.

You are required to submit NIL GSTR-1 and GSTR-3B returns.

User Id: RAHUL@45

Password: Rk@123

GSTIN: 20AFSXN5937H1Z2

7.1 STEPS FOR NIL RETURN FILING

Click continue to start the task.

Then Click the login button > Enter User Id & Password > login.

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Fig 1.3.a

Click on RETURN DASHBOARD

Fig 1.3.b

Select appropriate Financial Year, Quarter and Period, then Click the SEARCH button.

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Fig 1.3.c

Open GSTR 1 > Tick in File Nil GSTR – 1 > Click on FILE STATEMENT

Fig 1.3.d

Fig 1.3.e

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Tick in the declaration Statement > Select Appropriate Authorised Signatory > Click FILE WITH
EVC button.

Fig 1.3.f

Enter the OTP and Click the Verify button to File the Nil Return

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Fig 1.3.g

After successful completion of Nil Return Filing, a Pop-Up window will be shown as
CONGRATULATIONS.

Fig 1.3.h

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MULTIPLE CHOICE QUESTIONS (MCQS)

1. When is a GST Nil Return typically required to be filed?

(a) Weekly
(b) Monthly
(c) Annually
(d) Only when requested by the tax authorities

2. Why is it important to file a Nil Return under GST even when there are no transactions
to report?
(a) To receive a refund from the government
(b) To avoid paying a late filing fee
(c) To maintain compliance with tax regulations
(d) To report exempt transactions

3. What can be the consequence of not filing a required GST Nil Return?
(a) The government will automatically calculate and charge a penalty.
(b) The taxpayer will be exempt from GST in the future.
(c) No consequences, as Nil Returns are not mandatory.
(d) The taxpayer will receive a tax refund.

4. What is the primary purpose of maintaining records even when filing Nil Returns?
(a) To qualify for lower GST rates
(b) To provide proof of income to lenders
(c) To comply with tax laws and facilitate audits
(d) To claim input tax credit

5. Which GST return type is specifically used to report Nil Returns for regular
taxpayers?
(a) GSTR-1
(b) GSTR-2
(c) GSTR-3B
(d) GSTR-9

ANSWERS
1 (b) Monthly
2 (c) To maintain compliance with tax regulations
3 (a) The government will automatically calculate and charge a penalty.
4 (c) To comply with tax laws and facilitate audits
5 (c) GSTR-3B

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CHAPTER 8
GSTR-1 FILING

LEARNING OBJETIVES:

a Understanding the GST Framework: Gain a comprehensive understanding of the

Goods and Services Tax (GST) system in India, including its purpose, scope, and
applicability.

a Applicability and Thresholds: Learn the criteria for mandatory registration under
GST and the threshold limits for businesses to determine if they need to file GSTR-1.

a Registration and Compliance: Understand the process of GST registration,

including the documentation and requirements involved in becoming a registered
taxpayer.

a Filing Frequency and Due Dates: Learn about the filing frequency of GSTR-1
(monthly or quarterly) and the specific due dates for filing, ensuring compliance
with timelines.

a Components of GSTR-1: Familiarize yourself with the different sections and

components of GSTR-1, such as B2B supplies, B2C supplies, exports, and more

Invoices and Documentation: Understand the importance of maintaining accurate records

and documentation for invoices, credit notes, debit notes, and advance receipts

INTRODUCTION:
GSTR-1 is a return form under the Goods and Services Tax (GST) system in India. It is used by
registered taxpayers to provide details of outward supplies of goods and services. GSTR-1 is
designed to capture comprehensive information about a taxpayer’s outward supplies. It helps
in determining the tax liability of the supplier and the eligibility of the recipient for claiming Input
Tax Credit (ITC). Registered taxpayers whose annual turnover exceeds the prescribed threshold
limit are required to file GSTR-1 regularly. The threshold limit may vary for different categories of
taxpayers. GSTR-1 is typically filed on a monthly basis. However, certain categories of taxpayers
can opt for quarterly filing.

GSTR-1 was introduced as part of the GST regime from its inception. It was designed to capture
the details of outward supplies made by registered taxpayers Over time, the government made
several amendments and simplifications to the GST law and the GSTR-1 filing process to address
concerns and facilitate smoother compliance. GSTR-1 remained a critical component of the GST

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compliance system in India. Its relevance in the current period, GSTR-1 data is used by recipients
to claim Input Tax Credit. Businesses can offset the GST they have paid on purchases against the
GST they collect on sales, thereby reducing their tax liability.

Taxpayers can make amendments or corrections to previously filed GSTR-1 returns in subsequent
returns, using specific tables provided for this purpose. Failure to file GSTR-1 by the due date
may result in penalties and interest charges. Late filing can also affect input tax credit claims.
Taxpayers are required to maintain accurate records of all invoices, documents, and supporting
data related to the information provided in GSTR-1 for a specified period.

In summary, GSTR-1 is a vital component of GST compliance in India. It ensures transparency in

the tax system and facilitates the matching of input tax credit claims. Filing GSTR-1 accurately
and on time is crucial for businesses to avoid penalties and maintain compliance with GST
regulations.

TASK
STC Pvt. Ltd. is a wholesale dealer of electronic hardware in Kochi, registered in the state of
Kerala. As a GST practitioner, you are requested to file GSTR-1 for the below sales records for the
month of September 2022.

The monthly summary of their sales is given below.

Sales Details
Invoice Recipient GST Taxable GST Invoice
Date Recipient Name
No. Number Value Rate Value
32ADFXH-
03-09-2022 INV456 Fiber Spares 1,00,000 18% 1,18,000
5236K1Z2
11-09-2022 INV457    Jaya Shankar (Kerala) 10,000 18% 11,800
Ravi Krishnan
15-09-2022 INV458    2,60,000 12% 2,91,200
(Karnataka)
33AERXF-
18-09-2022 INV459 Sakthi Electricals 1,00,000 18% 1,18,000
6598H1ZQ
22-09-2022 INV460    Rajeev (Tamil Nadu) 10,000 18% 11,800

Document Issued: from INV456 to INV460

Total Issued Invoice: 5
Cancelled Invoice: 0

User Id: NERGYINDIA
Password: Nergy@123

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8.1 STEPS FOR GSTR1 FILING

Clicking the “Start” button on the question page will redirect you to the portal’s homepage, where
you can log in

Click on the login button

Fig1.4 a

After the login page appears, proceed to enter the necessary credentials in order to successfully
log in.

Fig1.4. b

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Fig1.4. c

Click on “Return Dashboard” to file GSTR 1 Return.

Fig1.4. d

In the dashboard, enter the necessary credentials based on the scenario. In this case, you are
asked to file the GSTR-1 for the month of September 2022.

Fig1.4. e

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Financial year – 2022-2023

Quarter -Quarter 2 (July-September)
Period -September
Click the search button

Fig1.4. f

Select GSTR 1 and click on “PREPARE ONLINE”

Fig1.4. g

According to the provided question, there are B2B and B2C transactions; therefore, credentials
need to be provided accordingly.

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Fig1.4.h

Invoices associated with B2B transactions should be documented by selecting the ‘ADD RECORD’
option.

Fig1.4. i

Provide the information provided as per the question.

Fig1.4. j

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03-09-2022 INV456 32ADFXH5236K1Z2 Fiber Spares 1,00,000 18% 1,18,000

Fig1.4. k

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To add the other B2B transaction click on ADD RECORD.

Fig1.4. l

18-09-2022 INV459 33AERXF6598H1ZQ Sakthi Electricals 1,00,000 18% 1,18,000

Fig1.4. m

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B2C transactions can be categorized into two.B2B large and B2B others.

Inter-state outward supplies to an unregistered person having an invoice value greater than
2,50,000 will be entered under B2B large.

Taxable supplies to an unregistered person other than covered under Table 5.

Fig1.4. n

Invoices associated with B2C Large transactions should be documented by selecting the ‘ADD
RECORD’ option.

Fig1.4. n

Provide information as per the question.

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Fig1.4. o

15-09-2022 INV458    Ravi Krishnan (Karnataka) 2,60,000 12% 2,91,200

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Fig1.4. p

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Transactions related to B2C others (as explained above) have to be entered under B2C large.

Fig1.4. q

Invoices associated with B2C Others transactions should be documented by selecting the ‘ADD
RECORD’ option.

Fig14. r

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Information should be provided as per question

Fig1.4. s

11-09-2022 INV457    Jaya Shankar (Kerala) 10,000 18% 11,800

Fig1.4. t

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To add another invoice, click on the “ADD RECORD” button.

Fig1.4. u

22-09-2022 INV460    Rajeev (Tamil Nadu) 10,000 18% 11,800

Fig1.4. v

Number of Invoices issued should be updated under “Documents Issued”.

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Fig1.4. w

All the credentials provided in the question are to be given accordingly.

Fig1.4. x

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Fig1.4. y

Save the document after providing necessary credentials.

Fig1.4. z

Click on generate summary to create a summary of the above

Fig1.4. aa

There will be a message displayed before filing the summary then click to “PROCEED TO FILE/
SUMMARY”.

Fig1.4. ab

A consolidated summary is displayed and click on the button “FILE STATEMENT” to file the
statement.

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There is a display of an affirmation/declaration before filing GSTR 1. After submitting the

declaration, there display a drop down to select the authorized signatory. Then click “FILE WITH
EVC”.

Fig.1.4. ad

Fig.1.4. ae

Enter the one term password as provided in the question and click on “VERIFY”

Fig.1.4. af

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There displays a message for completion of GSTR-1 filing.

Fig.1.4. ag

MULTIPLE CHOICE QUESTIONS (MCQS)

1. What is the primary purpose of filing GSTR-1 under the Goods and Services Tax (GST)
system in India?

a) To claim Input Tax Credit (ITC)

b) To report outward supplies of goods and services

c) To pay GST liability

d) To request a GST refund

Answer: b) To report outward supplies of goods and services

2. Which of the following taxpayers is required to file GSTR-1 on a monthly basis?

a) Businesses with an annual turnover below Rs. 20 lakhs

b) Composition scheme taxpayers

c) Businesses with an annual turnover above Rs. 1.5 crores

d) All registered taxpayers

Answer: c) Businesses with an annual turnover above Rs. 1.5 crores

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3. When is the due date for filing GSTR-1 for monthly filers?

a) 10th of the following month

b) 11th of the following month

c) 15th of the following month

d) 20th of the following month

Answer: b) 11th of the following month

4. What type of supplies are reported in the B2C section of GSTR-1?

a) Business-to-business (B2B) supplies

b) Business-to-government (B2G) supplies

c) Business-to-consumer (B2C) supplies

d) Export supplies

Answer: c) Business-to-consumer (B2C) supplies

5. What happens if a taxpayer fails to file GSTR-1 by the due date?

a) They are automatically granted an extension.

b) They lose their GST registration.

c) They may be liable to pay penalties and interest.

d) They can continue to make GST payments without filing GSTR-1.

Answer: c) They may be liable to pay penalties and interest.

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CHAPTER 9
GSTR-3B FILING

LEARNING OBJECTIVES:

a Understanding GST Basics: Gain a foundational understanding of the GST system

in India, including its objectives, structure, and key concepts.

a Purpose of GSTR-3B: Learn the specific purpose of GSTR-3B, which is to provide a

summary of GST liabilities for a tax period.

a Applicability and Filing Frequency: Understand which businesses are required to

file GSTR-3B and the frequency of filing (monthly or quarterly).

a Components of GSTR-3B: Familiarize yourself with the various sections of the

GSTR-3B form, including the details of outward supplies, inward supplies, and
input tax credit.

a Tax Calculation: Learn how to calculate GST liability for different types of supplies
(e.g., taxable, exempt, or nil-rated) and different tax rates (e.g., 5%, 12%, 18%,
or 28%).

a Input Tax Credit (ITC) Reconciliation: Understand the process of reconciling

input tax credit with GSTR-2A/2B data and how to claim ITC accurately.

a Late Filing and Penalties: Comprehend the consequences of late filing of

GSTR-3B, including penalties and interest charges.

INTRODUCTION

GSTR-3B is a crucial return form under the Goods and Services Tax (GST) system in India. It
serves as a simplified summary return that taxpayers use to report their GST liabilities for a par-
ticular tax period. GSTR-3B is filed monthly or quarterly, depending on the taxpayer’s category,
and it plays a significant role in ensuring compliance with GST regulations.

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Here’s an introduction to GSTR-3B:

When GST was introduced on July 1, 2017, there were technical challenges and a learning curve
for both businesses and the GST Network (GSTN) portal, which led to difficulties in filing compre-
hensive GST returns. Initially, GSTR-3B was introduced for a few months to help businesses get
accustomed to the GST framework. However, it continued to be used as a parallel return filing
system alongside the more detailed GSTR-1, GSTR-2, and GSTR-3 forms.

GSTR-3B continued to be relevant in the GST landscape in India. Here’s why it remains important
in the current period. GSTR-3B streamlines the GST compliance process by allowing taxpayers
to report summary data, making it less administratively burdensome than the detailed returns.
This simplification eases the compliance process for businesses.

GSTR-3B consists of various sections where taxpayers need to provide details of their GST liabil-
ities, input tax credit (ITC) claims, and tax payments.

These sections include:

• Outward supplies and tax liability.

• Inward supplies attract reverse charge mechanism (RCM).

• ITC claimed and reversed.

• Tax liability and ITC reconciliation.

• Tax payment details.

In conclusion, GSTR-3B has played a crucial role in the Goods and Services Tax (GST) system
in India since its introduction. It was initially introduced as a temporary measure to simplify the
transition to the new tax regime and address early implementation challenges. However, it has
continued to be relevant and remains a key component of GST compliance for businesses.

TASK

Karnataka The sales and purchase report for the month of August is provided below for in makes
Infotech, a registered dealer located in Bangalore.

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Sales Details

Invoice Recipient GST Recipient Taxable GST GST Invoice

Date
Number Number Name Value Rate Amount Value

12-08-
625 32ASQXE- RBG Pvt. Ltd. 2,000 18% 360 2,360
2022
1297H1Z3
18-08-
626 Ajay (Kerala) 2,50,000 12% 30,000 2,80,000
2022

The purchase details given below and the same are also reflected in GSTR-2B.

Invoice Recipient GST Recipient Taxable GST

Date GST Rate
Number Number Name Value Amount

15-08-
INV/126 33ACSXR4691H1ZG JK Traders 50,000 18% 9,000
2022

File GSTR-1 & GSTR-3B.

9.1 STEPS FOR FILING GSTR 3B

Clicking the “Start” button on the question page will redirect you to the portal’s homepage, where
you can log in

Click on the login button

Fig..1.5.a

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After the login page appears, proceed to enter the necessary credentials in order to successfully
log in.

Fig..1.5.b

Fig..1.5.c

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Click on “Return Dashboard” to file GSTR 1 Return.

Fig..1.5.d

In the dashboard, enter the necessary credentials based on the scenario. In this case, you are
asked to file the GSTR-1 for the month of September 2022.

Fig..1.5.e

• Financial year – 2022-2023

• Quarter -Quarter 2 (July-September)

• Period - August

• Click the search button

Fig..1.5.f

Select GSTR 1 and click on “PREPARE ONLINE”.

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Fig..1.5.g

According to the provided question, there are B2B and B2C transactions; therefore, credentials
need to be provided accordingly.

Fig..1.5.h

Invoices associated with B2B transactions should be documented by selecting the ‘ADD RECORD’
option

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Fig..1.5.

Provide the information provided as per the question.

Fig..1.5.i

12-08-2022 625 32ASQXE1297H1Z3 RBG Pvt. Ltd. 2,000 18% 360 2,360

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Fig..1.5.j

To add the other B2B transaction click on ADD RECORD.

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Fig..1.5.k

B2C transactions can be categorized into two.B2B large and B2B others.

Inter-state outward supplies to an unregistered person having invoice value greater than
2,50,000 will be entered under B2B large

Taxable supplies to an unregistered person other than covered under Table 5.

Fig..1.5.l

Invoices associated with B2C Large transactions should be documented by selecting the ‘ADD
RECORD’ option.

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Fig..1.5.m

Provide information as per the question.

Fig..1.5.n

18-08-2022 626 Ajay (Kerala) 2,50,000 12% 30,000 2,80,000

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Fig..1.5.o

To add another invoice, click on the “ADD RECORD” button. Otherwise click the BACK button.

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Fig..1.5.p

Number of Invoices issued should be updated under “Documents Issued”.

Fig..1.5.q

All the credentials provided in the question are to be given accordingly.

Fig..1.5.r

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Fig..1.5.s

Save the document after providing necessary credentials.

Fig..1.5.t

There will be a message displayed before filing the summary then click to “PROCEED TO FILE/
SUMMARY”.

Fig..1.5.u

A consolidated summary is displayed and click on the button “FILE STATEMENT” to file the state-
ment.

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Fig..1.5.v

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There is a display of an affirmation/declaration before filing GSTR 1. After submitting the decla-
ration, there display a drop down to select the authorized signatory. Then click “FILE WITH EVC”.

Fig..1.5.w

Fig..5.1.x

Enter the one term password as provided in the question and click on “VERIFY”

Fig..1.5.y

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There displays a message for completion of GSTR-1 filing and to proceed for GSTR 3B.

Fig..1.5.z

FILING OF GSTR 3B

After the completion of GSTR 1 filing, move on to GSTR 3B filing for that move your curser to GSTR
3B and click on “PREPARE ONLINE”.

Fig.1.5.2.a

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There displays a confirmation for filing nil return. Select “NO” and click next to proceed to the next
page.

Fig..1.5.2.b

All the information such as tax on reverse charge, ITC eligible and interest for late fee etc. are
displayed and click on save GSTR 3 B.

Fig..1.5.2.c

Click on to “PROCEED TO PAYMENT”.

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Fig.1.5.2.c

Click on “CREATE CHALLAN” to creat a new challan.

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Fig.1.5.2.d

Next step is to confirm the payment method. Select the E payment.

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Fig..1.5.2.e

After selecting the mode of payment click on to “GENERATE CHALLAN”.

Fig..1.5.2.f

Select the Bank for the payment and accept the terms and conditions. Click on to make pay-
ment.

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Fig..1.5.2.g

There displays a payment summary page and click on to “CONTINUE”.

Fig.1.5.2.h

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Click on to make payment.

Fig..1.5.2.i

There is a warning message for the confirmation of credit claim and utilization. Click “YES” to
continue

Fig..1.5.2.j

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A pop-up screen for the successful utilization of credit. Click ok to continue.

Fig..1.5.2.k

After the completion of the payment select “PROCEED TO FILE”.

Fig..1.5.2.l

An affirmation/declaration is displayed.

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Select the authorized signatory from the drop-down list and select “FILE GSTR 3B WITH EVC.

Fig..1.5.2.n

A one-time password should be validated. Provide the OTP as shown on the screen. Click on
“VERIFY”.

Fig..1.5.2.o

Displays a pop-up screen for the completion and successful filing of GSTR 3B.

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Fig..1.5.2.p

MULTIPLE CHOICE QUESTIONS (MCQS)

1. What is the primary purpose of filing GSTR-3B under the Goods and Services Tax (GST)
system in India?

a) To claim Input Tax Credit (ITC)

b) To provide a summary of GST liabilities
c) To report detailed invoice-level information
d) To request a GST refund
Answer: b) To provide a summary of GST liabilities

2. Who is required to file GSTR-3B on a monthly basis?

a) All registered taxpayers

b) Businesses with an annual turnover above Rs. 1.5 crores
c) Composition scheme taxpayers
d) small businesses with an annual turnover below Rs. 20 lakhs
Answer: b) Businesses with an annual turnover above Rs. 1.5 crores

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3. What is the purpose of Input Tax Credit (ITC) in GSTR-3B?

a) To claim a refund from the government

b) To report GST paid on outward supplies
c) To offset GST paid on purchases against GST collected on sales
d) To calculate penalties for late filing
Answer: c) To offset GST paid on purchases against GST collected on sales

4. What happens if a taxpayer fails to file GSTR-3B by the due date?

a) They automatically receive an extension for filing.

b) They lose their GST registration.
c) They may be liable to pay late fees and interest charges.
d) They can continue to make GST payments without filing.
Answer: c) They may be liable to pay late fees and interest charges.

5. Which section of GSTR-3B is used to report the summary of inward supplies subject
to the reverse charge mechanism (RCM)?

a) Section A: Outward Supplies and Tax Liability

b) Section B: Inward Supplies Attracting RCM
c) Section C: ITC Claimed and Reversed
d) Section D: Tax Liability and ITC Reconciliation
Answer: b) Section B: Inward Supplies Attracting RCM

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CHAPTER 10
GENERATING JSON USING THE GST OFFLINE
CREATION TOOL

LEARNING OBJECTIVES:

At the end of this chapter, you will be able to:

a Attain the knowledge of constructing json files utilizing the gst offline tool

10.1 STEPS FOR JSON CREATION

Download the latest version of GST Offline Tool

Go to GST Portal> Downloads > Returns Offline Tool. It contains excel utility for GSTR-1 to generate
JSON file

Clear the sample data in the excel worksheet

Enter details of the relevant tax period in each of the sections displayed

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Open the GST Offline Tool and follow these steps

Click on New

Enter GSTIN, Financial Year, Tax Period and click on Proceed

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Enter Data or Import Data

You can either enter data manually or import data from excel utility. Click on Import Files.

Import Excel

You can either import the entire excel sheet or selected sections. Select Import CSV to import the
.csv file.

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Generate File

Select the Excel data of the section you wish to import. Click on View Summary. Review the data
and click on Generate File to create a JSON file

Open GST Portal

Log in to GST Portal with a valid username and password. Select the Financial Year and Period of
filing. Click on PREPARE OFFLINE under GSTR-1

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Upload JSON file

Upload the JSON File that you have saved.

Once the status changes to processed, go back to the returns dashboard and click on prepare
online

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Generate GSTR-1 Summary

Click on Generate GSTR 1 Summary to generate the latest summary of GSTR-1

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File Return

MULTIPLE CHOICE QUESTIONS (MCQS)

1.How can you import data into the GST Offline Tool?

a) Manually enter data only

b) Import data only from Excel

c) Both manually enter data and import data from Excel

d) None of the above

2.What is the final step in the GST Offline Tool before creating a JSON file?

a) Review data

b) Select the Excel data of the section

c) Click on “View Summary”

d) Import CSV

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3.When should you click on “Generate GSTR 1 Summary” on the GST Portal?

a) After uploading the JSON File

b) After downloading the GST Offline Tool

c) Before importing data into the Excel worksheet

d) After clicking on “New” in the GST Offline Tool

4. What file format is used to create a JSON file from the Excel data?

a) PDF

b) CSV

c) XLSX

d) HTML

5.What is the full form of “JSON”?

a) JavaScript Standard Object Notation

b) Java Script Objective Notation

c) JavaScript Object Notion

d) JavaScript Object Notation

ANSWERS

1 C
2 D
3 A
4 B
5 D

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CHAPTER 11
EMPLOYEES’ PROVIDENT FUND ORGANISATION
(EPFO)
INTRODUCTION

The Employees’ Provident Fund (EPF) acts as a saving tool. The employee and the employer
contribute an equal amount towards savings that can be availed upon retirement or after
switching jobs. The Employees’ Provident Fund (EPF) came into existence with the enactment of
the Employees’ Provident Funds (EPF) Ordinance in 1951. The EPF Ordinance was later replaced by
the EPF Funds Act, 1952. The EPF Bill was introduced in the parliament in 1952 to provide provident
funds for employees in factories and other establishments.

If a company employs more than 20 people, it is required to enroll in the Employees Provident
Fund Organisation of India. Companies with less than 20 workers have the option to voluntarily
sign up for the Employees Provident Fund. The Employee Provident Fund or EPF is available to
all individuals who receive a wage. In addition, all employees earning less than 15000 rupees
annually must enroll in the EPF. Employees earning more than 15000 annually may choose to
continue contributing to the EPF system.

OBJECTIVES:
Employees holding an EPF account must have a minimum wage of 15,000 rupees or above.
Only when the employee is an account holder can they benefit from the scheme. The Human
Resources (HR) department deals with things like what employees of the company must hold
an EPF or a Provident Fund account. While an employee is a part of the EPF, they must ensure
every contribution to the account goes in. Every member of the EPF has access to their accounts
online. Earlier claim settlements were of 20 days, but it has been reduced to 3 days recently.

FUNCTIONS:
The various functions of an Employees’ Provident Fund Organization are as follows:

Individual account management: Individual accounts are available for each employee, which
can be managed and used for investments that are later withdrawable during any kind of
contingencies such as sickness or death, post-retirement.

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• Settlement of claims: During a case of death, sickness, injury, or any other kind of
emergency, the invested amount can be claimed by the employee according to the
EPFO guidelines and regulations.

• Investment of funds: The amount invested and contributed by the employer and the
employee, which is 12%, will turn out to be an investment amount for the employee and
this can further help lead to development.

• Ensuring timely payment of pensions: Through this scheme, employees working in the
private sector will be ensured pension post-retirement.

• Record updating: EPF ensures that every investment and claim settlement will be
recorded and updated in a timely manner.

ROLES AND RESPONSIBILITIES OF EPF

The EPF helps employees who are economically weak, and the custodians of the EPF are its
central board of trustees. The employee contribution to the EPF is deducted from the salary by
nationalized banks, every month. These Banks are responsible for the disbursement of funds and
activities like administrating pensions. The EPF contribution rate as mentioned earlier is 3.67%
by the employer and 8.33% being the employee contribution. Of the 8.33%, 1.1% is the Employees’
Deposit Linked Insurance Scheme (EDLIS), of which 0.5% is the administration charge.

The EPF has some salient features, some of which are the employees registered with the scheme
are liable to pay a particular percentage of salary every month to the EPF, and the ones eligible are
employees earning more than 15,000 Rupees. The EPF act has 20 sections to it and 4 schedules,
the applicability of the EPF act is mentioned and spoken about in the first section of the act.

BENEFITS
As mentioned earlier, the EPFO is among one of the world’s most important organizations that
provide employees with social security. There are multiple benefits to EPF, and they are:

Tax saving scheme: While an employee contributes or invests in EPF for a span of five years, the
paid amount will hold no taxes. Even after withdrawing the amount after 5 years, the employee
will not be liable to pay any tax. But, if an employee withdraws the contributed amount before
five years, then they are liable to pay taxes according to the tax slab.

• Capital appreciation: The Government of India has an interest rate for the amount
contributed. The regulations state that once an employee starts investing, the
contributions must be given every month without fail. The withdrawable amount in the
end will be the invested amount and the interest calculated.

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• Retirement: The EPF helps provide pensions to private sector employees, as they may not
have an allotted pension. This scheme indeed helps people with less savings by providing
them with security.

• Financial emergency: In the case of a financial emergency or any kind of contingencies,

the amount invested can be withdrawn by the employee either partially or fully. More
details regarding the same are available on the official website and can be referred
accordingly.

• Unemployment: If an employee loses their job, the EPF scheme will provide them with
compensation of kind, in which 75% of the amount invested can be withdrawn in the first
month and the rest 25% can be withdrawn in the latter two months.

• Death: If there is a case of death, the EPF amount will be given to the dependents or the
nominee of the employee, which can further help them financially.

• Easy access: While an EPF account is registered in an employee’s name, they will receive
a Universal Account Number (UAN) allotted by the EPFO which can be further used by the
employee, even if there is a change in the workplace or organization, as the UAN remains.

APPLICABILITY OF THE EPF

The EPF scheme applies to all the establishments that have employed a minimum of 20 people.
The employer must obtain EPF registration within 1 month of meeting the eligibility criteria.

Even if the employee strength of a registered establishment falls below the requisite number, the
rules or regulations of the act will continue to apply to it.

Establishments with less than 20 employees can also opt for voluntary registration. All the
employees of such an establishment will be eligible for EPF right from the beginning of their
employment.

There are certain situations when a 10% rate is applicable. For instance, if a company meets
the following criteria:

• Has employed less than 20 employees

• Has suffered losses more than its entire net worth

• Belongs to beedi, brick, jute or guar gum industry

• Is a sick industrial company and which has been declared as such by the Board for
Industrial and Financial Reconstruction (BIFR)

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Here’s the breakup of EPF contribution:

The whole 12% of an employee’s salary goes to their EPF account while the employer’s contribution
is divided among the following:

• 8.33% to the Pension Fund

• 3.67% to the EPF account

UNIVERSAL ACCOUNT NUMBER

The Universal Account Number (UAN) is a 12-digit number that registered employees receive
which can be used to avail of benefits from the EPF, EPS, and so on. The employer is responsible
to sign the employees up for the same. It is through the UAN the details of employee payment,
contributions, withdrawal, period of service is kept track of.

Now, there are exceptions when it comes to wages, bonuses, overtime allowance, dearness
allowance, food allowance, housing allowance, or rent allowance in the EPF.

To be registered with EPF the employer or the company must have the following details:

• The name and address of the firm

• The head office or branch details

• The date of the company incorporation

• The nature of business

• The business partner or director details

• The employee details.

• Employee salary details

• Company PAN details

The online procedures to register with EPF are:

• Employer registration: The employer must register via EPF website or their portal with
mentioned above information.

• Verification: Once registered, the employer will receive an OTP in the registered mobile
number, with a Permanent Account Number. The E-PAN card will be verified online.

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• Establishment login: With the receive PAN, the employer can login after the registration.

• Registration certificate: After the employer fills the form 5, a Universal Account Number
will be assigned.

• KYC Updation: Then, employee details and KYC updation can be done through the
common registration portal.

After the signup procedure EPFO registration can be done with the created user Id and password.

MULTIPLE CHOICE QUESTIONS (MCQS)

1. Who is required to register for EPF in India?

a. Only government employees

b. All employees in the private sector
c. Employees with a monthly salary above a certain threshold
d. Self-employed individuals

2. What is the primary purpose of registering in EPF?

a. Providing unemployment benefits

b. Offering health insurance to employees
c. Promoting employee savings for retirement
d. Funding employee training programs

3. In which government department does EPF registration and management typically

fall?

a. Ministry of Finance
b. Ministry of Commerce and Industry
c. Ministry of Human Resource Development
d. Ministry of Labor and Employment

4. How many digits does the UAN (Universal Account Number) consist of?

a. 16
b. 11
c. 12
d. 14

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5. What does EPF stand for?

a. Employee Pension Fund

b. Employer Provident Fund
c. Employee Provident Fund
d. Employment Protection Fund

Answer Key: (1-b), (2-c), (3-d), (4-c), (5-c)

EXPLANATORY QUESTIONS

1. What is EPF?

2. What are the benefits of having an EPF account?

3. What is UAN? Explain.

4. What all criteria that has to be satisfied for the successful registration with EPFO?

5. Explain the functions of EPF

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CHAPTER 12
EMPLOYEES’ STATE INSURANCE SCHEME OF INDIA
(ESIC)

INTRODUCTION

The Employees’ State Insurance Scheme of India (ESIC) is a multi-faceted Social Security Scheme
designed to provide socio-economic protection to ‘employees’ in the organised sector. ESIC
Scheme is administered by a statutory corporate body called the Employees’ State Insurance
Corporation under Employees State Insurance Act, 1948.

The ESI scheme is applicable to all factories and other establishments as defined in the Act with
10 or more people employed in such establishment and the beneficiaries’ monthly wage does
not exceed Rs 21,000 are covered under the scheme. Whether the employer has employed 10 or
more employees, all employees employed by the employer, agnostic of the salary are reckoned.
It protects employees against sickness, maternity, disablement, and death as a result of a work-
related injury, as well as provides medical care to insured employees and their families.

ESIC is a statutory responsibility for all the employers. All the establishments covered under the
ESI Act must register with the ESIC and contribute towards the ESI scheme. Registration should
be done within 15 days of applicability to them. (All the employees earning more than 21,000 per
month are exempted from the ESI contribution)

The Employee State Insurance (ESI) scheme in India is a comprehensive social security and
healthcare program designed to safeguard the interests of workers in the organized sector. It
aims to provide financial protection and medical benefits to employees and their families in
times of need. Here are the key objectives and benefits of the ESI scheme and its contribution to
employee welfare

In an area notified u/s 1(3) by Central Govt. all factories where 10 or more persons are employed
attract coverage under Section2 (12) of ESI Act. Further, according to the notification issued
by the appropriate Government (Central/State) under Section 1(5) of the Act, the following
establishments employing 10 or more persons attract ESI coverage.

• Shops

• Hotels or restaurants not having any manufacturing activity, but only engaged in ‘sales’.

• Cinemas including preview theaters;

• Road Motor Transport Establishments;

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• Newspaper establishments. (that is not covered as factory under Sec.2(12));

• Private Educational Institutions (those run by individuals, trustees, societies or other

organizations and Medical Institutions (including Corporate, Joint Sector, trust, charitable,
and private ownership hospitals, nursing homes, diagnostic centers, pathological labs).

In some states coverage is still for 20 or more persons employed under sec 1(5). A few State
Governments have not extended scheme to Medical & Educational Institutions.

While registering with ESIC following are the benefits:

• Medical Benefit
• Benefits are in effect from the day he becomes an employee.
• It extends to the family as well.

• Sickness Benefit

• During a medical leave, 70% of their average wages during the period of sickness for
a maximum of 91 days in a year.

• The worker cannot seek this benefit if he contributes for less than 78 days out of 6
months.

• Maternity Benefit

• This benefit is provided with 100 % average daily wage for a mother up to 26 weeks,
for 6 weeks in case of miscarriage, 12 weeks for a commissioning mother/adopting
mother.

• (Can be extendable for one more month depending on medical advice)

• Dependants Benefit

• In case of death during course of employment or occupational hazard.

• The monthly payment is granted to dependents.

• Disablement Benefit

• In case of injury during course of employment, monthly payment for temporary

disablement till injury lasts.

Whereas lifelong payment in the case of permanent disablement, based on the determination
of medical board.

Other Benefits

• Funeral Expense: It will be borne by the ESIC for the dependants.

• Vocational/ Physical Rehabilitation Expense

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• Old Age Medical Care

• Unemployment Allowance - In case of involuntary loss of employment, ESIC provides for

monthly cash allowance for a duration of 24 months (maximum).

The ESI scheme is a self-financing scheme. The ESI funds are primarily built out of contributions
from employers and employees payable monthly at a fixed percentage of wages paid. The State
Governments also bear 1/8th share of the cost of Medical Benefit.

ESI Scheme is implemented in phases in different part of the country through Gazette notification
after making the infrastructure available towards dispensation of medical as well as other
benefits provided under the provisions of the Act to the prospective beneficiaries.

After the signup procedure ESIC registration can be done with the created user Id and password.

MULTIPLE CHOICE QUESTIONS (MCQS)

1. Which year did the ESIC Act came into existence?

a) 1948
b) 1944
c) 1960
d) 1958

2. What is the primary purpose of ESI registration?

a) Providing unemployment benefits

b) Promoting employee savings for retirement
c) Offering health insurance to employees
d) Funding employee training programs

3. Expand ESIC

a) Employees State Insurance Company

b) Employees State Insurance Cooperation
c) Employees State Insurance Corporation
d) Employers State Insurance Corporation

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4. What is the slab rate of salary for registering with ESIC?

a) 25000/-
b) 18000/-
c) 20000/-
d) 21000/-

5. How many days can be claimed for sickness benefit?

a) 30
b) 91
c) 60
d) 71

Answer Key: (1-a), (2-c), (3-c), (4-d), (5-b)

EXPLANATORY QUESTIONS

1. What is ESIC?

2. What are the benefits of ESIC?

3. What are the criteria for registering with ESIC?

4. Write a short note on maternity benefit under ESIC

5. What are the objectives of ESIC?

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CHAPTER 13
EMPLOYEES’ PROVIDENT FUND ORGANISATION
(EPFO)/ EMPLOYEES STATE INSURANCE
CORPORATION (ESIC) SIGN-UP

LEARNING OBJECTIVES:
At the end of this chapter, you will be able to:

a Understand EPFO/ESIC basics and its’ services

a Explain how EPFO/ESIC is being beneficiary to the employees as well as employer

a Sign-up with the EPFO/ESIC portal

a Generate the new user Id and password

INTRODUCTION

The Employees’ Provident Funds and Miscellaneous Provisions Act, 1952, and the Employees’
State Insurance Act, 1948 make it mandatory for companies employing 20 or more workers
to register for EPF and ESI schemes. Failure to comply with these regulations can result in legal
penalties, fines, and imprisonment.

EPFO is among one of the world’s most important organizations that provide employees with
social security. There are multiple benefits to EPF, and they are:

• Tax saving scheme: While an employee contributes or invests in EPF for a span of five
years, the amount paid will hold no taxes. Even after withdrawing the amount after 5
years, the employee will not be liable to pay any tax. But, if an employee withdraws the
contributed amount before five years, then they are liable to pay taxes according to the
tax slab.

• Capital appreciation: The Government of India has an interest rate for the amount
contributed. The regulations state that once an employee starts investing, contributions
must be made every month without fail. The withdrawable amount in the end will be the
invested amount and the interest calculated.

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• Retirement: The EPF helps provide pensions to private sector employees, as they may not
have an allotted pension. This scheme indeed helps people with less savings by providing
them with security.

• Financial emergency: In the case of a financial emergency or any kind of contingency,

the amount invested can be withdrawn by the employee either partially or fully. More
details regarding the same are available on the official website and can be referred to
accordingly.

• Unemployment: If an employee loses their job, the EPF scheme will provide them with
compensation of kind, in which 75% of the amount invested can be withdrawn in the first
month and the rest 25% can be withdrawn in the latter two months.

• Death: If there is a case of death, the EPF amount will be given to the dependents or the
nominee of the employee, which can further help them financially.

• Easy access: While an EPF account is registered in an employee’s name, they will receive
a Universal Account Number (UAN) allotted by the EPFO which can be further used by the
employee, even if there is a change in the workplace or organization, as the UAN remains.

TYPES OF PROVIDENT FUND

• Statutory provident fund (SPF): The Statutory Provident Fund also known as Provident
Fund (PF), according to 1925, helps registered employees avail benefits of the scheme.
The SPF predominantly provides financial or social security to government employees.
• Public provident fund (PPF): According to the public provident fund Act, 1908 the
employees were only required to pay a minimum of rupees 500 and a maximum of
rupees 150,000 Lakhs of contribution before the withdrawal.

• Recognized provident fund (RPF): According to RPF, registered employees’ and provident
fund miscellaneous act, 1952, the employees can be registered with the EPF if a firm has
more than twenty employees. And in that case, the employees must mandatorily register
with EPF.

• Unorganized provident fund: The employees as well as the employers working in a firm
can benefit from this.

BENEFITS OF ESIC

The Benefits include monthly pensions in case of a deceased employee, the widow of the
employee, the children, or the nominee of the employee can benefit from the same.

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• Medical Benefit

• Benefits are in effect from the day he becomes an employee.

• It extends to the family as well.

• Sickness Benefit

• During a medical leave, 70% of their average wages during the period of sickness for
a maximum of 91 days in a year.
• The worker cannot seek this benefit if he contributes for less than 78 days out of 6
months.

• Maternity Benefit

• This benefit is provided with 100 % average daily wage for a mother up to 26 weeks,
for 6 weeks in case of miscarriage, 12 weeks for a commissioning mother/adopting
mother.
• (Can be extendable for one more month depending on medical advice)

• Dependents Benefit

• In case of death during course of employment or occupational hazard.

• The monthly payment is granted to dependents.

• Disablement Benefit

• In case of injury during course of employment, monthly payment for temporary

disablement till injury lasts.
• Whereas lifelong payment in the case of permanent disablement, based on the
determination of medical board.

• Other Benefits

• Funeral Expense- It will be borne by the ESIC for the dependents.

• Vocational/ Physical Rehabilitation Expense

• Old Age Medical Care

• Unemployment Allowance- In case of involuntary loss of employment, ESIC provides

for monthly cash allowance for a duration of 24 months (maximum).

By registering for the EPF and ESI schemes, companies can provide their employees with a range
of social security benefits such as pensions, health insurance, and maternity benefits. This can
help to attract and retain quality employees and improve employee morale and satisfaction.

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For the registration of ESIC and EPFO the ‘signup’ has to be completed in order to create new user
Id and password

MULTIPLE CHOICE QUESTIONS (MCQS)

1. In which year did the EPF & MP Act came in to force?

a. 1964
b. 1968
c. 1958
d. 1954

2. At which percentage can an employee claim for their medical leave for the leave
encashment?
a. 70%
b. 50%
c. 85%
d. 100%

3. Expand UAN
a. Unified Allotment Number
b. Unique Account Number
c. Universal Allotment Number
d. Universal Account Number

4. Expand SPF
a. State Provident Fund
b. Statutory Provident Fund
c. Senior Citizens’ Provident Fund
d. Stipulated Provident Fund

5. From the following ESI benefits pick the odd one out

a. Maternity Benefit
b. Dependents Benefit
c. Marriage Benefit
d. Sickness Benefit

Answer Key: (1-c), (2-a), (3-d), (4-b), (5-c)

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DEFINITIVE QUESTIONS (DESCRIPTIVE QUESTIONS)

1. What are the benefits of ESIC? Explain.

2. What are the four types of Provident Funds?

3. What are the benefits of EPF?

4. What are the consequences that to be faced by a company who failures to comply with
the rules and regulations of EPFO/ESIC?

5. What is meant by the “Tax Saving Scheme” of EPF?

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CHAPTER 14
EMPLOYEES’ PROVIDENT FUND ORGANIZATION,
INDIA – PAYMENT GENERATION

INTRODUCTION

The Employee’s Provident Fund (EPF) is regulated by the Employees’ Provident Funds and
Miscellaneous Provisions Act of 1952, commonly known as the PF Act. Its primary objective is
to encourage the accumulation of savings among both employees and employers through
mandatory contributions to the provident fund.

The administration and oversight of the PF Fund are entrusted to the Employees’ Provident Fund
Organization (EPFO). The EPFO operates under the authority of the Central Board of Trustees,
which is a statutory body established by the PF Act.

While contributions to the PF account are made by both the employer and the employee, the
responsibility for making payments into the PF account lies with the employer who is registered
under the PF Act. Here’s how to generate an online challan with the necessary steps:

14.1 STEPS FOR EPF

Login to unified portal of EPFO using your Electronic Challan cum Return (ECR) portal credentials
https://unifiedportal-emp.epfindia.gov.in/epfo/.

You already received a username and password during the establishment registration. Please
enter these credentials and click the “Submit” button.

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Fig. 1.0

Once you’ve entered your credentials, you will be directed to a page where you can select the
payment option from the choices provided above the fields.

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Fig. 1.1

Click on the “Payments” tab, and you will encounter a dropdown menu. If you are making
monthly contributions, you can select “Payment (ECR).”

Fig. 1.2

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Once you’ve chosen the “Payment (ECR)” option, you will be automatically redirected to the
next tab where you can select the “ECR Upload” option.

Fig. 1.3

Next, you will find the option to “Download ECR file.” Click on it to download the file. In this file, you
can review and enter the details of employees, including their UAN (Universal Account Number),
member name, and other required information in the specified Excel format. This information
typically includes:

• GROSS WAGES

• EPF WAGES

• EPS WAGES

• EDLI WAGES

• EPF CONTRIBUTION REMITTED

• EPS CONTRIBUTION REMITTED

• EPF EPS DIFF REMITTED

• NCP DAYS (Non-Contributory Period Days)

• REFUND OF ADVANCES

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Ensure that you accurately input these details in the designated fields as per the provided Excel
format.

Fig. 1.4

The next step involves preparing the Excel file for upload. Before proceeding, you will need to
select several options:

• Wage Month: Choose the specific month and year for which you are making the contri-
bution.

• Salary Disbursal Date: Select the date on which the salary was disbursed for that month.

• Upload ECR Excel File: Click the option to upload the ECR Excel file that you’ve prepared.

• After uploading the file, you will be prompted to take the following actions:

• Select “ECR” as the type of submission.

• You can see the contribution percentage, typically set at 12%.

• In the “Remarks” option, you can type a note indicating the month for which you are mak-
ing the payment. Please enter this information as required.

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Fig. 1.5

Upon clicking the “Upload” button, you should encounter a message indicating that the file
validation was successful. Subsequently, you will notice a message stating that the system is
currently processing the file

Fig. 1.6

Proceed to the “Progress” tab, where you can select the “Prepare Challan” option for each in-
dividual employee.

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Fig. 1.7

Next, you can navigate to the ECR summary section, where you will find the information, you’ve
already entered in the Excel file.

Fig. 1.8

Please click on the option that says “Generate Challan” to continue.

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Fig. 1.9

Once you have generated the challan, you will find the TRRN (Temporary Return Reference
Number) displayed in a pop-up on the left side of the page.

Fig. 1.10

Next, proceed to make an online payment for your employees by clicking on the “Payment”

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option and following the instructions to continue.

Fig. 1.11

You will be redirected to the payment page, where you can choose your bank for the online
transaction.

Fig. 1.12

Upon completing the transaction, you will receive a message confirming that the payment has
been successfully processed. The final step involves downloading the challan by selecting the
“Download Challan” option from the tab. Once downloaded, you can view the details and retain
them for future reference.

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Fig. 1.13

MULTIPLE CHOICE QUESTIONS (MCQS)

1. Why EPF is important?

a. To help in saving money for the retirement
b. To help in saving money for the medical emergency
c. For the employee/ employer benefits
d. For the growth of the organization

2. EPFO Act was passed in which year?

a. 1950
b. 1948
c. 1952
d. 1960

3. Who is responsible for EPF?

a. Employer
b. Organization
c. State Government
d. Employee

4. Who is compulsory to register with EPFO?

a. Employee who receives salary ≤ 21000 /-
b. Employee who receives salary > 21000 /-
c. Employee who receives salary ≤ 15000 /-
d. Employees who receive salary ≥ 15000 /-

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5. What is the minimum number of employees required for a company to be eligible for
EPF registration in India?
a. 10
b. 15
c. 20
d. 25

Answer Key: (1-a), (2-c), (3-d), (4-d), (5-c)

DESCRIPTIVE QUESTIONS

1. What is the Employees’ Provident Fund (EPF)? Explain

2. Explain the contribution structure of the EPF in India. How are contributions divided be-
tween employees and employers?

3. How does EPF help employees in building a financial safety net for retirement?

4. What are the obligations of an employer regarding EPF contributions?

5. Explain the benefits of EPFO

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CHAPTER 15
EMPLOYEES’ STATE INSURANCE CORPORATION (ESIC)
PAYMENT GENERATION

INTRODUCTION

Individuals who are part of the Employees’ State Insurance Corporation (ESIC) can convenient-
ly make their ESIC e-Challan payments online. To complete an ESIC e-Challan payment, you
should visit the ESIC e-Challan payment webpage and provide essential information, includ-
ing your employer code. To proceed with the payment, simply click on the respective challan
number link. The ESIC (Employees’ State Insurance Corporation) is an autonomous organization
responsible for overseeing the Employees’ State Insurance program, which offers health insur-
ance and social security benefits to Indian employees. Online payments for ESIC challans are
accessible to individuals.

15.1 STEPS

Open the official website of ESIC: https://www.esic.gov.in

Upon entering the ESIC portal, you can access the Employers Login section by clicking on it.

Fig. 1.0

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Enter your user ID, password, and Captcha. Then click ‘Login.’

Fig. 1.1

After logging in, you will be directed to a new webpage where you’ll find a comprehensive list of
modules and hyperlinks.

Select the option to access the File monthly contribution.

Fig. 1.2

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Once the page redirects you to the “File Monthly Contribution” tab, proceed to input the re-
quired values as per your specific requirements.

Fig. 1.3

After entering the details as the fields

Fig.1.4

• Choose the month and year from the contribution details field.

• Opt for “Monthly Contribution” in the Contribution Details Type dropdown menu.

• Enter the Employer Code Number.

• If you have a larger number of employees, you can opt for “Upload Data Using an Excel File.”

• Upon clicking the “Submit” button, the subsequent page will display as follows:

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Fig. 1.5

The eligible employees’ details will be displayed as follows: You should then enter the number of
days for which wages are paid or payable, as well as input the total monthly wages.

Once you have inputted the employee details as per the specified requirements, the display will
appear as follows:

Fig. 1.6

Upon clicking the “Submit” button, a new pop-up window titled “Payment History” will appear,
where you will be prompted to enter values for the following categories:

• Total IP Contribution

• Total Employer Contribution

• Total Central Government Contribution

• Total Wages

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Click here to Submit and Continue

Fig. 1.7

The page will redirect to the payment details section, where you can choose your bank for on-
line transactions. You will notice that a unique challan number has already been generated for
further proceedings. In the event of a connection loss, you can input the challan number and
continue seamlessly.

Fig. 1.8

Select your preferred bank for making the payment and proceed with the transaction.

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Fig. 1.9

After entering your banking details and completing the payment generation process, you will
receive a message indicating that your transaction has been successfully completed.

Additionally, you will be provided with a unique transaction ID for reference.

MULTIPLE CHOICE QUESTIONS (MCQS)

1. ESI Act was passed in which year?

a) 1947
b) 1946
c) 1948
d) 1950

2. Why ESIC is needed?

a) For the protection of the organization

b) For educating labours
c) For the workers to compensate their losses of wages during the absence of labour
due to the medical needs
d) For the assurance of labours’ wages

3. Who should pay ESIC

a) Employer
b) Employee
c) Individual
d) All of the above

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4. Who is eligible for ESIC?

a) Employee who receives salary ≤ 21000 /-

b) Employee who receives salary > 21000 /-
c) Employee who receives salary ≤ 15000 /-
d) Employees who receives salary > 15000 /-

5. What is the salary slab for disabled employees to avail ESIC benefits?

a) ≤ 21000 /-
b) ≤ 25000 /-
c) < 25000 /-
d) ≤ 30000 /-

Answer Key: (1-c), (2-c), (3-a), (4-a), (5-b)

DESCRIPTIVE QUESTIONS

1. What is the purpose of ESIC contribution?

2. What is ESI and its benefits?

3. What are the main functions of ESI?

4. Who is eligible for ESI? Explain with its limitations

5. Why is ESI required? Explain

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CHAPTER 16
DIGITAL SIGNATURE CERTIFICATE (DSC)

LEARNING OBJECTIVES:

At the end of this chapter, you will be able to:

a DSC and various services/applications.

Explain all the important aspects relating to various e-services including efiling the e-forms etc.

DIGITAL SIGNATURE CERTIFICATE ( DSC)

Digital Signature Certificates (DSC) are the digital equivalent (that is electronic format) of
physical or paper certificates. Digital signature certificate can be presented electronically to
prove one’s identity, to access information, documentation purpose or services on the Internet
or to sign certain documents digitally. A licensed Certifying Authority (CA) issues the digital
signature. Digital Signatures are legally admissible in a Court of Law, as provided under the
provisions of IT Act, 2000.

FEATURES

• Digital Identity: A DSC serves as a digital representation of an individual or entity’s

identity. It is issued by a trusted Certifying Authority (CA) after verifying the identity of the
certificate holder.

• Authentication: DSCs are used to verify the authenticity of the sender or signer of a
document or message. When a document is digitally signed with a DSC, recipients can
verify that it was indeed signed by the claimed sender.

• Data Integrity: Digital signatures provide a means to ensure that the content of a
document has not been tampered with during transmission. Any changes to the
document after it is signed will invalidate the signature.

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• Validity Period: The different types of Digital Signature Certificates are:

o Class 2: Here, the identity of a person is verified against a trusted, pre-verified

database.

o Class 3: This is the highest level where the person needs to present himself or
herself in front of a Registration Authority (RA) and prove his/ her identity.

• Revocation Checking: Certifying Authorities maintain Certificate Revocation Lists (CRLs)

and Online Certificate Status Protocol (OCSP) services to check if a DSC has been revoked.
This helps ensure that expired or compromised certificates are not used.

• Encryption: DSCs can be used in conjunction with encryption to secure the contents of
a document. This ensures that only authorized recipients can access and decrypt the
information.

• Compatibility: DSCs are typically compatible with various software applications,

operating systems, and platforms, making them versatile for a wide range of digital
transactions.

• Password Protection: DSCs are often protected with a password or Personal Identification
Number (PIN) to prevent unauthorized use. The password is required to access and use
the private key associated with the certificate.

• Multi-Purpose Use: DSCs can be used for a variety of purposes, including signing email
messages, authenticating to secure websites, and signing legal contracts.

• Different Classes: DSCs are issued in different classes, each with varying levels of identity
verification. Higher-class certificates require more rigorous identity checks and are
typically used for more sensitive transactions.

APPLICATION OF DSC IN MCA WEBSITE

The e-forms are required to be authenticated by the authorized signatories using digital
signatures as defined under the Information Technology Act, 2000. A digital signature is the
electronic signature duly issued by a certifying authority that shows the authority of the person
signing the same. It is an electronic equivalent of a written signature.

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Digital Signature Certificates (DSC) are the digital equivalent (that is electronic format) of physical
or paper certificates. Few Examples of physical certificates are drivers’ licenses, passports or
membership cards. Certificates serve as proof of identity of an individual for a certain purpose;
for example, a driver’s license identifies someone who can legally drive in a particular country.
Likewise, a digital certificate can be presented electronically to prove one’s identity, to access
information or services on the Internet or to sign certain documents digitally.

Physical documents are signed manually, similarly, electronic documents, for example e-forms
are required to be signed digitally using a Digital Signature Certificate. Every user who is required
to sign an e-form for submission with MCA is required to obtain a Digital Signature Certificate.
For MCA-21, the following four types of users are identified as users of Digital Signatures and are
required to obtain digital signature certificate:

• MCA (Government) Employees.

• Professionals (Company Secretaries, Chartered Accountants, Cost Accountants and

Lawyers) who interact with MCA and companies in the context of Companies Act.

• Authorized signatories of the Company including Managing Director, Directors, Manager

or Secretary.

• Representatives of Banks and Financial Institutions. A person requiring a Digital Signature

Certificate can approach any of the Certifying authorities identified by the MCA, with
original supporting documents and self-attested copies, for issuance of Digital Signature
Certificate. DSCs can also be obtained, wherever offered by CA, using Aadhar eKYC based
authentication, and herein supporting documents are not required.

HIGHLIGHTS

• DSC of either Class 2 and Class 3 signing certificate category issued by a licensed Certifying
Authority (CA) needs to be obtained for e-Filing on the MCA Portal.

• Director Identification Number (DIN) is not a pre-requisite to apply for DSC.

• The Certifying Authorities are authorized to issue a Digital Signature Certificate with a validity
of one or two years.

• Registration of DSC is a onetime activity on the MCA portal. For registration of DSC, steps are
given on the MCA Portal.

• All companies (Public Company, Private Company, Company not having share capital,
Company limited by share or guarantee, Unlimited Company) must comply with this
requirement of registration of DSC by the director, manager and secretary.

• Foreign directors are required to obtain Digital Signature Certificate from an Indian Certifying
Authority (List of Certifying Authorities is available on the MCA portal).

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• The process of registration of DSC is same as applicable to others.

CERTIFYING AUTHORITIES (CAS)

A Certifying Authority is a trusted agency whose central responsibility is to issue, revoke,

renew and provide directories for Digital Signature Certificates. According to Section24 of the
Information Technology Act 2000, “Certifying Authority” means a person who has been granted
a license to issue Digital Signature Certificates.

The Controller of Certifying Authorities (CCA) is a Government of India undertaking that license
and regulate the working of Certifying Authorities. The CCA certifies the public keys of CAs, which
enables users in the cyberspace to verify that a given certificate is issued by a licensed CA. For
this purpose, CCA operates, the Root Certifying Authority of India (RCAI).The CCA also maintains
the National Repository of Digital Signature Certificate (NRDC), which contains all the certificates
issued by all the CAs in the country.

Certifying Authority (CA) means a person who has been granted a license to issue a digital
signature certificate under Section 24 of the Indian IT-Act 2000.

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STEPS FOR OBTAINING DSC

SIGN INTO E MUDRA PORTAL AND LOGIN USING THE CREDENTIALS

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HOME PAGE

CLICK ON PAPERLESS DSC ISSUANCE LINK > VISIT PAGE

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CLICK ON QUICK INDIVIDUAL DSC

FILL REQUIRED FIELDS (AS PER DOCUMENTS)

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SELECT TYPE OF DSC

COMPLETE OTP VERIFICATION WITH THE MOBILE NO, EMAIL AND AADHAAR

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TO CONFIRM AND CLICK ESIGN AND SUBMIT

CLICK ON APPLICATIONS> MANAGE APPLICATIONS>VIEW

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APPROVE

CERTIFICATE CAN BE DOWNLOAD

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SUMMARY

A Digital Signature Certificate (DSC) is an electronic identity proof issued by trusted

Certifying Authorities (CAs) that validates a person or entity’s identity for secure online
transactions, document signing, and authentication. DSCs ensure data integrity,
authenticity, and legal validity, with different classes of certificates requiring varying
levels of identity verification. They are widely used, including on government websites like
India’s Ministry of Corporate Affairs (MCA) for e-form authentication. CAs, regulated by
the Controller of Certifying Authorities (CCA), are responsible for issuing and managing
DSCs. These certificates are pivotal in maintaining the security and legality of digital
transactions and interactions.

MULTIPLE CHOICE QUESTIONS (MCQS)

1. What is the primary purpose of a Digital Signature Certificate (DSC) in India?

a) To encrypt emails

b) To verify the authenticity of digital documents and efiling

c) To provide access to government websites

d) To make online payments

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2. Which government body in India is responsible for regulating and certifying Digital
Signature Certificates?

a) RBI (Reserve Bank of India)

b) UIDAI (Unique Identification Authority of India)

c) CCA (Controller of Certifying Authorities)

d) TRAI (Telecom Regulatory Authority of India)

3. Which law in India governs the use and legality of Digital Signature Certificates?

a) IT Act, 2000

b) IPC (Indian Penal Code)

c) RTI Act (Right to Information Act)

d) Consumer Protection Act

4. Which of the following documents is NOT typically required as part of the application
process for obtaining a Digital Signature Certificate in India?

a) Proof of identity

b) Proof of address

c) Income tax returns

d) Passport-sized photograph

5. To sign a PDF document digitally using a Digital Signature Certificate in India, which software
tool or application is commonly used?

a) Adobe Acrobat Reader

b) Microsoft Word

c) Google Docs

d) Notepad

Answers

1. B 2. C 3. A 4. C 5. A

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CHAPTER 17
IEC (IMPORT EXPORT CODE)

LEARNING OBJECTIVES:

At the end of the chapter, you will be able to:

a Acquire knowledge about the Importer Exporter Code (IEC) and become familiar
with the services provided by the Directorate General of Foreign Trade (DGFT) in
association with IEC.

a Comprehend the significance of IEC and its pivotal role in facilitating import and
export activities.

a Familiarize yourself with the established guidelines for the application and
obtaining of an IEC.

a Gain an understanding of how to leverage specified services and technologies

associated with IEC.

a Encourage students to explore further details on IEC and related services by visiting
the official website of DGFT at www.dgft.gov.in.

INTRODUCTION TO DGFT

The Directorate General of Foreign Trade (DGFT) is the agency of the Ministry of Commerce and
Industry of the Government of India responsible for administering laws regarding foreign trade.

It implements the foreign trade policy or the EXIM (export-import) policy of the government and
it mandates is to promote exports from India.

In accordance with the principles of liberalization and globalization and the overall objective of
increasing exports, DGFT has since been assigned the role of ‘Facilitator’.

The DGFT is the licensing authority for export/import businesses in India.

DGFT offers online services and platforms to facilitate trade-related activities, including the
issuance of licenses and certificates, filing applications, and tracking the status of trade-related
matters and grievance Redressal mechanism for resolving disputes and grievances related to
foreign trade.

The India’s foreign trade legislation is controlled by the Foreign Trade (Development and

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Regulation) Act, 1992. Through this policy, the Indian government permits the imports into India
and encourages exports from India.

IMPORTER-EXPORTER CODE

The Importer-Exporter Code (IEC) is a business identification number that is mandatory for
all imports and exports. No person shall engage in any import or export activities without an IEC
number granted by the Directorate General of Foreign Trade (DGFT). The IEC is required for
various purposes, including import and export processes, shipment and customs clearance, and
making payments in relation to both exports and imports. It is also a fundamental document for
accessing various benefits related to customs, DGFT, and Export Promotion Councils, among
others.

The ITC (HS) Code, known as the Indian Trade Classification (Harmonized System) Code, has
been adopted in India for managing and regulating export and import operations. The Indian
customs use an 8-digit ITC (HS) Code to fulfill national trade requirements

17.1. HOW TO OBTAIN IEC?

Detailed steps to obtain an IEC Certificate through online are given below:

To obtain the IEC, visit the DGFT official website at www.dgft.gov.in.

You have an option to obtain IEC either as an individual/ on behalf of a firm.

For that, click on ‘Apply for IEC.’

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To create a new user account, click on ‘REGISTER’

Select ‘Importer/ Exporter’ option from the dropdown menu labeled ‘Please Select ‘

Next, furnish all necessary information and ‘Send OTP’

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Then, Enter the Email OTP and Mobile OTP & Then click ‘Register’

Now a popup message will appear on the screen, notifying you that the registration process
been successfully completed & a username and password will be sent to your Email address

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The Authority will send a Username & Password to your E-mail address for Login.

‘Login’ to the website using the provided Username & Password received via E-mail

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Once logged in, an option to set a New Password will be appear

After changing the Password, click on ‘Submit’

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Subsequently, a message will be displayed, advising you to Sign in again, using the changed
Password

On the following page, proceed to ‘Apply IEC’

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After that, Click on ‘Start fresh application’ located below

Next, navigate to the ‘Nature/Concern of firm’ under ‘Basic Details’ & select the

nature of your firm.

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Enter the firm’s details including PAN, GSTIN & other required information specified on the portal.
After uploading the necessary information, click on ‘Save & Next

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Then go for ‘Firm Address Details’

Once all information has been provided & documents are uploaded, click on
‘Save & Next’

Afterwards, fill out the ‘Branch details ‘and click ‘Save & Next’

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Then, move onto the ‘Details of Proprietor/Partner/Director/Karta/Managing Trustee’ & Provide

necessary information

After giving the required information, a brief of your details will be appear in a box.
Then, click on ‘Save & Next.

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The next step is to provide ‘Bank Account Details.’

Once you are provided the required information, there is a need to upload a cancelled
cheque in the appropriate format.

If you are applying for an IEC as an individual, upload the cancelled cheque belonging to
that individual.

If the IEC application is being submitted for a firm, it is essential to upload a cancelled
cheque of that particular firm.

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After updating the bank account details, go for ‘Other details.’

Choose the sector of operation that corresponds to the intended- business dealings.

And then, choose the sector of your business under ‘Import’ and ’Export’

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If you have any business other than the mentioned ones, then specify the business in the given
box.

Then, Click on ‘Save & Next’

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Next, move onto the ‘Declaration’ part.

Afterwards, fill out the date and place column, then click ‘Save & Next’.

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Then, make a tick on the given box, as an acceptance of declaration.

Then, Click to the ‘Sign’ tab given below.

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There you will be able to see a message about payment details.

Once you signed, a notification will pop up on the screen.

Click ‘ok’ to move on or click ‘cancel’ to edit any information.

Thereafter, proceeds with the signing submission.

You are able to sign either with your DSC or with the Aadhaar.

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After completing the process, you will receive a message confirming that, the signing has been
successfully done

Next, a summary of given details will be appear.

Indicate your agreement with the terms & conditions, by ticking the box below.

Then, Click on the tab of ‘Proceeds to Payment’.

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Following that, you will see an option to give your payment details.
After entering the relevant details, click ‘Submit’.

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Once you have done with submitting your details, you will be eligible to view an online payment
information in the form of a challan.

Click on ‘Confirm’ to initiate the payment process.

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Then, a payment gateway will be appear.

You have to select the mode of payment & then enter the captcha.

Click on ‘Pay’

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Afterwards, you will be able to view an online receipt of your payment details.

You can check the transaction status on receipt, to ensure your payment.

You could download the receipt if you want. Then click on ‘Ok’.

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In the subsequent step, a pop-up message will be shown on your screen, indicating that your
application has been subjected to further proceedings by the DGFT.

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After that, an instant page will open up to show your application status.

Under the head of ‘File Status’, you will be able to see your application status.

Then return to the dashboard, go for ‘Services’ & select ‘View and Register Digital Signature Token’
to Complete the Procedure.

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Subsequently, you can provide your details & sign in with either using DSC or your E-Aadhaar.

In the next step, you will be able to see a notification to indicate that, your IEC Certificate has
been registered successfully.

Finally, you can view your IEC Certificate online.

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17.2 ADVANTAGES OF TAKING THE BENEFITS OF IEC

• Lifetime Validity:
• Once the IEC is granted, there is no need of any renewal. It is valid until lifetime.

• Preventing illegal transactions:

• IEC helps the Government to keep an eye on cross-border transactions & reduce the risks
of illegal transactions.

• No additional cost required:

• Since the IEC is granted for lifetime, there is no need of any additional maintenance cost.

• Easy registration:
• IEC registration can be easily done through online.

• Quick process:
• After submitting the online application, IEC registration certificate can be obtained within
2 weeks period, usually.

• Helps to claim Export incentives:

• IEC Registration helps to get various types of export incentives like Duty Draw Back (DDB),
Refund of goods exported, Merchandise Export from India Scheme (MEIS), etc.

• Easy access on global markets:

• People who complete IEC Registration have a competitive advantage over the local
dealers.

• No requirement of any compliance:

• IEC holder does not have to fulfil the requirements of return filing.

SUMMARY

This chapter provides an overview of the importance of IEC, how to obtain it through the
DGFT website, and the advantages it offers to businesses engaged in import and export
activities. It encourages learners to explore further details on IEC and related services by
visiting the official DGFT website at www.dgft.gov.in.

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MULTIPLE CHOICE QUESTIONS (MCQS)

1. What does ‘IEC’ stand for?

a) Importer- Exporter Certificate

b) International Export Certificate

c) Importer-Exporter Code

d) Import-Export Credentials

2. Who has the authority to grant an IEC?

a) Directorate General of Foreign Trade

b) Department General of Foreign Trade

c) Ministry of Corporate Affairs

d) Ministry of Skills & Development

3.What role has DGFT been assigned in accordance with New Economic Policy?

a) Regulator

b) Facilitator

c) Enforcer

d) Auditor

4. What is the validity of an IEC?

a) 1 year

b) 5 years

c) 10 years

d) Lifetime

5. How does IEC help to prevent illegal transactions?

a) By reducing tax liability

b) By increasing tariffs

c) By monitoring cross-border transactions

d) By promoting tax evasions

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6. Which one is an advantage of IEC Registration?

a) Helps to claim export incentives

b) Helps to explore global markets

c) No need of return filing

d) All of the above

7. Where we can apply for an IEC certificate online?

a) www.iec.gov.in

b) www.dgft.org.in

c) www.dgft.gov.in

d) www.iecgov.ac.in

8. What is the cost of IEC registration for a company?

a) Rs.250

b) Rs.500

c) Rs.1000

d) Rs.1500

9. How long does it typically take to get an IEC Certificate once we applied?

a) 2 weeks

b) 3 weeks

c) 30 days

d) 2 months

10. IEC is primarily used for _____?

a) Tax computation

b) Foreign Trade calculation

c) Employee Identification

d) Business Identification

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TASK

1. C

2. A

3. B

4. D

5. C

6. D

7. C

8. B

9. A

10. D

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CHAPTER 18
MICRO, SMALL AND MEDIUM ENTERPRISES

LEARNING OBJECTIVES:

a Definition of MSME and the Advantages of MSME Registration.

a The formal procedure for obtaining MSME registration.

INTRODUCTION
WHAT IS MSME

The Micro, Small, and Medium Enterprises Development (MSMED) Act was enforced in 2006 to
tackle concerns impacting MSMEs, alongside revising sector coverage and investment limits.
This legislation aims to foster these enterprises’ growth while boosting their competitiveness.
It introduces the initial legal structure acknowledging the “enterprise” concept, encompassing
manufacturing and service entities. The Act establishes a formal advisory mechanism
encompassing a broad array of functions. Furthermore, it sets up dedicated funds, introduces
competitive enhancement strategies, announces schemes/programs, implements progressive
credit policies, and offers preferential treatment in Government procurement for micro and small
enterprises. Additionally, it enhances mechanisms for tackling delayed payments and assures a
scheme for streamlining business closures among these enterprises.

CLASSIFICATION MICRO SMALL MEDIUM

MANUFACTURING Investment in plant Investment in plant Investment in plant
ENTERPRISES and machinery- and machinery- and machinery-
& • NOT MORE THAN • NOT MORE THAN • NOT MORE THAN 50
ENTERPRISES REN- 1 CRORES 10 CRORES. CRORES
DERING SERVICES

Annual Turnover- Annual Turnover- Annual Turnover-

• NOT MORE THAN • NOT MORE THAN • NOT MORE THAN

5 CRORES. 50 CRORES. 250 CRORES.

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FEATURES OF MSME

The apex authority responsible for MSME policy formulation is the Central Government.

The classification of MSMEs is determined by their investment in plant and machinery, as well
as their turnover and MSME actively promote entrepreneurship and skill development through
specialized training centers.

Ministry of MSME has launched E-book on schemes and benefits on MSME ( https://www.msme.
gov.in/e-book-schemes-msme )

That all companies, who get supplies of goods or services from MSME and whose payments
to MSME suppliers exceed forty-five days from the date of acceptance or the date of deemed
acceptance of the goods or services shall submit a half yearly return to the MCA (Form: MSME 1)

The National Board for MSME (NBMSME) was established by the Government under the Micro,
Small and Medium Enterprises Development Act, 2006 and Rules made thereunder, assesses
factors influencing the advancement of MSME. It evaluates current policies and initiatives and
advices the government on shaping policies and programs to foster MSME growth.

Initiatives like the “Make in India” and “Startup India” campaigns aim to boost the growth and
competitiveness of MSMEs

BENEFITS OF MSME
(DETAILS OF SCHEMES CAN BE ACCESSED FROM HTTPS://MSME.GOV.IN/SCHEMES)

Collateral-free loans: - There is a Scheme called CGTMSE (Credit Guarantee FUND Trust for
Micro and Small Enterprises). Under this scheme, MSME’s can avail credit-free loans up to 200
lakhs from eligible enterprises.

Reimbursement of ISO certification expenses: - Those expenses incurred by MSME’s while

taking ISO certification can apply for reimbursement of ISO expenses if applied to respective
authorities.

Electricity bill concession: - MSME’s can apply for concession on their electricity bills if applied
to respective Electricity boards.

Subsidy on Industrial Promotion Subsidy (IPS) & Patent Registration: -As a part of industrial
promotion, MSME’s applying for patent registration and IPS would get a 50% subsidy.

Protection against delayed payments: - At the time of credit supplies, the buyer is expected to
pay within the time period specified in the agreement, which in no case shall not exceed 45 days
(about 1 and a half months). If the buyer has exceeded the limit, he is liable to pay compound
interest with monthly rest at three times the rate notified by the RBI.

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Credit Linked Capital Subsidy Scheme: - This is applicable for new and existing Micro and small
enterprises where the government provide 15%CLCSS in order to promote technology upgrades.

Government Tenders: - Registered MSME’s can participate in government tenders without

paying any security/bid money.

Technological and Quality support: - The government supports MSMEs with excellent technology
in order to motivate them to adopt energy-efficient technologies that lower production costs
and lower greenhouse gas emissions. Subsidies for the purchase of assets will be given to MSMEs.

18.1 PROCEDURE FOR MSME REGISTRATION

Access the page http://udyamregistration.gov.in/UdyamRegistraion.aspx

Udyam Registration portal would appear. From the portal, select “For New Entrepreneurs who
are not Registered yet as MSME or those with EM-II”, as shown in the figure below.

Provide AADHAR NO., Name of the Entrepreneur in the specified boxes, tick the checkbox
agreeing to the terms and conditions, then click on “validate and Generate OTP”. An OTP would
be sent to the AADHAR linked mobile number. Insert the OTP in the specified box and click on
“Validate “as shown in the figure below.

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In the PAN verification section, you will see a dropdown menu. Choose the “PROPRIETOR” option
from the dropdown menu under the “Type of organization.” Enter the proprietor’s PAN and click
on the “PAN validate” button. If the PAN is successfully validated, a confirmation message will
appear. Afterward, click on “CONTINUE,” as illustrated in the figure below.

A binary option would appear, asking if the person has filed an ITR or possesses a GSTIN in his/
her name. Choose the appropriate response, either “Yes” or “No” as shown in the figure below.

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Under Udyam registration, Name, as per the PAN, will be automatically populated. You’ll need to
input the mobile number and email address. Additionally, you will have the option to select a
special category, specify the gender, and indicate whether the person is specially abled or not.

Enter the Name of the Enterprise and the plant/unit’s name, then click on “Add.” After clicking
“Add,” choose the plant you just added from the dropdown menu located under “Location of the
Plant”, Unit name. Enter details such as flat number, premises name, village/town, block, road/
street/lane, city, PIN code, state, district (selected from the dropdown), and click on “Add.”

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In the official address section of the enterprise, please input details such as flat/door/block
number, premises/building name, block, road/street/lane, city, PIN code, state, and district.
After entering these details, click on “Get latitude and longitude” to pinpoint the office location
on the map. Additionally, if applicable, provide any Previous EM-II/UAM Registration Number.

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Regarding the status of the enterprise, please furnish the Date of Incorporation/registration,
specify date of Incorporation, and provide the Date of commencement. In the bank details
section, input the Bank Name, IFS Code, and Bank Account Number. Also, indicate the primary
activity of the unit, whether it’s in manufacturing or service. If “service” is selected, please specify
whether it pertains to trading or non-trading activities.

Explore the National Industrial Classification (NIC) Code. It assigns codes to different activities.
Find the NIC codes matching your business activities. If the proprietor engages in more activities,
click “Add More Activities” and include them. Additionally, input the number of male, female, or
other employees working in the business.

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Check the box to confirm compliance with the provisions of the Child & Adolescent Labour
(Prohibition and Regulation) Act, 1986. In the following section, input the Written Down Value
(WDV) as of March 31st of the Previous Year 2021-22, exclusion of costs of Pollution Control,
Research & Development, and Industrial Safety Devices for 2021-22 (to be provided based
on self-declaration). The Net Investment in Plant and Machinery OR Equipment will be
automatically populated by the website. Enter the Total Turnover (A) for the year 2021-22.

• You will find “Yes” or “No” options for the following. Select as per necessary: -
• Are you interested in registering on the Government e-Market (GeM) Portal?
• Are you interested in registering on TReDS Portals (one or more)?
• Are you interested in registering on the National Career Service (NCS) Portal?
• Are you interested in registering on the NSIC B2B Portal?
• Are you interested in availing a Free .IN Domain and a business email ID?

The District Industries Center will be automatically selected from the dropdown menu.

Mark the checkbox to confirm that the information provided is accurate to the best of your
knowledge. Then, click “Submit and get final OTP”.

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National Career Service (NCS) Portal Click here

Upon clicking the “Submit and Get Final OTP” button, a pop-up message will appear, inquiring
about the accuracy of the entered data and confirming the correctness of the provided mobile
number. Press “ok”.

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After selecting “OK,” a section for entering the OTP and verification code will be displayed. Input
the OTP sent to your mobile number and the verification code in the designated fields, then click
“FINAL SUBMIT.”

An alert message will appear at the top, indicating that the information provided is unalterable.
Click “OK” to proceed.

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A subsequent pop-up message will confirm the successful completion of the Udyam registration.
Click “OK” to acknowledge this achievement.

A message will be displayed on the screen with a checkmark, indicating the Udyam registration
number.

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SUMMARY

MSMEs are vital to India’s economic fabric, contributing significantly to employment

generation, technological advancement, production, and innovation. Government
support and digital transformation are key factors in their growth and sustainability.
Despite challenges, MSMEs are poised to play a crucial role in India’s economic future

MULTIPLE CHOICE QUESTIONS (MCQS)

1. What is the primary aim of the MSMED Act?

a) Promote large-scale industries

b) Foster the growth of MSMEs and enhance their competitiveness

c) Regulate the export sector

d) Promote foreign investments

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2. Which government authority is responsible for policy formulation for MSMEs?

a) State Government

b) District Industries Center

c) Central Government

d) Local Municipal Corporation

3. How are MSMEs classified based on their size?

a) By the number of employees

b) By their annual profit

c) By their investment in plant and machinery and turnover

d) By their location

4. What kind of loans are available to MSMEs under the CGTMSE scheme?

a) Collateral-free loans

b) Long-term loans

c) Personal loans

d) Mortgage loans

5. What is the purpose of the CGTMSE scheme?

a) To promote export-oriented businesses

b) To provide subsidies to large-scale industries

c) To offer collateral-free loans to MSMEs

d) To regulate labor practices in MSMEs.

6. Which act requires companies to include information about delayed payments to MSME
units in their annual reports?

a) Child & Adolescent Labour (Prohibition and Regulation) Act, 1986

b) Companies Act, 2013

c) Income Tax Act, 1961

d) Foreign Exchange Management Act (FEMA)

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7. What is the full form of “NIC” in the context of MSMEs?

a) National Investment Corporation

b) National Infrastructure Committee

c) National Industrial Classification

d) New Industry Consortium

8. MSMEs are encouraged to adopt energy-efficient technologies that lower production costs
and greenhouse gas emissions. Which subsidy is provided to support the purchase of such
assets?

a) Technological Advancement Subsidy

b) Green Manufacturing Subsidy

c) Energy Efficiency Subsidy

d) Credit Linked Capital Subsidy Scheme (CLCSS).

9. What does the term “CGTMSE” stand for?

a) Central Government Trust for Micro and Small Enterprises

b) Credit Guarantee FUND Trust for Micro and Small Enterprises

c) Comprehensive Guarantee Fund for Technical Enterprises

d) Common Gateway for Trade and Small Enterprises.

10. If a unit possesses an investment in plant and equipment totaling ₹55 crore and a turnover
of ₹300 crore, how would it be classified?

a) Micro

b) Small

c) Medium

d) None of the options above

Answers

1. B 2. C 3. C 4. A 5. A
6. B 7. C 8. D 9. B 10. D

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CHAPTER 19
MCA 21 E- FILING

LEARNING OUTCOMES
At the end of this chapter, you will be able to:

a MCA 21 and various services.

a Explain all the important aspects relating to various e-services including

e-stamping, e-inspection, all about filling and filing the e-forms etc.

a Guidelines for filling and filing e- forms and description of e-forms.

a Know about E-governance in corporate sector, Various forms and filings related
to company administration

The students may refer to www.mca.gov.in for the format of various e-Form and further details.

19.1. INTRODUCTION TO MCA

Ministry of Corporate Affairs (MCA), Govt. of India ministry primarily concerned with administration
of the Companies Act 2013, the Companies Act 1956, the Limited Liability Partnership Act, 2008,
and the Insolvency and Bankruptcy Code, 2016 and also responsible for the regulation of industrial
and services sector in India. MCA also exercises supervision over the three professional bodies,
namely, Institute of Chartered Accountants of India (ICAI), Institute of Company Secretaries of
India (ICSI) and the Institute of Cost Accountants of India (ICAI) which are constituted under
three separate Acts of the Parliament. The Ministry also has the responsibility of carrying out
the functions of the Central Government relating to administration of Partnership Act, 1932, the
Companies (Donations to National Funds) Act, 1951 and Societies Registration Act, 1980.

19.2.E -GOVERNANCE AND MCA 21

E-Governance is the use of information and communication technology (ICT) to provide

government services, exchange information, conduct transactions, and integrate previously
existing services and information portals. The “e” in “e-Governance” refers for “electronic.” MCA-21
is an ambitious e-governance initiative of Government of India that builds on the Government’s

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vision of National e-governance in the country The Government of India’s Mission e-Governance,
in combination with Digital India, has undergone a paradigm shift. This E-governance initiative,
a flagship program executed by MCA in partnership with Private Player, is a fine example of
public private partnership, and is built on a BOOT (Built, Operate, Own and Transfer) model. MCA
has initiated the MCA-21 project in the year 2006, to enable an easy and secure access to MCA
services in a manner that best suits the corporate entities and professionals and the public.
MCA services are made available at the place of their choice, be it their homes or offices.MCA-
21 project introduced in the process of E-filing, storage of records, electronic repository and
inspection of records of registered companies and LLP. Electronic Governance is the application
of Information Technology to the Government functioning in order to bring about Simple, Moral,
Accountable, Responsive and Transparent (SMART) Governance. E-governance is a highly
complex process requiring provision of hardware, software, networking and re-engineering of
the procedures for better delivery of services.

19.3.MCA- 21 AND ITS LEGAL VALIDITY

Section 398 of the Companies Act, 2013 has provision related to filing of applications, documents,
inspections in electronic form.

Section 398(1) provides that notwithstanding anything to the contrary contained in this Act,
and without prejudice to the provisions contained in section 6 of the Information Technology
Act, 2000, the Central Government may make rules so as to require from such date as may be
prescribed in the rules that –

(a) Such applications, balance sheet, prospectus, return, declaration, memorandum,

articles, particulars of charges, or any other particulars or document as may be required
to be filed or delivered under this Act or the rules made thereunder, shall be filed in the
electronic form and authenticated in such manner as may be prescribed;

(b) Such document, notice, any communication or intimation, as may be required to be

served or delivered under this Act, in the electronic form and authenticated in such
manner as may be prescribed;

(c) Such inspection of the memorandum, articles, register, index, balance sheet, return or
any other particulars or document maintained in the electronic form, as is otherwise
available for inspection under this Act or the rules made thereunder, may be made by
any person through the electronic form in such manner as may be prescribed;

(d) Such fees, charges or other sums payable under this Act or the rules made thereunder
shall be paid through the electronic form and in such manner as may be prescribed; and
The Central Government has provided all the e-forms as an annexure to the relevant
Rules.

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Rule 7 of Companies (Registration offices and fees) Rules, 2014 relates to manner and
conditions of filing provides that Every application, financial statement, prospectus,
return, declaration , memorandum, articles, particulars of charges, or any other
particulars or documents or any notice , or any communication or intimation required to
be filed or delivered or served under the Act and rules made there under , shall be filed or
delivered or served in computer readable electronic form , in portable document format
(pdf) or in such other format as has been specified in any rule or form in respect of
such application or form or document or declaration to the Registrar through the portal
maintained by the Central Government on its web-site or through any other website
notified by the Central Government

19.4. ORGANIZATION OF ROC OFFICE UNDER MCA

The Registrar of Companies (ROC) as defined under Sub-Section 75 of Section 2 of the Companies
Act, 2013, is an appointment of the Ministry of Corporate Affairs vested with the primary duty of
registering companies and LLPs floated in the respective states and the Union Territories and
ensuring that such companies and LLPs comply with statutory requirements under the Act.
These offices function as registry of records, relating to the companies registered with them,
which are available for inspection by members of public on payment of the prescribed fee. The
Central Government exercises administrative control over these offices through the respective
Regional Directors.

FRONT OFFICE
The major components involved in this comprehensive e-governance project are front office
and back office.

Front Office represents the interface of the corporate and public users with the MCA-21 system.
This comprises of Virtual Front Office and Registrar’s Front Office.

VIRTUAL FRONT OFFICE

Virtual front office is one of the various channels available to stakeholders (companies and the
professionals) to enable them to do the statutory filing with ROC Offices across the country. It
merely represents a computer facility for filing of digitally signed e-forms by accessing the MCA
portal through internet (www.mca.gov.in). It also presupposes availability of related facilities to
convert documents into PDF format and scanning of documents wherever required.

REGISTRAR’S FRONT OFFICE (RFO)

To facilitate the change over from Physical Document Filing to Digital Document Filing, the Ministry
started offices known as the Registrar Front Office. It is one of the various channels available to
stakeholders to enable them to do the statutory filing with ROC Offices across the country.

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BACK OFFICE

Back Office represents the offices of Registrar of Companies, Regional Directors and Headquarters
and takes care of internal processing of the forms filed by the corporate user as per MCA norms
and guidelines. The e-forms are routed dynamically to the concerned authority for processing
depending upon the assigned role. All the e-forms along with attachments are stored in the
electronic depository, which the staff of MCA can view depending upon the access rights.

Central Registration Centre (CRC)

The Central Registration Centre (CRC) is an initiative of Ministry of Corporate Affairs (MCA) in
Government Process Re-engineering (GPR) with the specific objective of providing speedy
incorporation related services in line with global best practices.

19.5. MCA SERVICES

MCA-21 is providing wide variety of services to its users for facilitating different compliance
activities. MCA Services are broadly classified as follows:

19.5.1. DSC SERVICES

A user can acquire Digital Signature Certificate (DSC), register DSC and update particulars of the
DSC through the MCA Portal.

Fig 1.1

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STEPS

Visit www.mca.gov.in

MCA SERVICES ----DSC SERVICES

a) Acquire DSC- To obtain DSC and MCA provide related links and artefacts related to
certifying authorities and important notice on DSC

b) Associate DSC- Directors, Manager, Practicing professionals, Authorized officer and MCA
officers can register their DSC with MCA 21 portal for certifying and signing of various
forms

c) Update DSC – If DSC is expired the registered users can update their DSC in MCA portal

19.5.2. DIN SERVICES

A user can enquire about the DIN status and verify DIN and PAN details of Director of the company.

Fig 2.1

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STEPS

Visit www.mca.gov.in

MCA SERVICES

a) Apply for DIN:

• DIN is an 8-digit unique identification number and every individual, who is director of
the company or wants to be director in a company needs to obtains DIN

• DIN can be applied by filing Form DIR 3

• Fees for obtaining DIN is 500 Rs

• PAN Card copy, ID Proof, DSC, digitally signed by existing CS/director and such other
documents required for obtaining DIN

b) Enquire DIN Status

Fig 2.2

The existing DIN and its approval status can be checked to find its active or inactive. DIN may be
inactive due to various reasons including non-filing of DIR-3 KYC or disqualification of directors
under section 164 of companies act 2013

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c) By using DIN and PAN card number, the user can verify the details in respective database is
same or not.

19.5.3. MASTER DATA

A user can view Master Data of a Company or an LLP, Index of Charges of the company, signatory
details of a particular company, details of companies and directors under prosecution, details
of Companies and LLP’s registered in the last 30 days, master data of directors specifying the
name of Companies/LLP’s they are director/ partner in, director/designated partner’s details,
etc.

STEPS

Visit www.mca.gov.in

a) VIEW COMPANY MASTER DATA:

• MCA Services---View company master data---Either mention company CIN/Search CIN by

indicates first word of name of company

• Master data/Index of charges/Signatory details of the company is available of all companies

and LLP registered in India to the public without payment of any fees/registration or login in
MCA portal

Fig 3.1

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b) INDEX OF CHARGES

• According to section 2(16) of the Companies act 2013, charge means an interest or lien
created on the property or assets of a Company or any of its undertakings or both as security
and includes a mortgage.

• When company repays its secured loan fully to the lender or when property or asset charged
has been released from charge then it is known as satisfaction of charges.

• MCA Home> MCA Services> View Index of charges> Search company name/CIN and submit.

Fig 3.2

c) SIGNATORY DETAILS:

• The details of existing directors of the company can be availed

• MCA Home> MCA Services> View Signatory details> Search company name/CIN and submit

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Fig 3.3

d) VIEW DIRECTOR MASTER DATA/PARTNERS DETAILS:

• This service is available only after login with MCA portal

• The details of existing directorship in companies and LLP of a directors /designated partners
can be availed by indicate the DIN

• MCA Home> MCA Services> View Directors master data> Search company name/CIN and
submit

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Fig 3.4

19.5.4. LLP SERVICES

A user can check LLP name, find LLPIN (Limited Liability Partnership Identification Number), avail
services related to incorporation of an LLP, services related to annual e-Filing for an LLP, services
related to change in LLP information and services related to closure of an LLP.

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Fig 4.1

Visit www.mca.gov.in

a) MCA Services--- LLP E Filing---Select forms

• This service is available to users only after registration and login with MCA
V3 portal

• Registration in MCA V3 portal can be done in registered user or business

user category

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Fig 4.2

Any individual can register under Registered user can be done by using the PAN and business
user registration is mandatory for e filing services in LLP forms and mostly all forms in company
services too. Registration is completed only after verifying OTP in Email and Phone.

Fig 4.3

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19.5.5. E-FILING

A user can download LLP Forms or Company Forms from the Portal, submit application for PAN
and TAN, upload e-forms, download Submitted Form for resubmission, check annual filing status
of the company, upload details of security holders or debenture holders or depositors.

E filing can be done only after registration and login with MCA portal.

All forms of LLP and mostly all forms of company services is integrated to MCA V3 portal.

Fig 5.1
19.5.6. COMPANY SERVICES

A user can check company name, find CIN (Corporate Identity Number), services related
to incorporation of a company, avail services related to compliance filing of a company,
services related to change in company information, services related to charge management,
informational services and services related to closure of a company.

Company E filing services includes Incorporation services, DIN related services, Charges related
filings, Deposit related filings, DIN related forms, Nidhi services, change services, foreign company
services, Informational services, Approval services (ROC, RD and headquarters), compliance
services, Check annual filing status, update subsidiary details and annual filings.

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19.5.7. COMPLAINTS

A user can raise service-related complaints, track the complaints created, create investor/
serious complaint, track the status of complaints created as ‘investor/serious complaint’, give
feedback or suggestions to MCA-21 and raise employee grievances.

Fig 7.1

The complaint service is available only after login with MCA portal

Once a complaint is registered the users can track the status of their complaint by using the
acknowledgement number and also can give their feedback and suggestions

The details of issue, form SRN, contact details and other such information can be given along
with complaint.

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Fig 7.2

19.5.8. DOCUMENT RELATED SERVICES

A user can get certified copies of Forms and documents of a company, view forms and
documents online etc.

ONLINE INSPECTION OF DOCUMENTS

The documents filed online, once taken on record by ROC Offices are available for public viewing
on payment of requisite fees. These documents, which are in domain of public documents, include
documents relating to incorporation, charges, annual returns and balance sheets and change
in directors. A certified copy of the documents can also be obtained by anyone so interested. For
this purpose there is also an option to mention the number of pages in the document for which
a certified copy is required as well as the number of copies required.

Inspection, production and evidence of documents kept by Registrar – Rule 14 of Companies

(Registration offices and fees) Rules, 2014

The inspection of the documents maintained in the electronic registry so set up by MCA and
which are otherwise available for inspection under the Act or rules made thereunder, shall be
made by any person in electronic form.

Inspection of documents – [Rule 15 of Companies (Registration offices and fees) Rules, 2014]

Any person may –

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Inspect any document kept by the Registrar, being documents filed or registered by him in
pursuance of this Act or the Companies Act 1956 or making a record of any fact required or
authorized to be recorded or registered in pursuance of this Act, on payment for each inspection
of fee.

Require a certificate of incorporation of any company, or a copy or extract of any other document
or any part of any other document to be certified by the Registrar, on payment of fee.

No person shall be entitled under section 399 to inspect or obtain copies of resolutions referred
to in clause (g) of sub- section (3) of section 117 of the Act.

This service is available only after logging with MCA V2 portal

If user has to only view the Public Documents, then the logging in on the MCA Portal is not required,
however if user wants to download the Public Documents, then he has to log in on the MCA Portal
before following this process

After login- Type company name/ search CIN and then submit

Fig 8.1

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Fig 8.2

Select the document of the company to be downloaded and select the year and later add to the
card and pay fees either by electronic means

Fig 8.3

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Once the appropriate Document Category and Year of Filing is selected user can view the
documents, forms filed during that year. Facility to download the documents is also available
on the MCA Portal. *For only viewing the “Public Documents” user is not required to log on to the
MCA Portal. Log in is mandatory only in case the user is required to download the documents by
paying fees of Rs. 100/-

Fig 8.4

Once the payment is made user will be able to download the documents, forms. Company for
which the payment is made will be reflected in “My Workspace “under “Documents” tab.

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Fig 8.5

19.5.9. FEE AND PAYMENT SERVICES

A user can avail services through Enquire Fees, pay later, link NEFT payment, pay miscellaneous
fee, pay stamp duty and track the payment status.

Enquire Fees

Fig 9.1

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Fig 9.2

Fig 9.3

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Fig 9.4

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Fig 9.5

19.5.10. PUBLIC SEARCH OF TRADEMARK

A user can search whether trademark has been registered or applied for a particular name by
a company.

Trademarks are regulated under the Trademarks Act, 1999 (‘Act’) and Trade Marks Rules, 2017
(‘Rules’). When a trademark is registered under the Act, it is protected from infringement which
means that a third party cannot use the registered trademark for their products or services
without authorized permission.

A name that violates section 4 or any other provision of the Trademark Act,1999 . The similarity
or resemblance of trade mark is not allowed while applying the name of the company or later (
Under Incorporation rules and naming guidelines under companies act 2013)

Before application or alteration of name of the company , TM can be search from the public
portal to check any similarity or resemblance of any existing TM

Go to www.mca.gov.in

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Fig 10.1

Fig 10.2

Website shall proceed to external website by clicking

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Fig 10.3

The details of class can be availed from the website itself.

19.5.11. INVESTOR SERVICES

A user can search amount unclaimed/unpaid amount due to be transferred to the Investor
Education and Protection Fund (IEPF), upload investor details, confirm uploaded files.

19.5.12. TRACK SRN/TRANSACTION STATUS

A user can track the transaction status of the uploaded forms i.e., whether they are approved or
pending for approval or required for resubmission or are rejected.

19.5.13. MCA E BOOK

MCA has launched E-Book for 10 acts and applicable Rules and Regulations for companies and
LLPs administered by it.

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Fig 13.1

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19.6. PREREQUISITES FOR E-FILING ON MCA- 21

19.7. STAMP DUTY

Stamp duty is a state subject. It is payable on Memorandum and Articles of Association of every
Company. In some states, duty is also payable on the authorized capital mentioned in the
Memorandum of Association of the Company. States have authorized MCA to collect the stamp
duty on their behalf and to remit the same to them.

( https://www.mca.gov.in/MCA21/dca/efiling/eStamp_rate.pdf )

Introduction of e-stamping facility by MCA and dispensation of physical submission there of For
the purpose of making all transactions faster, improving service delivery and making office of the
Registrar paperless, the process of physical submission of documents has been dispensed with.
The Central Government shall initially collect the stamp duty on behalf of State Governments
and Union Territories for specific purpose of e-filing of documents under the provisions of the

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Companies Act, 2013 and to remit the same directly to their accounts in accordance with the
approved payment and accounting procedures.

19.8. HIGHLIGHTS
Stamp Duty applicable on filing of e-form SPICe (including MOA & AOA), SH-7 and FC-1 shall
be electronically paid through MCA21 system. A person applying for certified true copy is also
required to pay stamp duty through MCA21 portal.

With effect from 1st April, 2010, stamp duty shall have to be paid only through electronic mode for
the states which have agreed for e-stamping.

Stamp duty can be paid through MCA21 system with any of the option such as net banking,
credit card, debit card, NEFT or offline with banks.

Stamp duty can be paid immediately or stamp duty can be paid later on also, using “Pay Stamp
Duty Fees” facility.

If user pays stamp duty through MCA21 system, there is no need to visit stamping authorities.

The rates of stamp duty in the respective states may be revised through finance bill.

19.8.MCA V2, V3 PORTALS AND VARIOUS FORMS

STP FORMS
STP stands for “Straight Through Process”. Some e-forms are identified as informatory in nature.
These forms are filed under Straight through process may be examined by the Registrar at any

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time on Suo- moto or on receipt of any information or complaint from any source at any time
after its filing. It means the information given in the e-forms is being taken on file maintained by
the Registrar of Companies through electronic mode on the basis of statement of correctness
given by the filing Company and further verification by the practicing professionals.

MCA V3
MCA21 V3 Project is a technology driven project, envisioned to strengthen enforcement, promote
ease of Doing Business, enhance user experience, facilitate seamless integration and data
exchange among various regulators in India. The project will have Micro-services architecture
with high scalability and capabilities for advanced analytics.

MCA V2
V2 portal is Version 2 of the MCA portal which was used to file various forms relating to Companies
and LLP’s. LLP Services have been discontinued on V2 portal and have been migrated to V3 portal.

MCA V3 FORMS

FORM PURPOSE FORM PURPOSE

Change of Name of Existing

RUN NDH 1 Return of statutory compliances
company
Application for change of new
SPICE + NDH 2 Application for extension of time
company and Incorporation
DIR
KYC of directors NDH 3 Return of Nidhi company
3-KYC
DIR 3 KYC
Verify directors KYC details NDH 4 Declaration as Nidhi company
-WEB
Registration/modification of
CHG-9 INC 4 OPC-Change in member/Nominee
charge for debentures
RD approval for delay in creation/
Notice of situation of registered
CHG-8 modification/satisfaction of INC 22
office
charge

Appointment/cessation of Conversion of company

CHG-6 INC 27
receiver/manager

CHG-4 Satisfaction of charge SH 7 Alteration of share capital

Creation or modification of
CHG-1 MR 1 Appointment of MD/WTD/Manager
charge

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Statement regarding deposit

DPT 4 existing on the commencement FC 1 Information by foreign company
of the act
Alteration in the documents of
DPT 3 Return of deposits FC 2
foreign company
Annual accounts by foreign
DIR 3 Application for allotment of DIN FC 3
company
DIR 3C Intimation of DIN by the company FC 4 Annual return by foreign company
Changes in particulars of
DIR 6 GNL 4 Addendum to form
directors
Notice of situation where foreign
DIR 12 Appointment of directors and KMP MGT 3
register is kept
Notice of order of the court/
DIR 11 Resignation of director INC 28
competent authority
DIR 5 Surrender of DIN PAS 2 Information memorandum
Removal of disqualification of Intimation of revocation of license
DIR 10 INC 20
directors issued u/s 8
Declaration of commencement of
DIR 9 Disqualification of directors INC 20A
business
Application for obtaining active
MSC 4 INC 23 Application for shift registered office
status
INC 24 Application for change of name INC 18 Conversion of section 8 companies
Application for license to an
INC 12 RD 1 Filing application to RD
existing company u/s 8
CG approval for appointment/
INC 6 OPC- conversion form MR 2
reappointment of director
Application for obtaining status of Notice of address at which books of
MSC 1 AOC 5
dormant company accounts are maintained
Removal of name from registrar
STK 2 SH 11 Buy back of securities
of companies
PAS 3 Return of allotment MSC 3 Return of dormant companies
SH 9 Declaration of solvency MGT 14 Resolutions and agreement u/s 117
Submission of documents with Reconciliation of share capital audit
GNL 2 PAS 6
registrar report
Particulars of person(s) of clause
GNL 3 REFUND For refund
60 of section 2

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MCA V2 FORMS

FORM PURPOSE FORM PURPOSE

Information to the Registrar by
Form for filing Cost Audit Report with
CRL 1 company regarding the number CRA 4
the Central Government.
of layers of subsidiaries
Form of intimation of
appointment of cost auditor Information to the Registrar by
CRA 2 ADT 1
by the company to Central Company for appointment of Auditor
Government.
Application for removal of
ADT 2 auditor(s) from his/their office ADT 3 Notice of Resignation by the Auditor
before expiry of term
Persons not holding beneficial interest
ADJ Memorandum of Appeal MGT 6
in shares
Form for filing Addendum for
RD GNL Form for filing Report on Annual
Rectification of Defects or MGT 15
5 General Meeting
Incompleteness
Applications made to Registrar of
GNL 1 CFI Reply To Call for Information on CSR
Companies
Application for striking off the
FTE name of company under the Fast ICP Investor Complaint Form
Track Exit (FTE) Mode
One Person Company- Nominee
INC 3 SCP Serious Complaint Form
consent form
Form for filing consolidated financial
Registration of Entities for AOC 4
CSR 1 statements and other documents
undertaking CSR Activities CFS
with the Registrar.
Active Company Tagging AOC 4 Form for filing XBRL document in
INC 22A Identities and Verification respect of financial statement and
(ACTIVE) (XBRL) other documents with the Registrar
Return to the Registrar in respect Form for filing annual return by a
BEN 2 MGT 7
of declaration under section 90 company.
Form for furnishing half yearly
return with the registrar in respect MGT Form for filing annual return by OPCs
MSME
of outstanding payments to Micro 7A and Small company.
or Small Enterprise.
Form for filing financial statement Form for filing financial statement and
AOC 4
AOC 4 and other documents with the other documents with the Registrar
NBFC
Registrar for NBFCs

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Private Placement Offer Letter Form of application to the Central

PAS 4 23C Government for appointment of cost
auditor.

Form for filing XBRL document in

respect of cost audit report and Information by cost auditor to Central
I-XBRL 23D
other documents with the Central Government
Government
Form for filing XBRL document in
respect of compliance report and Circular or circular in the form of
A-XBRL DPT-1
other documents with the Central advertisement inviting deposits
Government

MCA V3- LLP FORMS

FORM PURPOSE FORM PURPOSE

RUN- Notice for change of place of regis-
Reserve Unique name 15
LLP tered office
Notice of intimation of order to the
Fillip Incorporation of LLP 22
registrar
Information of LLP agreement and Application for direction to LLP to
3 23
changes change its name to the registrar
Notice for change in information of
4 24 Application for striking off name
partners/designated partners
Reservation/renewal of name by a
5 Notice of change of name 25
FLLP or foreign company
8 Statement of account and solvency 27 Registration of particulars by FLLP
11 Annual return of LLP 28 Reporting of alteration/closure
Form for intimating other address Application for compounding for an
12 31
for service of documents offence under the act
Filing addendum for rectification of
32
defects or incompleteness

19.9. REGISTRATION
INFORMATION REQUIRED FOR REGISTRATION

The following will be needed for registration based on category of the user. Some requirements
are generic across all categories, there are special data requirements for other categories and
a few are illustrated below

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• E Mail Id / Phone Number / Address are required for both Registered and Business Users)

• PAN is non mandatory for registered users but compulsory for business users

• Company/LLP User - CIN /LLPIN /FLLPIN / FCRN

• Director/Designated Partner – DIN / DPIN

• Manager/Secretary/Authorized Representative – General inputs only

• Officer in Default – General inputs only

• Professional – Professional Membership Number / Professional Institute

19.10. ASSOCIATE THE DSC

This is a process by which a DSC (or a unique signature) is mapped to a user id. This is required
because the forms are filled and submitted online rather than in physical mode.

STEPS
Associating the DSC is done in the following manner. For this purpose,

• Go to mca.gov.in

• Log in to the portal as if you are filing an LLP form ( V3 )

• Go to MCA Services

• Go to FO Services

• Go to Associate DSC

SYSTEM SPECIFICATIONS
You can associate your DSC only as a Business user in V3.

• Login using your credentials

• Go to MCA services-> FO LLP Services-> Associate DSC

• Download & run emBridge- 2nd option provided on the screen

• Latest Version of emBridge should be installed in user’s system for DSC to work

• emBridge Client must be running in the background

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• For Associate DSC Service - The DSC user is using must be of Class 2 or higher Class

• Change the DSC password/PIN (for 1st time users on V3)

• In the token field, select ePass option from the available drop downs.

• Select Certificate details from the drop down and enter the DSC password.

• Click on Register.

• You will receive confirmation message on portal

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HIGHLIGHTS

In the version 2, forms are required to be filled and uploaded in the portal while in V3 the forms
are to be filled online. This enables user convenience including the ability to save a half-filled
form and file it later. When a user logs in to V3, the login is through the email id whereas in V2 it
was possible with the user id

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When a business user logs in to the MCA system, an OTP will be sent to your mobile and e mail
address to ensure the authenticity of the user

A USER CAN BE A REGISTERED USER OR A BUSINESS USER.

DSC is mandatory only for those forms which are required to be digitally signed. For example, for
RUN LLP/SPICE +A there is no requirement to affix DSC

Registered users comprise of any individuals. Such users can only perform 2 functions in the LLP
module – RUN Form and fillip form (Log in functions)

A business user can be any of the following and they can access and file all the forms. There is
no change in the naming or position of a Business user between V2 and V3. The most suitable
category may be selected

• Company/LLP

• Director/Designated Partner

• Manager/Secretary/Authorized Representative

• Officer in Default

• Professional

19.11.E FILING AND GUIDELINES FOR FILING

PRE-CERTIFICATION OF CERTAIN E-FORMS [RULE 8(12)]
(Chapter XXIV The Companies (The Registration Offices and Fees) Rules, 2014)

The authentication of e-forms by authorized signatories using digital signatures, some e-forms
are also required to be pre-certified by practicing professionals. Pre-certification means
certification of correctness of any document by a professional before the same is filed with the
Registrar.

Ministry of Corporate Affairs has entrusted practicing professionals registered as Members of

professional bodies namely ICAI, ICSI and ICAI-CMA with the responsibility of ensuring integrity
of documents filed by them with MCA in electronic mode including filing of financial statements
in XBRL mode. This pre-certification is to be carried out by inter-alia, Company Secretaries or
chartered accountant or as the case may be the Cost Accountant in whole-time practice. The
forms filled by companies, other than OPC and small companies which has to be pre-certified
by practicing professionals

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Section 2(85) of CA, 2013 which reads as under- “(85) “small company” means a company,
other than a public company-

a) paid-up share capital of which does not exceed Four crores rupees or such higher
amount as may be prescribed which shall not be more than ten crore rupees; and

b) turnover of which as per profit and loss account for the immediately preceding financial
year does not exceed Forty crore rupees or such higher amount as may be prescribed
which shall not be more than one hundred crore rupees. ( w.e.f 15th September 2022)

Provided that nothing in this clause shall apply to—

a) a holding company or a subsidiary company.

b) a company registered under section 8; or

c) a company or body corporate governed by any special Act;”

CONDONATION OF DELAY

According to Section 460, Notwithstanding anything contained in this Act, –

a) where any application required to be made to the Central Government under any
provision of this Act in respect of any matter is not made within the time specified therein,
that Government may, for reasons to be recorded in writing, condone the delay; and

b) where any document required to be filed with the Registrar under any provision of this Act
is not filed within the time specified therein, the Central Government may, for reasons to
be recorded in writing, condone the delay.

PENALTY FOR FILING FALSE DOCUMENTS/STATEMENTS WITH THE REGISTRAR

According to Section 448 of the Companies Act 2013, if in any return, report, certificate, financial
statement, prospectus, statement or other document required by, or for, the purposes of any of
the provisions of this Act or the rules made thereunder, any person makes a statement, –

1. which is false in any material particulars, knowing it to be false; or

2. which omits any material fact, knowing it to be material, he shall be liable under section
447.

Further Section 447, Without prejudice to any liability including repayment of any debt under
this Act or any other law for the time being in force, any person involving an amount of at least
ten lakh rupees or one percent. of the turnover of the company, whichever is lower shall be
punishable with imprisonment for a term which shall not be less than six months, but which

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may extend to ten years and shall also be liable to fine which shall not be less than the amount
involved in the fraud, but which may extend to three times the amount involved in the fraud:

Provided that where the fraud in question involves public interest, the term of imprisonment shall
not be less than three years.

“Provided further that where the fraud involves an amount less than ten lakh rupees or one per
cent. of the turnover of the company, whichever is lower, and does not involve public interest,
any person guilty of such fraud shall be punishable with imprisonment for a term which may
extend to five years or with fine which may extend to twenty lakh rupees or with both.”.

IMPORTANT TERMS USED IN E-FILING- MCA V3

Pre-fill

Pre-fill is functionality in an e-Form that is used for filling automatically, the requisite data
from the system without repeatedly entering the same. For example, by entering the CIN of the
company, the name and registered office address of the company shall automatically be pre-
filled by the system without any fresh entry.

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Attachment

An attachment refers to a document that is sent as an enclosure with an e-Form by means of

an attached file.

The objective of the attachment is to provide details relevant to the e-Form for processing. While
some attachments are optional, some are mandatory in nature.

The attachments to an e-Form have to be in Adobe PDF format only (certain forms attachments
may be in Excel/Jpeg mode too)

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Submit

The online filled form can be submitted after filling all required fields along with necessary
attachments.

Upload

Once the form is submitted then SRN (Service request Number) shall be generated and can
proceed with payment of fees.

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Service Request Number (SRN)

Each transaction under e-filing is uniquely identified by a Service Request Number (SRN). On
filing of an e-form, the system generates and provides a nine-character alphanumeric string
starting with an alphabet (A-Z), called a Service Request Number (SRN). A user can check the
status of the document/transaction, by entering the SRN.

Status of application

Status of the filed forms can be tracked from ‘My application’ after login with MCA V3 portal (only
filed from respective login ID can be tracked)

Auto check/Save and Submit

While applying for the name of the company/LLP form, after entering the proposed name
(Maximum 2 names) along with relevant NIC code, it must be auto checked to find out any
company is existing with similar name or resemblance with any registered trade mark. Thereafter
the form is required to be saved and submit and later pay fees.

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Resubmission of forms

Forms submitted to the MCA may require resubmission for various reasons, including incorrect
information, missing documents, non-compliance with regulatory requirements, or errors in the
initial submission. To initiate the resubmission process, the applicant must identify and rectify
the errors or deficiencies in the original submission. The corrected or amended forms must
be resubmitted to the MCA within specified timeline stated in resubmission remarks/relevant
rules of companies Act 2013. Failure to adhere to this timeline may result in penalties or other
regulatory actions including rejection of forms.

ANNUAL FILING

As a part of Annual Filing, Companies incorporated under the Companies Act 1956 or Companies
Act 2013, are required to file the following e-Forms with the Registrar of Companies (ROC)

Form AOC-4: For filing financial statement and other documents (For FY start on or after
01.04.2014)

Form AOC4- CFS: Form for filing statement containing salient features of consolidated financial
statement of a group (For FY start on or after 01.04.2014)

Form AOC4-XBRL: For filing XBRL document in respect of financial statement and other
documents (For FY start on or after 01.04.2014)

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Form MGT-7: Form for filing Annual Return by Companies having share capital other than small
company (For FY ending on or after 01.04.2014)

Form MGT-7A: Form for filing Annual Return by Companies having share capital by small
company (For FY ending on or after 01.04.2014)

XBRL Filing
XBRL (Extensible Business Reporting Language) is a language for the electronic communication of
business and financial data which is revolutionizing business reporting around the world. It helps
in the preparation, analysis and communication of business information. It offers cost savings,
greater efficiency and improved accuracy and reliability to all those involved in supplying or
using financial data.
The following class of companies shall file their financial statements and other documents under
section 137 of the Act with the Registrar in e-form AOC-4 XBRL as per Annexure-I:-

• companies listed with stock exchanges in India and their Indian subsidiaries;
•
• companies having paid up capital of five crore rupees or above;
•
• companies having turnover of one hundred crore rupees or above;

all companies which are required to prepare their financial statements in accordance with
Companies (Indian Accounting Standards) Rules, 2015

Provided that the companies preparing their financial statements under the Companies
(Accounting Standards) Rules, 2006 shall file the statements using the Taxonomy provided in
Annexure-II and companies preparing their financial statements under Companies (Indian
Accounting Standards) Rules, 2015, shall file the statements using the Taxonomy provided
in Annexure-II A: Provided further that non-banking financial companies, housing finance
companies and companies engaged in the business of banking and insurance sector are
exempted from filing of financial statements under these rules.”.”

However, the companies in banking, insurance, power sector, non-banking financial companies
and housing finance companies are exempted from XBRL filing till further orders.

Key benefits of XBRL filing are as under:

Relevant data has tags and selective information can be fetched for specific purposes by various
government and regulatory agencies. It is in conformity with Global Reporting Standards, which
helps in improved data mining and relevant information search.

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19.12. TASK BASED PRACTICALS

19.12.1. BUSINESS USER REGISTRATION PROCESS

A Business User has access to certain specific functionalities, in addition to all the basic
e-Services of MCA which are available to a Registered User. Business users can be companies,
Limited Liability Partnerships (LLPs), Professionals, government officials etc. They typically use
the MCA portal to file various statutory documents, such as annual returns, financial statements,
and other compliance-related filings. Business users may have the option to appoint individuals
within their organization as authorized representatives or directors who can access and interact
with the MCA portal on their behalf.

Fig. 1.a

Fig. 1.b

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Fig. 1.c

Fig. 1.d

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The user roll can be any of above. The required fields will be slightly differed accordingly. Ex : If
director role is selected , DIN is required to be specified for further proceeds instead of PAN details.

The user role registration as a 'Professional staff member' is as follows:

Fig. 1. e

Fig. 1.f

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Fig. 1.g

Fig. 1.h

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Fig. 1.j

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After submitting the OTP the user ID will be created and the same will be displayed

Note : If a user ID is created as the authorized representative of a company, then the said
company’s forms can only be filed through the respective ID.

DIR 3 KYC AND KYC WEB

Any DIN holder who is filing his KYC details for the first time with MCA, must file all KYC details only
through eForm DIR-3 KYC. There is no option for such a person to access the web-service for his
KYC.

Further, any DIN holder who wants to update any information of his KYC details must update the
same through filing of eForm DIR-3 KYC only. Please note that no update in details can be made
by accessing the web-service for DIR-3 KYC.

Any DIN holder who has already submitted eForm DIR-3 KYC in any of the previous financial
years and who does not require update in any of his KYC details as submitted, may perform his

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annual KYC by accessing DIR-3 KYC web service. No fee is payable up to the due date of each
financial year. After the due date, a fee of Rs.5000 shall be payable.

As per the provisions of Rule 12A of the Companies (Appointment and Qualification of Directors)
Rules, 2014, every individual who is allotted DIN as on 31st March of a financial year must submit
his KYC on or before 30th September of the immediately next financial year.

If the DIN holder does not file his annual KYC within the due date of each financial year, such
DIN shall be marked as ‘Deactivated due to non-filing of DIR-3 KYC’ and shall remain in such
Deactivated status until KYC is done with a fee of Rs.5000.

Any person who has been allotted DIN and where the status of such DIN is ‘Approved’, is required
to file form DIR-3 KYC. Hence, disqualified directors are also required to file form DIR-3 KYC

Relevant Sections: Section 153 of companies Act 2013 and Rule 9A, 12A, 11, 12 of the Companies
(Appointment and Qualification of Directors) Rules, 2014 and Companies (Appointment and
Qualification of Directors) Fifth Amendment Rules, 2019 along with MCA circulars and notifications.

STEPS
• Login to MCA V-3

• Click of My Application, Company e-filing, Din Related Filing

• Click on DIR-3 KYC Web

• Mention DIN and Click on send OTP (DG)

• Mention the OTP received on Mobile No. & Email ID of DIN Holder

• After mention OTP proceed on next slide

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19.12.2.DIR 3 KYC WEB

Fig 2.a

Fig 2.b

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19.12.3. DIR 3 KYC

Fig 3.a

Fig 3. B

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Fig 3.c

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Fig 3.d

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Fig 3.e

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Fig 3.f

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19.12.4. OBTAIN DIN

DIN is a unique, 8-digit alphanumeric number assigned to each director and Under Section 153
of the Companies Act, 2013, it is mandatory for every individual intending to be appointed as a
director of a company to obtain a DIN before their appointment.

DIN is valid for a director’s lifetime, unless it is surrendered, canceled, or deactivated by the
regulatory authorities due to non-compliance or other reasons and DIN KYC must be filed in
every year within specified timeline.

Directors can apply for DIN online through the MCA portal by submitting Form DIR-3 along with
the necessary documents and fees and the form shall be certified/signed by the director/KMP
of the company which he proposed to be appointed.

Relevant section: Section 153, 154 and 155 of the companies Act 2013 and Rule 9, 10, 11,12, 13, 14 of the
Companies (Appointment and Qualification of Directors) Rules, 2014 along with MCA circulars
and notifications.

Fig 4.a

Fig 4.b

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Fig 4.c

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Fig 4.d

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Fig 4.e

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Fig 4.f

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19.12.5. APPLY FOR A NAME FOR A NEW COMPANY

The proposed company name is unique and does not resemble the name of any existing
company (Name availability, Domain and Trademark resemblance can be checked in MCA
Website) and should not violate any guidelines or restrictions and does not contain any prohibited
or undesirable words, phrases, or terms set forth in the Companies Act, 2013 and its rules.

The reserved name is valid for 20 days from the date of approval (Form SPICE +A) and an
existing company seeking to change its name shall apply for reservation by filing Form RUN
(Validity period 60 days) with Central Registration Centre (CRC). Ensure that you complete the
incorporation process within this period.

Relevant section: Section 4, 16, 20 of the companies act 2013 and Rules 8, 9, 10, 11, 12, 13, 14 of the
Companies (Incorporation) Rules, 2014 along with MCA circulars and notifications.

Fig 5.a

Fig 5.b

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Fig 5.c

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Fig 5.d

Fig 5.e

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Fig 5.f

Fig 5.h

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Fig 5.i

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Fig 5.j

Fig 5.k

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Fig 5.l

19.12.6APPOINTMENT OF DIRECTORS

Private Limited Companies must have a minimum of 2 directors, while Public Limited Companies
must have at least 3 directors. One Person Companies (OPCs) must have at least 1 director. The
maximum number of directors allowed is 15, and this limit can be increased by passing a special
resolution during a general meeting.

Directors must provide their consent and make a declaration ( DIR 2) confirming their eligibility
and willingness to act as directors and disclosure of interest in other entities must be given ( MBP
1)

Relevant sections: sections 7(1) (c), 149, 152, 153, 160, 161, 162, 170, 197 and Rules 8, 9, 15, 16, 17,
18 of the Companies (Appointment and Qualification of Directors) Rules, 2014 along with MCA
circulars and notifications

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Fig 6.a

Fig 6.b

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Fig 6.c

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Fig 6.d

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Fig 4.f

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Fig 6.f

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Fig 6.g

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19.12.7. RESIGNATION/CESSATION OF DIRECTORS

Directors may resign by providing written notice to the board of directors and the resignation
takes effect from the date mentioned in the notice or the date of receipt by the company,
whichever is later.

The board must accept the resignation by passing a resolution at a board meeting and recording
it in the minutes and the company must inform the Registrar of Companies (ROC) about the
cessation of a director by filing the necessary form (DIR 12) within 30 days of the resignation.

Cessation of office of directors may be either due to resignation, disqualification of directors,

vacation of office of directors, Death, Retirement, Exceeding maximum number of directorships,
Removal etc.

Fig 7.a

Fig 7.b

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Fig 7.c

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Fig 7.d

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Fig 7.e

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Fig 7.f

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Fig 7.g

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19.12.8. CHANGE IN DESIGNATION OF DIRECTORS

Any change in the designation of directors, such as appointing a managing director or whole-
time director, must be filed with the ROC within the prescribed time frame.

For regularization of additional directors to directors at AGM or change in designation of director

to MD or executive director to non-executive directors etc. this form ( DIR 12) is required to be
filed.

Fig 8.a

Fig 8.b

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Fig 8.c

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Fig 8.d

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Fig 8.e

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Fig 8.f

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Fig 8.g

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Fig 8.h

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19.12.9. SPECIAL RESOLUTION AND AGREMENTS TO BE FILED

Form MGT-14 should be filed with the ROC within 30 days of the passing of the resolution or
agreement by the company.

Resolutions/Agreements to be Filed Under Section 117(3)

SPECIAL RESOLUTIONS.

Resolutions which have been agreed to be passed as special resolutions by all the members of
the company.

Any resolution passed by the BOD with regard to appointment / reappointment / renewal /
variation of the terms of appointment of the managing director.

Resolutions that have been agreed to be passed by a specified majority or in a particular manner
by any class of members.

Resolutions requiring winding up of the company as specified under section 59 of the Insolvency
and Bankruptcy Code 2016.

Resolutions passed under Section 179(3).

Fig 9.a

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Fig 9.b

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Fig 9.c

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Fig 9.d

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Fig 9.e

Fig 9.f

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Fig 9.g

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SUMMARY

Electronic Governance is the application of Information Technology to the Government

functioning in order to bring about Simple, Moral, Accountable, Responsive and
Transparent (SMART) Governance. E-governance is a highly complex process requiring
provision of hardware, software, networking and re-engineering of the procedures for
better delivery of services.

E Filings is an important part of the Companies Act and noncompliance with such
provisions will arise the liability to the company, its directors and officers.

Professionals are responsible for submitting/certifying documents (to be signed digitally

by them) and the system would accept most of these documents online without approval
by Registrar of Companies or other officers of the Ministry (STP). If a professional gives a
false certificate or omits any material information knowingly, he is liable to punishment
under section 447 and 448 of the Companies Act, 2013 besides disciplinary action by the
Institute which issued the Certificate of Practice.

The Ministry of Corporate Affairs is implemented the third version of its flagship project
MCA21 (NCA 21 V-3)

MCA introduced new services such as E-Book (E-Book has been revised to include
e-books for all Acts administered by MCA) and E-Consultation (A new online platform
wherein, stakeholders/users can submit their comments and suggestions on the
proposed amendments/draft legislations that are posted by MCA)

SELF TEST

1. Discuss E-Governance, E-Filing and MCA 21

2. Register and login as registered User.

3. Analyze the master data along with director details and index of charges.

4. Download last year filed financial statements and Annual return of a company.

5. Apply name of a company (Just submit the form without payment of fees)

6. File resolution passed for alteration of object clause (Without payment of fees)

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MULTIPLE CHOICE QUESTIONS (MCQS)

1. What is the primary responsibility of the Ministry of Corporate Affairs in India?

a) Promoting agricultural development

b) Regulating corporate financial institutions

c) Ensuring the welfare of small businesses

d) Regulating corporate entities and companies

2. Which of the following is NOT a function or responsibility of the Ministry of Corporate

Affairs in India?

a) Regulation of corporate entities and companies

b) Regulations of Banks and NBFC

c) Implementation of company law and policies

d) Ensuring transparency and good governance in corporate practices

3. Which department under the Ministry of Corporate Affairs is primarily involved in matters
related to intellectual property rights?

a) Department of Finance

b) Department of Economic Affairs

c) Department of Industrial Policy and Promotion (DIPP)

d) Department of Commerce

4. The National Company Law Tribunal (NCLT) and National Company Law Appellate
Tribunal (NCLAT) were established to handle legal matters related to:

a) Criminal cases involving individuals

b) Corporate disputes and insolvency matters

c) Tax disputes between companies and the government

d) Environmental violations by corporations

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5. What is the primary role of the Serious Fraud Investigation Office (SFIO), which operates
under the Ministry of Corporate Affairs?

a) Promoting fraud in corporate entities

b) Investigating and prosecuting cases of corporate fraud and related crimes

c) Promoting tax evasion

d) Regulating foreign direct investment

6. In India, which of the following is a major initiative of the Ministry of Corporate Affairs
aimed at enhancing the ease of doing business by simplifying various regulatory processes?

a) National Health Insurance Scheme

b) National Skills Development Program

c) Insolvency and Bankruptcy Code (IBC)

d) SPICe (Simplified Proforma for Incorporating Company Electronically)

7. The Insolvency and Bankruptcy Code (IBC) was enacted to address issues related to:

a) Labor disputes in the corporate sector

b) Tax evasion by companies

c) Corporate insolvency and bankruptcy

d) Intellectual property infringement

8. Which regulatory body operates under the Ministry of Corporate Affairs to oversee the
functioning of corporate auditors and ensure the quality of financial reporting in India?

a) Securities and Exchange Board of India (SEBI)

b) Reserve Bank of India (RBI)

c) Institute of Chartered Accountants of India (ICAI)

d) National Stock Exchange (NSE)

9. The Ministry of Corporate Affairs plays a key role in regulating corporate governance.
What does “good corporate governance” primarily entail?

a) Maximizing profits for shareholders at any cost

b) Ensuring fair treatment of all stakeholders and transparency in decision-making

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c) Avoiding government regulation at all levels

d) Promoting hostile takeovers in the corporate sector

10. The term “ROC” in the context of the Ministry of Corporate Affairs stands for:

a) Registrar of Companies

b) Records of Corporations

c) Regulatory Oversight Committee

d) Responsible Officers for Corporations

Answers

1. D

2. B

3. C

4. B

5. B

6. D

7. C

8. C

9. B

10. A

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CHAPTER 20
TDS AND TCS

LEARNING OUTCOME:

a Understanding TDS Basics: Define TDS and explain its fundamental concept.
Differentiate between TDS and other forms of taxation.

a Applicable Provisions and Rates: Learn about the relevant sections of the Income
Tax Act or relevant tax laws that govern TDS. Understand the rates at which TDS
should be deducted for different types of payments, such as salaries, interest, rent,
and professional fees.

a TDS Deduction and Collection Process: Describe the process of deducting

and collecting TDS from payments. Understand the roles and responsibilities of
deductors (those making payments) and deductees (those receiving payments)
in the TDS process.

a Understanding TCS Basics: Define TCS and explain its fundamental concept.

a Differentiate between TCS and other tax collection mechanisms.

a Applicable Provisions and Rates: Learn about the relevant sections of the Income
Tax Act or relevant tax laws that govern TCS. Understand the rates at which TCS
should be collected for different types of transactions, such as sale of goods, sale
of immovable property, and more.

a TCS Collection Process: Describe the process of collecting TCS from transactions.
Understand the roles and responsibilities of collectors (those collecting TCS) and
buyers/sellers in the TCS process.

20.1 INTRODUCTION:
Tax Collected at Source (TCS) is a tax collection mechanism used in several countries, including
India. Under TCS, a person or entity collecting payments from another party is required to collect
a certain percentage of the payment as tax and remit it to the government on behalf of the
payee. TCS is applicable in various scenarios, typically involving the sale of goods, services, or
certain specified transactions.

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Tax Deducted at Source (TDS) is another tax collection mechanism used in several countries,
including India. Under TDS, a person or entity making payments to another party is required to
deduct a certain percentage of the payment as tax and remit it to the government on behalf
of the payee. TDS is applicable to a wide range of payments, including salaries, interest, rent,
professional fees, and more.

The concept of Tax Collected at Source (TCS) has been in existence for several decades and has
evolved over time. In India, the initial idea behind TCS was to ensure that taxes were collected
at the time of certain high-value transactions, such as the sale of goods or property, to prevent
tax evasion. TCS is relevant for several reasons, TCS contributes significantly to government
revenue. It allows the government to collect taxes in a phased manner, rather than waiting until
the end of the financial year, thereby improving cash flow.

Tax Deducted at Source (TDS) has a long history and has been used in various forms in different
countries. In India, TDS provisions were introduced under the Income Tax Act, 1961. The primary
objective was to collect taxes throughout the year as and when income was earned or payments
were made, rather than collecting the entire tax liability at the end of the financial year. TDS
remains highly relevant for several reasons. TDS ensures a steady and regular collection of taxes
by deducting a portion of the income at the source itself. This helps the government manage its
finances effectively.

In summary, both TCS and TDS are tax collection mechanisms that involve the deduction or
collection of tax at the source of income or transactions. They serve as tools for governments to
ensure tax compliance and revenue collection. Understanding the basics of these mechanisms
is essential for businesses, individuals, and professionals to meet their tax obligations and avoid
legal issues.

TDS (TAX DEDUCTED AT SOURCE) AND TCS (TAX COLLECTED AT SOURCE)

TDS (Tax Deducted at Source)/ TCS (Tax Collected at Source) quarterly return filing is a crucial
compliance requirement for individuals and entities responsible for deducting TDS/TCS from
payments made to others and depositing it with the government. TDS/TCS is a mechanism by
which the government collects taxes at the source itself, ensuring a steady flow of revenue.

Here are the key steps and guidelines for filing TDS/TCS quarterly returns in India, which is a
common example of TDS return filing:

Determine TDS/TCS Applicability: First, determine if TDS/TCS is applicable to you. TDS/TCS is

typically applicable when making payments like salary, interest, rent, professional fees, etc.,
above specified thresholds.

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TAN Registration:

You need to obtain a Tax Deduction and Collection Account Number (TAN) if you are liable
to deduct TDS/TCS. This is a 10-digit alphanumeric number and is mandatory for TDS/TCS
compliance.

Deduct TDS:

Deduct TDS/TCS from payments as per the applicable rates and rules. Ensure you collect a valid
PAN (Permanent Account Number) of the payee.

Deposit TDS:

Deposit the TDS/TCS amount within the due dates. The due date for depositing TDS/TCS is
typically the 7th of the following month (except for March when it’s April 30th). You can make
these deposits online through the NSDL or UTIITSL websites.

Quarterly TDS/TCS Return Filing:

Quarterly TDS/TCS return filing is mandatory for entities deducting TDS/TCS. These returns
are filed using Form 24Q (for salaries), Form 26Q (for non-salary payments), or Form 27Q (for
payments made to non-residents).

Quarterly Return Due Dates:

The due dates for filing TDS/TCS returns are typically as follows:

• Quarter 1 (April to June): July 31

• Quarter 2 (July to September): October 31

• Quarter 3 (October to December): January 31

• Quarter 4 (January to March): May 31

TDS/TCS Return Preparation:

Prepare the TDS/TCS return forms accurately, including details of TDS/TCS deductions made
during the quarter. You can use return preparation utilities provided by the Income Tax
Department.

Submit TDS Return:

Submit the TDS/TCS return online through the NSDL or UTIITSL websites or through authorized TIN-
FCs (TIN Facilitation Centers).

TDS Certificates:

Issue TDS/TCS certificates in Form 16 (for salary) or Form 16A (for non-salary) to the deductees
within due dates.

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Rectification of Errors:

If you make any errors in TDS/TCS returns, you can file corrections using the same forms with the
correct details.

TDS/TCS Payment Challans:

Keep records of TDS/TCS payment challans, return filing acknowledgments, and other relevant
documents.

Penalties and Interest:

Be aware of the penalties and interest charges for late TDS/TCS return filing or depositing TDS/
TCS beyond the due dates.

It’s crucial to ensure accurate and timely compliance with TDS/ regulations, as non-compliance
can lead to penalties and legal issues. Additionally, the rules and forms for TDS/TCS return filing
may change, so it’s essential to stay updated with the latest guidelines from the Income Tax
Department or consult a tax professional for assistance.

Filing TDS/TCS quarterly returns is a crucial responsibility for entities and individuals who deduct
TDS from payments made to others and deposit it with the government. In India, this process is
typically done through the Tax Information Network (TIN) facilitated by NSDL (National Securities
Depository Limited). Below are the steps for filing TDS quarterly returns in India.

20.2 STEPS FOR FILING TDS QUARTERLY RETURNS IN INDIA

1) Open www.tin-nsdl.com for filing your quarterly return.

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After logging in, you can access the relevant TDS/TCS return forms. The common forms are:
• Form 24Q: For TDS on salaries.

• Form 26Q: For TDS on non-salary payments made to residents.

• Form 27Q: For TDS on payments made to non-residents.

• Form 27EQ: For TCS according to Section 206C of the Income Tax Act 1961

2) Go to “Downloads” tab Click on it, then click on “Quarterly Returns” and select “Regular”.

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3) Click on “e-TDS/e-TCS RPU”.

Download the applicable TDS/TCS return form for the relevant quarter.

Use appropriate software or utilities provided by NSDL or third-party vendors to fill in the TDS/
TCS return form offline. Ensure that you have all the necessary details such as PAN (Permanent
Account Number) of deductees, TDS/TCS amounts, etc.

4) Click on “Download RPU version 4.7”

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5) Go to downloads, extract and open “TDS_RPU_4.7”

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6) Select the relevant return to be filed for the quarter from the drop down. In case of TCS quarterly
filing the commonly used forms for TCS returns are Form 27EQ (for TCS on non-salary payments)
and Form 27Q (for TCS on salaries). Select the appropriate form for your transactions. Before you
start the filing process, gather all the relevant information and documents, including details of
TDS/TCS collected during the quarter, TDS/TCS certificates issued to the payees, and any other
records related to TDS/TCS transactions.

• TDS

• TCS

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7) Fill up all the mandatory fields. Deductors details and responsible persons details should be
entered for completing the process.

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8) Click on “Add Rows” button and enter the total number of TDS/TCS challans paid during the
previous quarter. Specify the number in the field.

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9) Fill up the required fields as per the data requires by referring the payment challans of TDS/
TCS.

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10) In this tab users need to enter details regarding each challan. Click on “Insert a Row”. The
number of challans that you entered in the previous tab will be displayed. Here user should enter
the number of parties involved in each challan.

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11) Enter the required details of deductees from challan. Save the file if it has no errors and
omissions. Click on “Save” button and save it in a folder.

12) Click on “Create File”

“Challan Input File Name with Path”: Browse the RPU file you saved just before this step.

In “Error/Upload & Statistics Report File Path” browse the folder path where you want to save
this file.

Then click “Validate”.

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After that go to the income tax portal www.incometax.gov.in for further process.

13) Click on “Login” and login with user TAN and password.

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14) Click on “e-File” and click on e-Pay Tax.

15) Click on “Challan Status Inquiry (CSI) File” enter the payment date and click on “Download
Challan File”. Extract and open the file.

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16) Open “TDS_STANDALONE_FVU_8.2”

17) Browse the details needed.

• TDS/TCS Input File Name with Path: Browse and select the RPU file which you have
saved in the earlier step.

• Challan Input File Name with Path: Browse and select the .csi file which you have saved
from Income tax site.

• Error/Upload & Statistics Report File Path: Browse and select the folder which you are
going to save the .fvu file which will generate after this step.

• Then click on “Validate” Button. The .fvu file generated above will be downloaded. Zip
the file for further upload.

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18) For the purpose of filing Quarterly return user should upload the utility file which we created
in the Income Tax Portal.

Click “e-File”, then click “Income Tax Forms” and “File Income Tax Forms”.

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19) Click on “Deduction of tax at source (Form TDS).

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20) Click on “Let’s Get Started”.

21) Select the form for filing from the drop down.

• Select financial year and Quarter, select upload type.

• At last, attach the zip file of utility FVU.

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22) Then Proceed to e-Verify will be activated and the verification should be done by using
Digital Signature of the Authorised person of the organisation.

• After successful validation and submission, an acknowledgment receipt will be

generated.

• Print and retain this acknowledgment for your records.

• Ensure that you have paid the TDS amount on time using the appropriate TDS challans.

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MULTIPLE CHOICE QUESTIONS (MCQS)

1. What is the primary purpose of TDS in the Indian taxation system?

a) To collect taxes from taxpayers at the end of the financial year
b) To encourage tax evasion
c) To ensure a steady collection of taxes throughout the year
d) To exempt certain individuals from paying taxes

2. Who is responsible for deducting TDS in the case of salary payments in India?
a) The employee
b) The employer
c) The tax authorities
d) The bank

3. Under which section of the Income Tax Act, 1961, are TDS provisions in India outlined?
a) Section 80C
b) Section 44AD
c) Section 194C
d) Section 192

4. What is the consequence of not depositing TDS with the government within the due dates?
a) No consequences
b) Penalty and interest on the deducted amount
c) Tax exemption
d) Extended due dates for deposit

5. Which of the following types of income payments typically requires TDS deduction in
India?
a) Payment for purchasing groceries.
b) Rental income
c) Pocket money given to a child.
d) Personal gifts

Answers:

1. c) To ensure a steady collection of taxes throughout the year

2. b) The employer

3. c) Section 194C

4. b) Penalty and interest on the deducted amount

5. b) Rental income

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MULTIPLE CHOICE QUESTIONS (MCQS) - TCS

1. What is the primary objective of TCS (Tax Collected at Source)?

a) To encourage tax evasion

b) To collect taxes at the source of certain transactions

c) To provide tax refunds to taxpayers

d) To reduce the overall tax burden on individuals

2. Who is responsible for collecting TCS in a sale of goods transaction?

a) The buyer

b) The seller

c) The government

d) The financial institution

3. In which type of transaction is TCS commonly applicable in India?

a) Personal gifts

b) Grocery shopping

c) Sale of immovable property

d) Payment of salary

4. What happens to the TCS amount collected by the collector?

a) It is kept by the collector as additional income.

b) It is refunded to the buyer.

c) It is deposited with the government.

d) It is given as a discount to the seller.

5. Which of the following is a common exemption under TCS provisions?

a) Sale of luxury cars

b) Sale of immovable property below a specified threshold

c) Sale of groceries

d) Sale of electronics

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 TAX COMPLIANCES

Answers:

b) To collect taxes at the source of certain transactions

b) The seller

c) Sale of immovable property

c) It is deposited with the government.

b) Sale of immovable property below a specified threshold

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TASK STATEMENT KNOWLEDGE STATEMENT

Identify the softwares and prerequisites Students must understand the registration
used for MCA 21 E filing procedures of Tax, MSME and IE Code

Summaraize the benefit of registration of Students must remember the limit and
MSME and convince the small organaization mandatory applicability of various
to obtain the registration statutory laws
Formulate a detailed plan for ITR 1 Filing The learners must be able to identify the
and support for collecting relevant softwares used for various E filing
documents for filing
Recommend the tax softwares for filing IT Students must be able to describe the
and choose the documents mandatory benefits and features of various
required for IT registration in Income tax registration
site
Create a case study to analayze the
applicability of EPF, ESI in organaization by
evaluate the number of employees and
their salary
Generate E-PAN using simulation (If
simulation software is using)
Obtain DSC by using simulation (If
simulation software is using)
Recommend the measures to be taken and
assess the informations for obtaining GST
registration

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 UNIT

3
MS-Access
 MS ACCESS

CHAPTER 1
MANAGE DATABASES

LEARNING OBJECTIVE:

a Understand the basics of databases, including their advantages and the structure of
Access databases.

a Create, navigate, and effectively use Access databases, both from scratch and using
templates.

a Create, manage, and relate tables, as well as create and modify queries using SQL
commands.

a Integrate Access with Outlook, Word, and Excel for data sharing and manipulation.

a Modify forms and reports, automate tasks with macros, and enhance functionality
using modules.

1.1. INTRODUCTION:

A database is a device for gathering and arranging data. Databases can store data about
people, things, orders, and other things. Many databases begin as a list in a spreadsheet or
word processing program. Redundancies and inconsistencies start to show up in the data as
the list gets longer. The list style makes the data difficult to grasp, and there are few options
for searching or extracting specific data sets for analysis. Transferring the data to a database
made by a database management system (DBMS), such as Access, is a good solution once
these issues start to arise.

An object container is a computerized database. More than one table may be present in a
database. For instance, a system for tracking inventory that uses three tables is made up of
one database that has three tables rather than three databases. An Access database contains
its tables in a single file along with additional objects like forms, reports, macros, and modules
unless it has been specially created to use data or code from another source. The file extension.
accdb is used for databases generated in the Access 2007 format (which is also supported by
Access 2016, Access 2013, and Access 2010), while the .db file extension is used for databases
created in earlier Access formats. You can use Access 2016, Access 2013, Access 2010, or Access
2007 to create files in earlier file formats (for example, Access 2000 and Access 2002-2003).

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 MS ACCESS

Using Access, you can:

• Add new data to a database, such as a new item in an inventory

• Edit existing data in the database, such as changing the current location of an item

• Delete information, perhaps if an item is sold or discarded

• Organize and view the data in different ways

• Share the data with others via reports, e-mail messages, an intranet, or the Internet

1.2 THE PARTS OF AN ACCESS DATABASE:

Tables:
In that rows and columns are used to organise data, database tables resemble spreadsheets
in appearance. Consequently, importing a spreadsheet into a database table is frequently
relatively simple. The way the data is organised determines whether you save it in a database or
a spreadsheet, which is the fundamental distinction.

The data must be organised into tables in order to prevent redundancies and maximise database
flexibility. When storing data about employees, for instance, each employee should only need to
be entered once in a database that is specifically designed to handle employee data. Products’
data will be kept in their own table, while branch offices’ data will be kept in another table. The
normalisation of this process is known.

Records are the individual rows in a table. Records are the places where the various bits of
information are kept. One or more fields are present in every record. The table’s columns and
fields match up. For instance, you might have a table called “Employees” where each record
(row) has details about a unique person and each field (column) provides a distinct type of
information, such as first name, last name, address, and so on. Any data type, including text,
dates and times, numbers, and other types, must be specified for each field.

Forms:
Using forms, you may design a user interface where users can enter and amend data. Forms
frequently include command buttons and other controls that carry out different functions. Simply
changing your data in the table datasheets will allow you to establish a database without the
use of forms. The majority of database users, however, favour using forms to see, insert, and
amend data in the tables.

You may programme command buttons to do a variety of things, such launch additional forms
or reports, choose the data that displays on the form, and execute other actions. To use an
example, suppose you have a form called “Customer Form” where you may work with client

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 MS ACCESS

information. A button on the customer form may open an order form, where you may enter a
new order for that customer.

Reports:
You prepare, summarise, and present data using reports. A report typically provides an answer
to a certain query, such as “What cities are our customers located in?” or “How much money did
we receive from each customer this year?” Each report’s format can be adjusted to make the
content as readable as feasible.

Running a report at any time will always show the most recent information in the database. The
majority of the time,reports are structured to be printed, but they can also be read on a screen,
exported to another programme, or sent as an attachment to an email message.

Queries:
In a database, queries can carry out a wide range of tasks. The majority of the time, they are
used to obtain specific data from the tables. Queries enable you to view data that is typically
dispersed over multiple tables in a single datasheet. Additionally, queries allow you to set criteria
to “filter” the data down to just the records you want because you often don’t want to see all the
records at once.

In cases where a query is “updateable,” it allows you to modify the information in the underlying
tables using the query datasheet. Keep in mind that your changes are made in the tables as well
as the query datasheet when working in an updateable query.

Select queries and action queries are the two fundamental types of queries. A select query only
retrieves the information and makes it usable. The query’s results can be shown on the screen,
printed, or copied to the clipboard. Another option is to utilise the query’s result as the record
source for a form or report.

An action query, as the name implies, performs a task with the data. Action queries can be used
to create new tables, add data to existing tables, update data, or delete data.

Macros:
Access macros can be considered of as a condensed kind of programming that you can use to
enhance the functionality of your database. To make a macro run each time the button is clicked,
for instance, you may connect a macro to a command button on a form. Actions that carry out
activities, including opening a report, executing a query, or shutting down the database, are
contained in macros. The majority of manual database procedures may be automated using
macros, making them excellent time-saving tools.

Modules:
Like macros, modules are objects that you may employ to give your database extra capabilities.

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While modules are written in the Visual Basic for Applications (VBA) programming language,
macros are created in Access by selecting from a list of macro-operations. A group of
declarations, statements, and methods are kept collectively as a module. A module may be a
standard module or a class module. Forms or reports may have class modules attached to them,
which often contain instructions particular to the form or report to which they are associated.
There are general operations in standard modules that aren’t connected to any other objects.
Class modules are not included in the list of standard modules under Modules in the Navigation
Pane.

1.3 HOW TO USE MICROSOFT ACCESS FOR MANAGING DATABASES:

Microsoft Access is one of the most common programs businesses use for database
management. Understanding how to use Microsoft Access can help you use all the program’s
features. It can also help you manage databases more efficiently and effectively. Managing
databases in Microsoft Access involves various tasks, including creating, opening, designing,
querying, and maintaining databases.

1.3.1. Create a new Access database:

Access includes a number of templates that you can use straight out of the box or as a jumping-
off point. A database that has all the tables, queries, forms, macros, and reports necessary to
complete a certain task is known as a template. A few sample records are included in several
templates to help illustrate how to use them. You can build tables, forms, reports, and other
database objects to establish a database if you don’t want to use a template.

To create any new database in Microsoft Access, simply follow these steps. To build a blank
database or web database for use with web publishing tools, follow these instructions. You can
use these steps to build a database based on one of Access’s pre-built templates.

The steps to build a new database are as follows:

1. Open Access.

2. If Access is already open, select File > New.

3. Select Blank database, or select a template.

4. Enter a name for the database, select a location, and then select Create.

5. If needed, select Enable content in the yellow message bar when the database opens.

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Figure 1.1. Create a new Access database

1.3.2. CREATE A DATABASE BY USING A TEMPLATE:

1. On the File tab, select New, and then select the template that you want to use. Several sets
of templates are available in the “New” tab.

2. Enter a file name in the File Name box. To change the location of the file from the
default, select Browse for a location to put your database, browse to the new location, then
select OK.

3. Select Create.

1.3.2. CREATE A BLANK DATABASE:

1. On the File tab, select New, and then select Blank Database.

2. Enter a filename in the File Name box. To change the location of the file from the default,
select Browse for a location to put your database, browse to the new location, and then
select OK.

3. Select “Create”. Access creates the database with an empty table named Table1 and then
opens Table1 in Datasheet view. The cursor is placed in the first empty cell in the Click to
Add column

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4. Begin entering the data. Entering data in the Datasheet view is designed to be very similar
to working in an Excel worksheet. Create the table structure automatically as you enter
data. Define new fields as you add a new column to the datasheet in the table. Access
automatically sets each field’s data type, based on the data that you enter.

SUMMARY

• A database is a structured collection of data that is organized and stored in a

computer system. It serves as a repository for storing, retrieving, and managing
data efficiently. Databases can store various types of information, such as
customer records, product inventory, financial transactions, and more. They are
essential tools for businesses and organizations to store, manipulate, and retrieve
data for various purposes.

• Tables are the fundamental building blocks of a database. They resemble

spreadsheets and consist of rows and columns, where each row represents a
record, and each column represents a field or attribute. Tables are used to store
structured data.

• Forms provide a user-friendly interface for entering, viewing, and editing data in
tables. They often include controls like text boxes, buttons, and dropdown lists to
facilitate data input.

• Reports are used to present data in a structured and printable format. They allow
you to create formatted documents that summarize and analyze data from your
tables.

• Queries are used to retrieve and manipulate data from one or more tables. They
can filter, sort, and aggregate data to provide specific information based on
criteria you define.

• Macros are sequences of actions that automate tasks within your database.
They can be triggered by events like clicking a button on a form and can perform
various operations, such as opening forms or running queries.

• Modules are used for more advanced programming and customization within
Access. They contain Visual Basic for Applications (VBA) code, which allows you
to create custom functions, automate complex tasks, and extend the functionality
of Access beyond its built-in features.

• Microsoft Access is a versatile tool for managing databases, and it offers a

range of features and components to help you organize and work with your data
effectively. Understanding these components and how to use them can enhance
your ability to manage and manipulate data within Access.

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MULTIPLE CHOICE QUESTIONS (MCQ) FOR PRACTICE

1. What is the primary advantage of using a database over a simple data list?

a) Databases are more cost-effective.

b) Databases are easier to create.
c) Databases can handle larger amounts of data.
d) Databases don’t require any specialized software.

2. Which of the following is not a component of an Access database?

a) Tables
b) Forms
c) Spreadsheets
d) Macros

3.What is the purpose of normalizing data in a database?

a) To make data difficult to access

b) To maximize redundancy
c) To minimize flexibility
d) To prevent redundancies and maximize flexibility

4. Which of the following is a component of a database that allows users to enter and amend
data with a user-friendly interface?

a) Tables
b) Forms
c) Reports
d) Macros

5. What is the primary purpose of reports in a database?

a) To create tables
b) To enter data
c) To summarize and present data
d) To write macros

6. What type of query allows you to view data from multiple tables in a single datasheet?

a) Select query
b) Action query
c) Update query
d) Append query

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7. What does SQL stand for in the context of databases?

a) Simple Query Language

b) Structured Query Language
c) Systematic Query Logic
d) Structured Query Logic

8. Which component of Access is used to automate database tasks and enhance

functionality?

a) Forms
b) Reports
c) Macros
d) Tables

9. In Access, what is the primary purpose of modules?

a) To create tables
b) To design forms
c) To automate tasks and enhance functionality
d) To generate reports

10. To create a new Access database, which menu option should you choose after opening
Access?

a) Edit
b) Tools
c) File
d) View

11. What is the file extension used for databases generated in the Access 2007 format?

a) .accdb
b) .mdb
c) .adp
d) .dat

12. Which type of query is used to perform actions on data, such as adding or deleting
records?

a) Select query
b) Action query
c) Update query
d) Append query

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13. Which Microsoft Office tool can you integrate with Access for sending emails from your
database?
a) Outlook
b) Word
c) Excel
d) PowerPoint

14. In Access, what is the primary purpose of Layout view for forms and reports?
a) Entering data
b) Designing tables
c) Modifying the appearance and layout
d) Writing macros

15. Which component of Access can be used to add titles and logos to forms?
a) Queries
b) Reports
c) Macros
d) Modules

Answers:
1. C) Databases can handle larger amounts of data.

2. C) Spreadsheets

3. D) To prevent redundancies and maximize flexibility

4. B) Forms

5. C) To summarize and present data

6. A) Select query

7. B) Structured Query Language

8. C) Macros

9. C) To automate tasks and enhance functionality

10. C) File

11. A) .accdb

12. B) Action query

13. A) Outlook

14. C) Modifying the appearance and layout

15. B) Reports

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SELF-EXAMINATION QUESTIONS FOR PRACTICE:

1. What is the primary purpose of a database management system (DBMS) like Access?

2. What are some of the issues that can arise when managing data in a spreadsheet or
word processing program instead of a database?

3. What is an object container in the context of a database?

4. How does Access organize its tables and other objects within a database file?

5. What are the file extensions used for Access databases created in different formats?

6. What are the key functions that can be performed using Microsoft Access?

7. Explain the concept of “normalization” in the context of database organization.

8. What are the main components of an Access database, and what are their respective
purposes?

9. How do forms, reports, and queries enhance the usability of a database in Microsoft
Access?

10. What is the role of macros and modules in Access, and how do they differ from each
other?

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CHAPTER 2
CREATE & MANAGE TABLES, CREATE &
MODIFY QUERIES, SQL COMMANDS

LEARNING OBJECTIVE:

a How to create tables.

a Adding, importing, and managing data.

a Understand table and field properties.

a Comprehend relational databases.

a Primary and foreign keys.

a Establishing table relationships.

a Crafting select queries.

a Using SQL for query definition.

a Sorting and summarizing data.

a Basic SQL understanding.

a Writing SELECT statements.

a Utilizing SQL clauses.

a Combining query results with UNION.

2.1 INTRODUCTION:

A straightforward database, like a contact list, might just have one table. But many databases
employ a number of tables. A new file that serves as a container for all of the objects in your
database, including your tables, is created when you establish a new database on your computer.

A table can be created by making a new database, inserting an existing database with a table,
or importing or connecting to a table from another data source, such as a text file, a Microsoft
Excel workbook, a Microsoft Word document, or another database. A brand-new, empty table is
automatically added for you when you establish a brand-new, blank database. After that, you
may begin defining your fields by entering data in the table.

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2.1.1 ADD A TABLE:

You can add new tables to an existing database by using the commands on the Create tab in
the Tables group.

Figure 2.1. Tables group options

2.1.2. CREATE A TABLE, STARTING IN DATASHEET VIEW:

In Datasheet view, you can enter data immediately and let Access build the table structure
for you. Field names are assigned numerically (Field1 and Field2, for example), and Access
automatically sets each field’s data type, based on the data that you enter.

1. On the Create tab, in the Tables group, select Table. Access creates the table and selects
the first empty cell in the Click to Add column.

2. On the Fields tab, in the Add & Delete group, select the type of field that you want to add.
If you don’t find the type that you want, select More Fields.

3. You can move the field by dragging it. When you drag a field in a datasheet, a vertical
insertion bar appears.

4. To add data, begin entering the information in the first empty cell.

5. To rename a column (field), select the column heading, and then enter the new name.
You should give a meaningful name to each field so that you can tell what it contains
when you find it in the Field List pane.

2.1.3. CREATE A NEW TABLE IN A NEW DATABASE:

1. Click File > New, and then select Blank desktop database.
2. In the File Name box, type a file name for the new database.
3. To browse to a different location and save the database, click the folder icon.
4. Click Create.

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2.1.4. CREATE A NEW TABLE IN AN EXISTING DATABASE:

1. Click File > Open, and click the database if it is listed under Recent. If not, select one of
the browse options to locate the database.

2. In the Open dialog box, select the database that you want to open, and then click Open.

3. On the Create tab, in the Tables group, click Table.

4. A new table is inserted in the database and the table opens in Datasheet view.

2.1.5. ADD DATA TO A TABLE:

A blank table can be found in blank databases. In addition to a table, database templates also
include forms, reports, and queries. The steps for adding data to a table in Access are as follows:
1. Name your columns for easy identification by double-clicking each heading and typing
your preferred name. Take a new column for each new piece of information.

2. Complete the rows by clicking in a new field, then typing the relevant information into it.
Each row relates to the same topic.

2.1.6. COPY DATA FROM ANOTHER SOURCE:

If your data is in another program, such as Excel, you can copy and paste it into an Access table.
In general, this works best if your data is already separated into columns, as they are in an Excel
worksheet. If your data is in a word-processing program file, it’s best to use tabs or tables to
separate the columns of data in that file before you copy the data. If your data needs editing or
manipulation (for example, separating full names into first and last names), you might consider
doing this before you copy the data.
When you paste data into an empty table, Access sets the data type of each field according to
what kind of data it finds there. For example, if a pasted field contains nothing but date values,
Access applies the Date/Time data type to that field. If the pasted field contains only the words
yes and no, Access applies the Yes/No data type to the field.

If Access assigns generic field names, you should rename the fields as soon as possible to avoid
confusion. Use the following procedure:
1. On the Home tab, in the Records group, select Save to save the table.

2. On the Home tab, in the View group, select Datasheet View, select each column heading,
and then enter a descriptive field name for each column.

3. Save the table again. You can also rename the fields by switching to Design View and
editing the field names there. To switch to Design View, on the Home tab, in the View
group, select Design View.

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2.1.7. IMPORT, APPEND, OR LINK TO DATA FROM ANOTHER SOURCE:

You might have stored data in another application, and you want to import that data into a new
table or append it to an existing table in Access. Or you might collaborate with people who keep
their data in other applications, and you want to work with that data in Access by linking to it.
Either way, Access makes it easy to work with data from other sources. You can import data from
an Excel worksheet from a table in another Access database, from a SharePoint list, or from a
variety of other sources. The process that you use differs slightly depending on your source, but
you can use the following procedure to get started.

1. On the External Data tab, in the Import & Link group, select New Data Source, and then
select the type of file that you’re importing, as depicted in the following screenshot.

Figure 2.2. External Data options

For example, if you’re importing data from an Excel worksheet, select Excel. If you don’t
find the application type that you need, select More.

2. In the Get External Data dialog box, select Browse to find the source data file, or type the
full path of the source data file in the File name box.

3. Select the option that you want. Note that all programs let you import, and some let you
append or link.

4. In the Specify section, choose how and where you want to store the data in the current
database. You can create a new table that uses the imported data or, with some
programs, you can append the data to an existing table or create a linked table that
maintains a link to the data in the source program.
• If a wizard starts, follow the instructions on the wizard, and on the last page of the
wizard, select Finish.

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• If you import objects or link tables from an Access database, either the Import Objects
or Link Tables dialog box is revealed. Choose the items that you want and then select,
OK.

The exact process that you use depends on whether you choose to import, append, or
link data.

5. Access prompts you about whether you want to save the details of the import operation
that you just completed. If you think that you’ll perform this same import operation again
in the future, select Save import steps, and then enter the details. You can then easily
repeat the operation in the future by selecting Saved Imports on the External Data tab
in the Import & Link group; if you don’t want to save the details of the operation, select
Close.

• If you chose to import a table, Access imports the data into a new table and then
displays the table under the Tables group in the Navigation Pane.

• If you chose to append data to an existing table, Access adds the data to that table.

• If you chose to link to data, Access creates a linked table under the Tables group in
the Navigation Pane.

2.2 TABLE AND FIELD PROPERTIES:

Figure 2.3. Table and Field Properties

1. Table properties
2. Field properties

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Table properties in an Access database are characteristics of a table that influence the overall
look or behaviour of the table. In Design view, the table’s property sheet is where table properties
are set. To indicate how a table is presented by default, for instance, you might set the Default
View property.

A field property pertains to a specific field in a table and describes a feature or attribute of the
field’s behaviour. In the Datasheet view, you can modify several field properties. Using the Field
Properties pane, you may change any field property in Design view as well.

There are typically multiple connected tables in a relational database like Access. Each table
in a well-designed database contains information about a certain topic, such as personnel or
items. Records (rows) and fields (columns) make up a table. Data can be entered in fields in a
variety of formats, including text, numbers, dates, and hyperlinks.

Figure 2.4. Record, Field and Field value

A record: Contains specific data, like information about a particular employee or a product.

A field: Contains data about one aspect of the table subject, such as first name or e-mail address.

A field value: Each record has a field value. For example, Contoso, Ltd. or someone@example.
com.

2.2.1. DATA TYPES:

There is a data type for each field. The data type of a field describes the type of data that field
stores, such as a lot of text or any connected files.

Figure 2.5. Data Type

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A data type is a field property, but it differs from other field properties as follows:
• You set a field’s data type in the table design grid, not in the Field Properties pane.
• A field’s data type determines what other properties the field has.
• You must set a field’s data type when you create the field.

You can create a new field in Access by entering data in a new column in Datasheet view. When
you create a field by entering data in Datasheet view, Access automatically assigns a data type
for the field, based on the value that you enter. If no other data type is implied by your input,
Access sets the data type to Text. If needed, you can change the data type by using the Ribbon.

2.2.2. TABLE RELATIONSHIPS:

Although each table stores data about a different subject, tables in an Access database usually
store data about subjects that are related to each other. For example, a database might contain:
• A customers table that lists your company’s customers and their addresses.
• A products table that lists the products that you sell, including prices and pictures for
each item.
• An orders table that tracks customer orders.

You need a mechanism to connect the data together so that you can simply integrate related
data from those individual tables because you save data about various subjects in separate
tables. You establish relationships to link the data kept in various tables. A relationship is a logical
link between two tables that identifies the fields they share.

2.3 KEYS:

Fields that are part of a table relationship are called keys. A key usually consists of one field, but
may consist of more than one field. There are two kinds of keys:

1. Primary key:
There can only be one primary key per table. One or more fields that uniquely identify each
record you store in the database make up a primary key. A main key is frequently an individual
identification number, such as an ID number, serial number, or code. For instance, you might
have a Customers table with a unique customer ID number for each customer. The primary key
of the Customers database is the customer ID field. When a primary key has many fields, they
are typically already-existing fields that when combined, produce unique values.

2. Foreign key:
Also possible are one or more foreign keys for a table. Values that match those in the primary
key of another table are found in a foreign key. For instance, you might have a Customers table
with a record for every order’s customer ID number in the Orders table. The Orders table’s foreign

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key is the customer ID field.

The foundation of a table connection is the agreement of values between key fields. To merge
data from related tables, you use a table connection. Consider having a Customers table and
an Orders table, for instance. The main key field, ID, in your Customers table serves as the unique
identifier for each record.

Create a relationship between the two keys after adding a foreign key field to the Orders database
that matches the ID field of the Customers table in order to link each order to a customer. A
customer ID value from the Customers dataset is used when adding a record to the Orders
table. You utilise the relationship to determine which data from the Customers table relates to
which records in the Orders table whenever you wish to access any information about the client
who placed an order.

Figure 2.6. Keys

1. A primary key, identified by the key icon next to the field name.
2. A foreign key — note the absence of the key icon.

Do not add a field if you expect that each unique entity represented in the table might require
more than value for the field. Continuing the preceding example, if you want to start tracking
orders placed by your customers, you do not add a field to the table, because each customer
will have more than one order. Instead, you create a new table to store orders, and then create
a relationship between the two tables.

ADD A PRIMARY KEY TO A TABLE:

Create a primary key to associate data between multiple tables.

1. In the Navigation Pane, right click a table, and select Design View.

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2. Select the field or fields you want to use as the primary key.
3. Select Design > Primary Key.

Figure 2.7. Create a primary key to associate data between multiple tables.

Figure 2.8. Primary Key

SET RELATIONSHIPS BETWEEN TABLES:

You can establish associations between several tables once they have been created. When
two fields in distinct tables display the same data, you can establish a relationship between
them. For instance, you may establish a connection between fields in tables for customers and
orders that display the customer ID. Your data remains constant and correct by creating the
relationship. The steps for establishing associations between tables are as follows:

1. Complete one table.

2. Fill out most of another table, leaving the field you want to create a relationship with
blank. Make sure the blank field has the same format as the field you’re creating the
relationship with.
3. Navigate to the ‘Database tools’ tab.
4. Click the ‘Relationships’ button.
5. Drag the completed relationship field to the blank field and drop it.
6. Click ‘Create’ to create the relationship. A line connecting the two fields shows you have
successfully created the relationship.
7. Check the ‘Enforce referential integrity’ box to automatically update one field if the other
gets updated.

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2.4 CREATE & MODIFY QUERIES:

A relational database’s true value resides in its capacity to execute queries rapidly and retrieve
and analyse your data. You can use queries to retrieve data from one or more tables based on
a defined set of search criteria. You will discover how to construct a straightforward one-table
query in this lesson.

Figure 2.9. Query

2.4.1 WHAT ARE QUERIES?

Using queries, you can look up and compile information from one or more tables. A query is
similar to posing a thorough inquiry to your database. To find the precise data you need, you
define particular search criteria when creating a query in Access.

2.4.2 HOW ARE QUERIES USED?

Using queries to find data within a database is much more effective than using straightforward
searches or filters. This is so that queries can combine data from several tables. While you could,
for instance, use a search in the customers database to locate the name of a single client of
your company or a filter on the orders table to examine just orders made during the last week,
neither would enable you to view both clients and orders simultaneously. To get the name and
contact information of every consumer who has made a purchase in the last week, you may
simply run a query. A well-designed query can give information you might not be able to find out
just by examining the data in your tables.

When you run a query, the results are presented to you in a table, but when you design one you
use a different view. This is called Query Design view, and it lets you see how your query is put
together.

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2.4.3 CREATE A SELECT QUERY:

Create a query to focus on specific data.

1. Select Create > Query Wizard.
2. Select Simple Query, and then OK.
3. Select the table that contains the field, add the Available Fields you want to Selected
Fields, and select Next.
4. Choose whether you want to open the query in Datasheet view or modify the query
in Design view, and then select Finish.

2.4.4. CREATE A QUERY BY USING THE DESIGN VIEW:

To create a query within a database, you can use one of two methods. The first method uses the
Design view, where you can build new queries from scratch. The next topic explains the second
method, which uses the Query Wizard. To display the Design view, go to the Create tab, and then
in the Queries group, select Query Design, as the following screenshot depicts

Figure 2.10.The Query Design button on the Create tab

If you want to review data from a database table but have only certain fields from that table, you
can build a basic select query. At its most fundamental level, a select query selects one or more
fields from a table in the database.

Figure 2.11. Fields in a query

When you’re building a query, the questions you ask of the database are called criteria.

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Figure 2.12. Criteria in a query

Select source tables:

To begin creating a query, you first select one or more database objects to use as the source
of your query. For most queries, you’ll use existing database tables. The following screenshot
depicts the list of tables that the Show Table dialog box makes available.

Figure 2.13. The Show Table dialog box

After you add the source tables, you’ll notice that the query editor displays them. The following
screenshot depicts an empty query editor that references only a single table.

Figure 2.14. The query editor

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Select basic query fields:

You use the table in the pane following the query editor to build your questions for the database.
Each query field in this table has a particular purpose for determining the results of your query.
The following table describes what each query field can do in building your query.

Figure 2.15. The query field components

For example, you might create a query field that selects the CustomerID field from the
tblCustomers table and sorts the IDs in descending order. The following screenshot depicts this
query field.

Figure 2.16. A query field

Sort and display query fields:

You can add as many query fields as you need to build a comprehensive query. You can
choose whether to sort each query field and whether to display it in the query results. By using a
combination of these techniques, you can build sophisticated queries relatively quickly.

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Review your query results:

When your query is ready, you can review the results by running your query. To run your query, go
to the Design tab, and then in the Results group, select Run, as the following screenshot depicts.

Figure 2.17. The Run button on the Design tab

When you run the query, Access switches from the Design view to the Datasheet view. The
Datasheet view displays the results of the query.

Example:
Assume that you want to anonymously list the postal code and state for each customer to find
out where your customers live and plan for an expansion of the produce box program. You can
build this query in the Design view by specifying two query fields, as the following table depicts.

Figure 2.18. A query that lists the state and postal code for each customer

After you finish building this query in the Design view, it resembles the following screenshot.

Figure 2.19. A query that returns the State and PostalCode fields from the tblCustomers

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After you run the query, the Datasheet view displays the query results, as the following screenshot
depicts.

Figure 2.20. The Datasheet view

Create a simple query with Query Wizard:

You can use the Query Wizard to automatically create a query. When you use the Query Wizard,
you have less control over the details of the query design at first, but the process is faster than
manually creating a query. The Query Wizard might also help you avoid some common mistakes
you might make when manually building queries.

Use the Query Wizard:

To open the Query Wizard, go to the Create tab, and then in the Queries group, select Query
Wizard, as the following screenshot depicts.

Figure 2.21. The Query Wizard button on the Create tab

The New Query dialog box displays, offering four choices for you to start building your query, as
the following screenshot depicts.

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Figure 2.22. The New Query dialog box

Use the Simple Query Wizard:

The Simple Query Wizard offers the easiest way to create a query that includes one or more
fields from a single database table. To use this wizard, select Simple Query Wizard in the New
Query dialog box. The Simple Query Wizard page displays and includes a list of the tables in the
database. On this page, you select the table you want to include in your query. The following
screenshot depicts selecting the tblCustomers table.

Figure 2.23. Selecting a table for your query

After you select a table, you can select one or more fields in the table to include in your query.

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The following screenshot depicts selecting the CustomerID, FirstName, and LastName fields.

Figure 2.24.2 Selecting the CustomerID, FirstName, and LastName fields

In the final step of the wizard, you can change the title of your query and then select one of
two choices: to open the query so you can review the results or to modify the query design. The
following screenshot depicts this final step.

Figure 2.25. The final step of the Simple Query Wizard

Use the Find Duplicates Query Wizard:

You can use the Find Duplicates Query Wizard to find data that was incorrectly entered more

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than once in your database. To use this wizard, select Find Duplicates Query Wizard in the New
Query dialog box.

The Find Duplicates Query Wizard displays a list of the tables in the database. Select the table
you want to include in your query. The following screenshot depicts selecting the tblCustomers
table.

Figure 2.26. Selecting a table for your query

The next step in the Find Duplicates Query Wizard is to select the fields that you suspect contain
duplicate information. The following screenshot depicts selecting the FirstName and LastName
fields.

Figure 2.27. Selecting the FirstName and LastName fields

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The next step in the wizard asks if you want to display additional data in the query results. The
fields you selected in the previous step will already automatically display in the query results.
The following screenshot depicts selecting the CustomerID field.

Figure 2.28. Adding the CustomerID field to the query

As in the Simple Query Wizard, the final step of the Find Duplicates Query Wizard is to change the
title of your query if you want and then select one of two choices: to open the query so you can
review the results or to modify the query design, as the following screenshot depicts.

Figure 2.29. The final step of the Find Duplicates Query Wizard

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2.5 SQL COMMANDS:

SQL, or Structured Query Language, is the language you use to request data from a database.
SQL is an English-like computer language that database programmes can understand. Behind
the scenes, SQL is used for each query you execute.

Knowing how SQL operates can both help you write better queries and make it simpler for you to
figure out how to improve a query that isn’t giving you the results you desire.

2.5.1 WHAT IS SQL?

A computer language called SQL is used to manipulate fact sets and the connections between
them. SQL is the language used to manipulate data in relational database programmes like
Microsoft Office Access. SQL is easier to read and grasp even for a beginner than many other
computer languages. SQL is a recognised international standard by organisations like ISO and
ANSI, like many other computer languages.

SQL is used to define data sets that can be used to provide answers to questions. The proper
syntax must be used while using SQL. The collection of guidelines known as syntax ensures that
a language’s constituent parts are combined correctly. Many of the components used in Visual
Basic for Applications (VBA) syntax are also used in SQL syntax, which is based on English syntax.

For example, a simple SQL statement that retrieves a list of last names for contacts whose first
name is Mary might resemble this:
SELECT Last_Name
FROM Contacts
WHERE First_Name = ‘Mary’;

2.5.2 SELECT STATEMENTS:

To describe a set of data by using SQL, you write a SELECT statement. A SELECT statement contains
a complete description of a set of data that you want to obtain from a database.

This includes the following:

• What tables contain the data.

• How data from different sources is related.

• Which fields or calculations will produce the data.

• Criteria that data must match to be included.

• Whether and how to sort the results.

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2.5.3. SQL CLAUSES:

Like a sentence, a SQL statement has clauses. Each clause performs a function for the SQL
statement. Some clauses are required in a SELECT statement. The following table lists the most
common SQL clauses.

Figure 2.30. SQL Clauses

2.5.4. SQL TERMS:

Each SQL clause is composed of terms — comparable to parts of speech. The following table lists
types of SQL terms.

Figure 2.31 SQL terms

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2.5.5. BASIC SQL CLAUSES: SELECT, FROM, AND WHERE:

A SQL statement takes the general form:

SELECT field_1
FROM table_1
WHERE criterion_1
;

The following illustrates what a SQL statement for a simple select query might look like in Access:

Figure 2.33. Basic SQL clauses

1. SELECT clause

2. FROM clause

3. WHERE clause

This example SQL statement reads “Select the data that is stored in the fields named E-mail
Address and Company from the table named Contacts, specifically those records in which the
value of the field City is Seattle.”

Let’s look at the example, one clause at a time, to see how SQL syntax works.

The SELECT clause:

SELECT [E-mail Address], Company

This is the SELECT clause. It consists of an operator (SELECT) followed by two identifiers ([E-mail
Address] and Company). If an identifier contains spaces or special characters (such as “E-mail
Address”), it must be enclosed in square brackets. A SELECT clause does not have to say which
tables contain the fields, and it cannot specify any conditions that must be met by the data to be
included. The SELECT clause always appears in front of the FROM clause in a SELECT statement.

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The FROM clause:

FROM Contacts
This is the FROM clause. It consists of an operator (FROM) followed by an identifier (Contacts).A
FROM clause does not list the fields to be selected.

The WHERE clause:

WHERE City=”Seattle”
This is the WHERE clause. It consists of an operator (WHERE) followed by an expression
(City=”Seattle”). You can accomplish many of the actions that SQL enables you to do by using
SELECT, FROM, and WHERE clauses.

Sorting the results: ORDER BY

Access offers the same ability to sort query results in a datasheet as Microsoft Excel. By using an
ORDER BY clause in the query, you can also indicate how you want the results sorted after the
query is executed. The ORDER BY clause is the final clause in the SQL statement, if one is used.The
fields you wish to employ for sorting are listed in an ORDER BY clause in the same order that you
want to perform the sort operations.

For example, suppose that you want your results sorted first by the value of the field Company in
descending order, and — if there are records with the same value for Company — sorted next by
the values in the field E-mail Address in ascending order. Your ORDER BY clause would resemble
the following:
ORDER BY Company DESC, [E-mail Address]

Working with summarized data: GROUP BY and HAVING

Sometimes you need to work with summarised data, such as the total monthly sales or the priciest
stock items. Applying an aggregate function to a field in your SELECT clause will accomplish this.
As an illustration, your SELECT clause would look something like this if you want your query to
display the number of email addresses listed for each business:
SELECT COUNT([E-mail Address]), Company

The aggregate functions that you can use depend on the type of data that is in the field or
expression that you want to use.

Specifying fields that are not used in an aggregate function: The GROUP BY clause

The majority of the time, a GROUP BY clause must be created when using aggregate functions.

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All the fields to which you don’t apply an aggregate function are listed in a GROUP BY clause. You
don’t need to add the GROUP BY clause if you use aggregate functions on every field in a query.

The WHERE clause, or the FROM clause if there is no WHERE clause, is followed immediately by a
GROUP BY clause. The fields are listed in the SELECT clause’s GROUP BY clause.

For example, continuing the previous example, if your SELECT clause applies an aggregate
function to [E-mail Address] but not to Company, your GROUP BY clause would resemble the
following:
GROUP BY Company

Limiting aggregate values by using group criteria: the HAVING clause

If you want to use criteria to limit your results, but the field that you want to apply criteria to
is used in an aggregate function, you cannot use a WHERE clause. Instead, you use a HAVING
clause. A HAVING clause works like a WHERE clause, but is used for aggregated data.

For example, suppose that you use the AVG function (which calculates an average value) with
the first field in your SELECT clause:
SELECT COUNT([E-mail Address]), Company

If you want the query to restrict the results based on the value of that COUNT function, you
cannot use a criteria for that field in the WHERE clause. Instead, you put the criteria in a HAVING
clause. For example, if you only want the query to return rows if there are more than one e-mail
addresses associated with the company, the HAVING clause might resemble the following:
HAVING COUNT([E-mail Address])>1

Combining query results: UNION

Use the UNION operator to examine all the data produced by a number of related select queries
as a single, unified set.

You can combine two SELECT statements into one using the UNION operator. The output fields
from the SELECT statements you combine must be the same number, in the same sequence,
and include the same data types or ones that are compatible. Data from each set of related
fields is combined into one output field during query execution, resulting in an output that has
the same number of fields as the select statements.

When you use the UNION operator, you can also specify whether the query results should include
duplicate rows, if any exist, by using the ALL key word.

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The basic SQL syntax for a union query that combines two SELECT statements is as follows:
SELECT field_1
FROM table_1
UNION [ALL]
SELECT field_a
FROM table_a
;

Consider having a table called Products and another table called Services, for instance. The
product or service name, price, warranty or guarantee, and if you offer the good or service solely
are all fields in both tables. The core information—whether a certain good or service comes with
a quality guarantee—is the same whether it is stored in the Products table for products or the
Services table for services. The four fields from the two tables can be combined using a union
query, like the one shown below:

SELECT name, price, warranty_available, exclusive_offer

FROM Products
UNION ALL
SELECT name, price, guarantee_available, exclusive_offer
FROM Services;

SUMMARY:

CREATING A TABLE IN ACCESS:

You can create a table in Access in various ways:

Add a Table: Use the Create tab to add a new table to an existing database.

Datasheet View: Enter data directly in Datasheet view, and Access will create the table structure
for you.

New Database: Create a new blank database, and a blank table is automatically included.
Existing Database: Open an existing database, click Table on the Create tab to add a new table.

Adding Data to a Table:

• Name the columns (fields) to identify them easily.

• Fill in rows with relevant data.

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• You can copy data from another source, but ensure data types match and rename
fields if necessary.

Importing Data:

• Use the External Data tab to import data from various sources, like Excel or text files.
• Follow the wizard to specify the source and mapping.

Table and Field Properties:

• Table properties affect table behavior, set in Design view.

• Field properties define attributes of specific fields, adjusted in Datasheet view or Design
view.

Table Relationships:

• Tables in a relational database are often connected.

• Relationships link data between tables, ensuring data integrity.
• Primary keys uniquely identify records in a table, while foreign keys link to primary keys
in other tables.

Creating and Modifying Queries:

• Queries retrieve and analyze data from one or more tables based on specified criteria.
• You can create queries using the Query Wizard or Design view, selecting tables, fields,
and criteria.
• Sort results using ORDER BY, aggregate data with GROUP BY and HAVING clauses, and
combine results with UNION.

SQL Commands:

• SQL (Structured Query Language) is used to request data from a database.

• SQL consists of SELECT, FROM, and WHERE clauses, which specify data sources, fields,
and criteria.
• Use GROUP BY and HAVING for summarized data and UNION to combine query results.

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MULTIPLE CHOICE QUESTIONS (MCQ) FOR PRACTICE

1. What is the purpose of a database table in Access?

a) To store queries
b) To store forms
c) To store data
d) To store reports

2. How can you add a new table to an existing database in Access?

a) Use the Create tab in the Queries group
b) Use the Create tab in the Tables group
c) Use the Design View tab in the Tables group
d) Use the Add Table tab in the Database Tools group

3. In Datasheet view, how are field names assigned when creating a table?
a) Manually by the user
b) Automatically based on the data entered
c) Numerically (e.g., Field1, Field2)
d) Randomly generated names

4. How can you rename a column (field) in Access?

a) Right-click the column and select Rename
b) Select the column heading and press F2
c) Double-click the column heading and enter a new name
d) All of the above

5. What is the first step to create a new table in a new database?

a) Click File > Open
b) Click File > New and select Blank desktop database
c) Click the Tables group in the Create tab
d) Click the Tables tab in the Design View

6. How can you add data to a table in Access?

a) By importing data only
b) By manually entering data only
c) By using forms only
d) By using both importing and manually entering data

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7. When pasting data into an empty table in Access, how does Access determine the data
type of each field?
a) It sets all fields to Text data type
b) It uses the Date/Time data type for all fields
c) It assigns data types based on the data being pasted
d) It prompts the user to select data types

8. How can you establish a relationship between tables in Access?

a) By adding a foreign key to one table
b) By using the Join command in a query
c) By creating a primary key in one table that matches a foreign key in another
d) By sorting the tables in alphabetical order

9. What is a primary key in a database table?

a) A field with unique values that identifies each record
b) A field with the most important data
c) A field that is used for sorting records
d) A field with duplicate values

10. What is a foreign key in a database table?

a) A field with unique values that identifies each record
b) A field with duplicate values
c) A field that links to another table’s primary key
d) A field that stores hyperlinks

11. What does the SQL “SELECT” statement do in a query?

a) Adds a new record to the table
b) Updates an existing record
c) Retrieves data from one or more tables
d) Deletes records from the table

12. Which SQL clause is used to specify the source tables for a query?
a) SELECT
b) FROM
c) WHERE
d) GROUP BY

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13. Which SQL clause is used to filter data in a query based on specific criteria?
a) SELECT
b) FROM
c) WHERE
d) GROUP BY

14. How can you sort the results of a query in SQL?

a) Use the GROUP BY clause
b) Use the ORDER BY clause
c) Use the HAVING clause
d) Use the SELECT clause

15. When do you use the HAVING clause in SQL?

a) To filter data before aggregation
b) To specify the source tables for a query
c) To sort the query results
d) To filter aggregated data

Answers:

1. c. To store data
2. b. Use the Create tab in the Tables group
3. c. Numerically (e.g., Field1, Field2)
4. d. All of the above
5. b. Click File > New and select Blank desktop database
6. d. By using both importing and manually entering data
7. c. It assigns data types based on the data being pasted
8. c. By creating a primary key in one table that matches a foreign key in another
9. A field with unique values that identifies each record
10. A field that links to another table’s primary key
11. Retrieves data from one or more tables
12. b. FROM
13. c. WHERE
14. b. Use the ORDER BY clause
15. d. To filter aggregated data

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SELF-EXAMINATION QUESTIONS FOR PRACTICE:

1. What is the purpose of a database in Access, and why might it contain multiple
tables?

2. How can you create a new table in an existing database in Access?

3. Explain the steps to add data to a table in Access, and why is it important to give
meaningful names to columns?

4. What are some methods for copying data from another source into an Access table?

5. How do you establish relationships between tables in Access, and why is this
important in a relational database?

6. What is a primary key, and why is it essential in a database table?

7. Differentiate between a primary key and a foreign key in Access.

8. Describe the purpose of SQL commands in Access, and provide an example of a

simple SQL SELECT statement.

9. How can you sort the results of a query in Access using SQL?

10. Explain the role of the GROUP BY and HAVING clauses in SQL when working with
aggregated data in Access.

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CHAPTER 3
INTEGRATING MS ACCESS WITH MS OUTLOOK,
MS WORD, MS EXCEL:

LEARNING OBJECTIVE

By the end of this module, you will master the integration of Microsoft Access with Microsoft
Outlook, gaining the ability to:

a Export Data to Outlook: Export Access data to Outlook in various formats.

a Link Access Tables: Create linked tables to access Outlook data seamlessly.

a Send Email from Access: Automate email sending via VBA code.

a Calendar Integration: Manage Outlook calendars from within Access.

3.1. INTEGRATING MS ACCESS WITH MS OUTLOOK

Integrating Microsoft Access with Microsoft Outlook can be a useful way to streamline data
management and communication within your organization. Here are some common ways to
integrate the two applications:

3.1.1. EXPORTING DATA TO OUTLOOK:

You can export data from your Access database to Outlook in various formats, such as CSV or
Excel, and then import it into Outlook.

To do this, open your Access database, select the data you want to export, go to the “External
Data” tab, and choose the export format. You can then follow the wizard to export the data to a
file.

After exporting, you can import this file into Outlook by going to the “File” tab in Outlook, selecting
“Open & Export,” and then choosing “Import/Export.” Follow the import wizard to bring the data
into your Outlook contacts, calendar, or other items.

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3.1.2. LINKING ACCESS TABLES:

• You can create linked tables in Access that connect to Outlook data, such as your Outlook
contacts or calendar.
• To link a table, open your Access database, go to the “External Data” tab, and select “More”
in the “Import & Link” group. Choose “Outlook Folder” and follow the wizard to select the
Outlook folder you want to link.
• Once linked, you can use Access to query and manipulate the Outlook data as if it were
a regular Access table.

3.1.3. SENDING EMAIL FROM ACCESS:

• You can automate the process of sending emails from Access by using VBA (Visual Basic
for Applications) code.
• In Access, you can create a form or a report with a button that triggers an email to be
sent through Outlook.
• You’ll need to write VBA code to open Outlook, create a new email, and populate the
email fields (recipient, subject, body, attachments) with the desired information.

3.1.4. CALENDAR INTEGRATION:

• You can also integrate Access with Outlook calendars to manage appointments and
events.
• Use the Outlook Calendar API or VBA to create, update, or delete calendar events from
within Access.

3.2 INTEGRATING MS ACCESS WITH MS WORD

• Integrating Microsoft Access with Microsoft Word can be beneficial for creating customized
documents based on data stored in your Access database. Here are some common
ways to integrate the two applications:

3.2.1 MAIL MERGE:

• One of the most common ways to integrate Access and Word is by using the Mail Merge
feature in Word. You can use Access as the data source for your Word documents.
• Open Microsoft Word and create a new document.
• In the Word document, go to the “Mailings” tab and select “Start Mail Merge.”

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• Choose the type of document you want to create (e.g., letters, labels, envelopes).
• Select “Select Recipients” and choose “Use an Existing List.” Browse to your Access
database and select the table or query containing the data.
• Insert merge fields into your Word document where you want the data to appear.
• Complete the merge, and Word will generate individual documents with data from your
Access database.

3.2.2. EMBEDDING ACCESS DATA:

• You can embed Access data directly into a Word document. This is useful for creating
reports or documents that include tables or charts based on Access data.
• In Word, go to the “Insert” tab and select “Object” or “Table.” Choose to insert an “Object.”
• In the “Object” dialog, select “Microsoft Office Access Database” and choose the Access
database file.
• You can then select specific tables, queries, or forms to embed in the document.
• Word will display the Access data in your document, and you can format it as needed.

3.2.3. VBA (VISUAL BASIC FOR APPLICATIONS):

• To create more complex integrations, you can use VBA to automate interactions between
Access and Word.
• Write VBA code in Access that opens Word, creates a new document, and populates it
with data from the database.
• You can also automate the creation of reports or documents based on specific criteria.

3.3. INTEGRATING MS ACCESS WITH MS EXCEL

• Integrating Microsoft Access with Microsoft Excel can be useful for sharing and analyzing
data between the two applications. Here are some common ways to integrate the two:

3.3.1. IMPORT AND EXPORT DATA:

• One of the simplest ways to integrate Access and Excel is by importing and exporting
data.
• To export data from Access to Excel, open your Access database, select the table or
query you want to export, go to the “External Data” tab, and choose “Excel” as the export

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format. Follow the wizard to export the data.

• To import data from Excel to Access, you can use a similar process. Open Access, go to
the “External Data” tab, choose “Excel,” and follow the wizard to select the Excel file and
import the data into a new or existing table.

3.3.2. LINKING TABLES:

• You can link Excel tables in Access, which allows you to work with Excel data in Access
without physically importing it.
• In Access, go to the “External Data” tab, choose “Excel” as the data source, and select
the Excel file. Follow the wizard to link the Excel table.
• Linked tables can be used in queries, forms, and reports in Access, enabling you to
combine data from both sources.

3.3.3. AUTOMATION WITH VBA:

• You can use VBA (Visual Basic for Applications) to automate the transfer of data
between Access and Excel.
• Write VBA code in Access to open an Excel workbook, copy data from Access, and paste
it into Excel or vice versa.
• You can also automate data transformations, calculations, and reporting using VBA.

3.3.4. EXCEL AS A REPORTING TOOL:

• Excel can be used as a reporting tool for Access data. You can design pivot tables,
charts, and reports in Excel that update dynamically when Access data changes.

SUMMARY:

Integrating MS Access with MS Outlook:

• Export Data: Transfer Access data to Outlook for contacts and calendars.

• Link Tables: Create linked tables for seamless data interaction.

• Automate Emails: Use VBA to automate email sending from Access.

• Calendar Management: Integrate Access with Outlook calendars.

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`Integrating MS Access with MS Word:

• Mail Merge: Use Access as a data source for customized Word documents.

• Embed Data: Embed Access data directly into Word documents.

• VBA Automation: Develop VBA code for complex integrations.

Integrating MS Access with MS Excel:

• Import/Export Data: Easily move data between Access and Excel.

• Linked Tables: Work with Excel data in Access without importing.

• VBA Automation: Automate data transfers and calculations.

• Excel Reporting: Create dynamic Excel reports based on Access data.

MULTIPLE CHOICE QUESTIONS (MCQ) FOR PRACTICE

1. How can you export data from Microsoft Access to Microsoft Outlook?
a) Copy and paste the data
b) Use the “Export” option in Access
c) Use VBA to send data
d) There is no way to export data from Access to Outlook

2. Which format can you use to export data from Access to Outlook?
a) PDF
b) CSV
c) HTML
d) All of the above

3. What is VBA in the context of integrating Access with Outlook?

a) Visual Business Application
b) Virtual Basic for Access
c) Visual Basic for Applications
d) Very Basic Automation

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4. How can you link Access tables to Outlook data?

a) Through the Access “Link Tables” feature
b) By copying and pasting data
c) By importing a CSV file
d) This is not possible

5. Which of the following can you automate using VBA when integrating Access with
Outlook?
a) Sending emails
b) Creating new Outlook folders
c) Importing data from Excel
d) All of the above

6. What can you achieve by integrating Access with Outlook calendars?

a) Automatically importing Excel files
b) Managing appointments and events
c) Exporting data to PDF
d) Embedding Access forms in Word documents

7. What is a common method for integrating Microsoft Access with Microsoft Word for
document creation?
a) Using Excel as an intermediary
b) Sending data via email
c) Utilizing the Mail Merge feature in Word
d) Manually copying and pasting data

8. What is the primary purpose of the Mail Merge feature when integrating Access and
Word?
a) To send emails from Access
b) To create customized documents using Access data
c) To import Excel files into Access
d) To link Access tables with Word documents

9. How can you embed Access data into a Word document?

a) By exporting data to Excel first
b) By using the “Insert” tab in Word
c) By linking Access tables in Word
d) By converting Access data to text files

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10. What role does VBA play in integrating Access with Word?
a) Automating data exports to PDF
b) Creating complex database structures
c) Automating interactions and document population
d) Linking Access forms to Excel workbooks

11. What is a common method for integrating Microsoft Access with Microsoft Excel for data
sharing and analysis?
a) Exporting data to CSV
b) Creating custom charts in Access
c) Using Access as a pivot table tool
d) Importing and exporting data

12. What is the advantage of linking Excel tables in Access compared to importing Excel
data?
a) Linked tables are read-only
b) Linked tables are stored within Access
c) Linked tables allow real-time updates from Excel
d) Linked tables require manual updates

13. How can you automate data transfer between Access and Excel?
a) By manually copying and pasting data
b) By using VBA to automate the process
c) By converting Access tables to PDF
d) By importing/exporting data as CSV files

14. What can Excel be used for when integrated with Access data?
a) Real-time data updates
b) Creating pivot tables and charts
c) Sending emails from Access
d) Linking Access forms to Outlook

15. Which of the following is NOT a method of integrating Access with Excel?
a) Importing and exporting data
b) Using VBA for data transfer
c) Creating linked tables
d) Embedding Access forms in Excel

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ANSWERS:
1. B) Use the “Export” option in Access

2. B) CSV

3. C) Visual Basic for Applications

4. Through the Access “Link Tables” feature

5. Sending emails

6. Managing appointments and events

7. Utilizing the Mail Merge feature in Word

8. To create customized documents using Access data

9. By using the “Insert” tab in Word

10. Automating interactions and document population

11. Importing and exporting data

12. Linked tables allow real-time updates from Excel

13. B) By using VBA to automate the process

14. B) Creating pivot tables and charts

15. D) Embedding Access forms in Excel

SELF-EXAMINATION QUESTIONS FOR PRACTICE

1. How can you export data from Microsoft Access to Microsoft Outlook, and what are the
supported export formats?

2. Describe the process of linking Access tables to Outlook data. What benefits does this
provide?

3. What is VBA, and how can it be used to automate the process of sending emails from
Access via Outlook?

4. How can you integrate Access with Outlook calendars, and what are the potential
applications of this integration?

5. In what scenarios would you choose to integrate Microsoft Access with Microsoft Word,
and what are the benefits of doing so?

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6. Explain the steps involved in using Mail Merge in Word with Access as the data source.
What types of documents can you create using this method?

7. What is the purpose of embedding Access data directly into a Word document? How
can this be accomplished?

8. How can VBA be utilized to create more complex integrations between Access and
Word, and what are some examples of such integrations?

9. Why might you want to integrate Microsoft Access with Microsoft Excel, and what are
some common methods for doing so?

10. What is the advantage of linking Excel tables in Access, and how does this differ from
importing Excel data into Access?

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CHAPTER 4
MODIFY FORMS IN LAYOUT VIEW:
LEARNING OBJECTIVE:

a Effectively add titles and logos to Access forms.

a Differentiate Layout and Design views.

a Utilize Title and Logo options.

a Adjust logos and understand form view limitations.

a Understand title/logo importance.

a Use Title and Logo tools.

a Add, resize logos.

a Recognize form view limits.

4.1. ADD A TITLE TO A FORM:

You can add a title to a form in Layout view or Design view by using the Title option on the Design
tab within the Form Design Tools or Form Layout Tools tab. Adding a title will add a Form Header
if the form doesn’t have one already. If there is a title already, the Title option will select the text
in the title and allow you to edit it.

The title is really a label control that is added to the form header in a layout. The layout has two
columns: the first column contains an empty cell for an image or logo, and the second column
contains the title label.

Note that you can add a title to any form, including a datasheet form. However, form headers
and footers are not available when the form is in Datasheet view.

To add a title:

1. In the Layout view of the form, go to the Design tab within the Form Layout Tools tab, and then
in the Header/Footer group, select Title. Alternatively, in the Design view of the form, go to the
Design tab within the Form Design Tools tab, and then in the Header/Footer group, select Title.
The following screenshot highlights the Design tab within the Form Layout Tools tab and the Title
option in the Header/Footer group.

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Figure 4.1. The Title option on the Design tab in the ribbon

2. Enter the title text and then select Enter.

4.1.1. ADD A LOGO TO A FORM HEADER:

You can add a logo to a form in Layout view or Design view by using the Logo option on the
Design tab within the Form Design Tools or Form Layout Tools tab. Adding a logo in this way will
add a Form Header to the form if the form doesn’t have one already. The logo is added to the
form header in a layout. The layout has two columns: the first column contains the logo, and the
second column contains a label in which you can add a title.

Note that you can add a logo to any form, including a datasheet form. However, form headers
and footers are not available when the form is in Datasheet view.

To add a logo:

1. Open a form in Design view.

2. In the Layout view of the form, go to the Design tab within the Form Layout Tools tab,
and then in the Header/Footer group, select Logo. Alternatively, in the Design view
of the form, go to the Design tab within the Form Design Tools tab, and then in the
Header/Footer group, select Logo. The following screenshot highlights the Design tab
within the Form Layout Tools tab and the Logo option in the Header/Footer group.

Figure 4.2. The Logo option on the Design tab

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3. Browse to the picture you want to use, select it, and then select Open.

4. Optionally, resize the picture by changing the Width and Height values in the Property
Sheet pane or by resizing the layout with your cursor.

5. Optionally, select Title to add a title to the same layout.

Figure 4.3. Resizing the layout for a logo image and title

SUMMARY:

To enhance the appearance of forms in Microsoft Access in either Layout view or Design
view, you can add titles and logos to form headers using the Form Design Tools or Form
Layout Tools tab.

Adding a Title to a Form:

• Go to the Design tab in Form Layout or Form Design Tools.

• In the Header/Footer group, choose “Title.”
• Enter your title text and press Enter.

Adding a Logo to a Form Header:

• Open the form in Design view.

• In Form Layout or Form Design Tools, go to the Design tab.
• In the Header/Footer group, select “Logo.”
• Pick your image and click “Open.”
• Optionally, adjust the image size in the Property Sheet or resize the layout.
• Optionally, add a title to the same layout by selecting “Title.”

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Multiple Choice Questions (MCQ) for Practice:

1. What is the primary purpose of adding a title to an Access form?

a) To add a decorative element
b) To provide a description of the form’s purpose
c) To create a header for every record
d) To format the form background

2. In which views can you add or edit a title in Microsoft Access?

a) Only in Layout view
b) Only in Design view
c) Both in Layout and Design views
d) Only in Datasheet view

3. Where can you find the Title option for adding or editing a title in Access?
a) In the Format tab
b) In the Home tab
c) In the Design tab within Form Design Tools
d) In the Data tab

4. How can you edit an existing title in an Access form?

a) Right-click and select “Edit Title”
b) Double-click on the title text
c) Select the title, then press the Delete key
d) You cannot edit existing titles.

5. What is the primary function of a title added to an Access form?

a) To display a company logo
b) To provide a description of the form’s purpose
c) To sort data in the form
d) To create a footer for every record

6. How can you access the Logo option for adding a logo to an Access form in Design view?
a) By right-clicking on the form background

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b) By selecting “Insert Logo” from the Format menu

c) In the Design tab within Form Design Tools
d) In the Layout tab within Form Layout Tools

7. What typically appears in the first column of the layout when a logo is added to an Access
form?
a) The form title
b) An empty cell for an image or logo
c) The form footer
d) The form record data

8. In which form view are form headers and footers not available when adding a logo?
a) Only in Layout view
b) Only in Design view
c) Both in Layout and Design views
d) Only in Datasheet view

9. Why might you want to resize a logo added to an Access form?

a) To distort the image
b) To fit it within the form header
c) To change its color
d) To remove it from the form

10. Which tab should you select to add a logo to an Access form in Layout view?
a) Format tab
b) Design tab within Form Design Tools
c) Layout tab within Form Layout Tools
d) Home tab

11. When adding a title to an Access form, what is the primary benefit it provides to users?
a) Enhancing form aesthetics
b) Increasing data storage capacity
c) Improving data validation
d) Adding extra rows to the form

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12. In Access, if there is already a title on a form, what does selecting the Title option allow
you to do?
a) Delete the title
b) Change the font style
c) Select and edit the existing title text
d) Add a second title to the form

13. What is the main purpose of adding a logo to an Access form?

A) To add visual flair to the form
B) To resize the form
C) To create a second header
D) To change the form’s color scheme

14. In Access, which view allows you to browse for and select an image file when adding a
logo to a form?
a) Form view
b) Datasheet view
c) Layout view
d) Design view

15. What options are typically available for resizing a logo added to an Access form?
a) Width and Height values
b) Color and background options
c) Font style and size
d) Sorting and filtering settings

ANSWERS:

1. B) To provide a description of the form’s purpose

2. C) Both in Layout and Design views
3. C) In the Design tab within Form Design Tools
4. B) Double-click on the title text
5. B) To provide a description of the form’s purpose
6. C) In the Design tab within Form Design Tools

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7. B) An empty cell for an image or logo

8. D) Only in Datasheet view
9. B) To fit it within the form header
10. C) Layout tab within Form Layout Tools
11. A) Enhancing form aesthetics
12. C) Select and edit the existing title text
13. A) To add visual flair to the form
14. C) Layout view
15. A) Width and Height values

SELF-EXAMINATION QUESTIONS FOR PRACTICE:

1. Why is adding a title to an Access form important, and what is its purpose?

2. In which two views can you add a title to an Access form?

3. How do you access the Title option for adding or editing a form title in Microsoft
Access?

4. Explain the procedure for editing an existing title in an Access form.

5. What is the primary function of a title in Access forms?

6. Describe the steps to add a logo to an Access form in Layout view.

7. How can you access the Logo option for adding a logo to an Access form in Design
view?

8. What are the two columns typically found in the layout when a logo is added to an
Access form?

9. Why might you want to resize a logo added to an Access form, and how can you do
it?

10. In which form view are form headers and footers not available, and why is this
important to consider when adding logos?

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CHAPTER 5
MODIFY REPORTS IN LAYOUT VIEW:

LEARNING OBJECTIVE:

By the end of this training module, you will be proficient in using Microsoft Access’s Layout View
to enhance reports. They will understand how to:

a Navigate Layout View: Learn the benefits of Layout View in Access, which closely resembles
the printed report and is suitable for various modifications.

a Modify Reports: Learn to switch between Layout and Design Views, adjust column/field
widths, change row/field heights, and add new fields for improved report readability.

5.1 INTRODUCTION:

You can organize and summaries data in reports in a variety of ways. Layout view and Design
view are two views that Access offers you for editing your report. Which view you choose will
depend on the exact activity you’re attempting to do. However, you can utilize Layout View or
Report View to assist with data locating after creating a report. For instance, you can quickly
sort field data one at a time using Layout View, or you can use the Group, Sort, and Total pane
to carry out more complicated sorts. Additionally, you can filter data in Layout View so that you
only see the records that match the criteria you choose.

5.2 UNDERSTAND LAYOUT VIEW:

The easiest view to utilize for report modification is layout view, which can be used for almost
all modifications you could wish to make to a report in Access. The report is actually running
in Layout view, allowing you to see your data almost exactly as it will on paper. But in this view,
you can also alter the report’s layout. It’s a very helpful view for altering column widths, adding
grouping levels, or carrying out nearly any other action that impacts the layout and readability
of the report because you can see the data while you are making the modifications. An example
of a customer phone book report in layout view is shown in the example below.

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Figure 5.1. Report in Layout view

The report you see in Layout view does not look not exactly the same as the printed report. For
example, there are no page breaks in Layout view. Also, if you have used Page Setup for format
your report with columns, the columns are not displayed in Layout view. However, Layout view
gives you a very close approximation of the printed report. If you want to see how the report will
look when printed, use Print Preview.

Certain tasks cannot be performed in Layout view, and require you to switch to Design view. In
certain situations, Access will display a message telling you that you must switch to Design view
to make a particular change.

5.3 MODIFY REPORT ELEMENTS AND POSITIONING:

When creating reports, you also need to consider the report’s design layout and common report
modifications that you can perform in Layout view. You can use the following steps to modify
some report design elements for an existing report.

1. On the Home tab, in the Views group, select View, and then select Design View.

2. When the edit grids appear, to modify a column or field in Layout view:

a. Select an item in a column that you want to adjust. A border appears around the item
to indicate that the field is selected.
b. Drag the right or left edge of the border until the column is the width you want.
Alternatively, you can adjust report property values in the Property Sheet pane. To
open the Property Sheet pane, on the Design tab, in the Tools group, select Property
Sheet. You can also open the Property Sheet pane by selecting Fn+F4. Make edits
to the report properties by adjusting the property values for the selected item, as
depicted in the following screenshot:

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Figure 5.2. Property Sheet pane for a report

You can also select the Report drop-down list in the Property Sheet pane and then choose the
option you want to modify, as depicted in the following screenshot.

Make the required modifications, and then save your report.

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Figure 5.3. Modifying a report option in the Property Sheet pane

5.4 CHANGE COLUMN OR FIELD WIDTH IN LAYOUT VIEW:

• Click an item in the column that you want to adjust.

A border is drawn around the item to indicate that the field is selected.
• Drag the right or left edge of the border until the column is the width you want.

5.5 CHANGE ROW OR FIELD HEIGHT IN LAYOUT VIEW:

• Click an item in the row that you want to adjust.

A border is drawn around the item to indicate that the field is selected.
• Drag the top or bottom edge of the border until the row is the height you want.

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5.6 ADD A FIELD IN LAYOUT VIEW:

• On the Design tab, in the Tools group, click Add Existing Fields.
The list of available fields is displayed. If there are fields available in other tables, these
will be displayed under Fields available in other tables.
• Drag a field from the Field List onto the report. As you move the field, a highlighted area
will indicate where the field will be placed when you release the mouse button.

SUMMARY:

Access offers two report editing views: Layout View and Design View.

• Layout View is ideal for organizing data, sorting, filtering, and basic design changes.

• Design View is for more complex tasks.

• In Layout View, you can adjust column and row widths, add fields, and use the
Property Sheet pane for fine-tuning.

• Layout View provides a close approximation of the printed report’s appearance.

• For complex changes, you may need to switch to Design View.

MULTIPLE CHOICE QUESTIONS (MCQ) FOR PRACTICE

1. What are the two primary views for editing reports in Microsoft Access?
a) Design View and Table View
b) Layout View and Print View
c) Design View and Layout View
d) Design View and Datasheet View

2. In which view can you see your report data almost exactly as it will appear on paper while
still being able to make layout modifications?
a) Print View
b) Datasheet View
c) Design View
d) Layout View

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3. What is the purpose of the Group, Sort, and Total pane in Layout View?

a) To change font styles in the report

b) To filter data in the report
c) To carry out complex sorts and groupings
d) To switch between Design and Layout Views

4. Which view gives you a very close approximation of the printed report in Microsoft
Access?

a) Print Preview
b) Datasheet View
c) Design View
d) Layout View

5. When might Access prompt you to switch from Layout View to Design View when editing a
report?

a) When adding a new field

b) When adjusting column widths
c) When applying formatting styles
d) When saving the report

6. To modify the width of a column or field in Layout View, what action should you take?

a) Double-click the column

b) Right-click and select “Edit Width”
c) Click and drag the border of the column
d) Use the “Resize Column” button

7. Which of the following is not displayed in Layout View compared to the printed report?

a) Page breaks
b) Column headers
c) Page numbers
d) Formatting styles

8. How can you change the height of a row or field in Layout View?

a) Use the “Adjust Row Height” button

b) Double-click the row
c) Click and drag the top or bottom border of the row
d) Right-click and select “Resize Row”

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9. Which tab and group in Access do you need to select to open the Property Sheet pane for
report modifications?
a) Design tab, Design group
b) Layout tab, Format group
c) Tools tab, Property Sheet group
d) Home tab, Views group

10. How can you add a new field to a report while in Layout View?
a) Use the “Insert Field” command
b) Right-click and select “Add Field”
c) Open the Property Sheet pane and choose “Add Field”
d) Drag a field from the Field List onto the report

11. Which view in Microsoft Access allows you to see exactly how your report will appear
when printed, including page breaks and formatting?
a) Design View
b) Print View
c) Layout View
d) Datasheet View

12. In Layout View, how can you adjust the height of a row or field?
a) Right-click and select “Row Height.”
b) Use the “Resize Row” button.
c) Double-click the row.
d) Click and drag the left or right border of the row.

13. What is the main advantage of using Layout View when making modifications to a report
layout?
a) It allows you to apply formatting styles easily.
b) It provides an exact preview of the printed report.
c) It enables you to add new fields directly.
d) It offers advanced filtering options.

14. In Microsoft Access, when adding a new field in Layout View, where can you find the list of
available fields to choose from?
a) In the Field List pane
b) In the Group, Sort, and Total pane
c) In the Property Sheet pane
d) In the Navigation Pane

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15. Which view allows you to make advanced report design modifications, such as adding
calculated fields or customizing the report’s structure?
a) Print View
b) Layout View
c) Design View
d) Datasheet View

Answers:

1. c. Design View and Layout View

2. d. Layout View

3. c. To carry out complex sorts and groupings

4. d. Layout View

5. a. When adding a new field

6. c. Click and drag the border of the column

7. a. Page breaks

8. c. Click and drag the top or bottom border of the row

9. c. Tools tab, Property Sheet group

10. d. Drag a field from the Field List onto the report

11. b. Print View

12. a. Right-click and select “Row Height.”

13. b. It provides an exact preview of the printed report.

14. a. In the Field List pane

15. c. Design View

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SELF-EXAMINATION QUESTIONS FOR PRACTICE:

1. What are the two primary views for editing reports in Microsoft Access?

2. When should you use Layout View, and when should you use Design View for report
editing?

3. How can Layout View assist you in sorting field data in a report?

4. What is the purpose of the Group, Sort, and Total pane in Layout View?

5. In Layout View, how can you filter data to display only the records that match specific
criteria?

6. What are some common modifications you can make to a report in Layout View?

7. Why does the report in Layout View not look exactly the same as the printed report?

8. When might you need to switch from Layout View to Design View when editing a
report?

9. What steps can you follow to modify the width of a column or field in Layout View?

10. How can you add a new field to a report while in Layout View, and what is the process
for doing so?

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TASK STATEMENT KNOWLEDGE STATEMENT

Create database , put data and make Students must understand the data , data
relationship warehouse, data mining

Create different types of query to made Must learn and understand query design and
your database interactive SQL command

Formulate reports and design forms Must be apply to visual based coding in
interactive mode

Compose a visual based coding

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ISBN No- 978-81-19472-53-6

Board of Studies (Academic)

The Institute of Chartered
Accountants of India
(Setup by an Act of Parliament)

ICAI Bhawan, A-29, Sector-62, Noida 201 309

Phone: 0120-3045987