Spreadsheets for Accounting
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1 Osborne Books Tutor Zone Spreadsheets for Accounting Practice material 1 Osborne Books Limited, 2016
2 2 s p r e a d s h e e t s f o r a c c o u n t i n g t u t o r z o n e S P R E A D S H E E T S F O R A C C O U N T I N G Note: this practice material is intended to allow students to practise the skills developed through studying the Spreadsheets for Accounting book. This Case Study is in two parts. All spreadsheets should be titled and contain a footer with your name, date and AAT registration number. You are required to open or download an existing spreadsheet for some of these tasks (from the internet: Resources at or from a memory stick provided by your assessor). A high degree of accuracy is required. PART ONE Sunshine Packaging is a company selling packaging into six European countries. You are requested to produce figures summarising 12 months trading to compare with the figures produced by the accounts system. All figures below are for the same 12 month period. The figures for the six countries are as follows: Country Sales Cost of sales Expenses incurred UK 135,456 40,120 30,150 Germany 65,612 25,100 10,562 Italy 47,200 20,239 18,750 Greece 35,439 14,591 15,069 Spain 60,523 29,251 17,320 France 100,109 60,763 28,879
3 p r a c t i c e m a t e r i a l 1 3 Task 1 (a) (b) (c) (d) (e) (f) (g) Prepare a spreadsheet, showing all the figures in the table on the previous page, with the heading Regions in A5, and the country names from A6 to A11. The headings Sales, Cost of Sales, Expenses, Total Costs, Cost of Sales v Sales, Gross Profit, Net Profit should then be put into columns B, C, D, E, F, G & H respectively in row 5. After entering the data for Sales, Cost of Sales and Expenses given on the previous page, create a formula in the cell for the UK to show Total Costs and copy this formula into the remaining cells (for the other countries). Total Cost is the value of Cost of Sales and Expenses combined. Enter a title for the worksheet Sunshine Packaging (cell A1) in bold, single underline and font size 14. Enter the heading Regional figures for (in cell A3). Apply Wrap text to the headings in row 5, and make sure all column widths are suitable. Create a formula to express Cost of Sales as a percentage of Sales (column F). Copy the formula into the cells for the other countries and display the results as a percentage with % sign and two decimal places. Formulate cells for UK to show Gross Profit and Net Profit, then copy these formulas into the cells for the other countries. Gross Profit is Sales less Cost of Sales, and Net Profit is Gross Profit less Expenses. Enter the word Totals in cell A13. Use formulas to total each value column. Then for Cost of Sales v Sales in the row for Totals, create a formula for the average Cost of Sales v Sales across all regions (display to one decimal place). Place a single line thin border above and double underline each of the cells holding a value in the totals row. Format all value cells to currency, no decimal places. Name the worksheet SUN-1 and print a copy in Landscape format. Task 2 (a) Continuing with the same open workbook, add a second worksheet and name it SUN-2. (b) Open the downloaded workbook Databook1, and copy the information found in the Monthly Sales by Region worksheet in the Databook1 workbook to the SUN-2 worksheet. Enter in the SUN-2 worksheet the title Regional Sales Detail, row 2, merged and centred over columns E, F, G. Change the font for all information to Arial 10. (c) Insert a column between row A & B, label it Total Sales, and enter formulae to populate this column. Use conditional formatting to change cell content to a light grey fill to highlight any regional total which is less than 100,000. (d) Enter the word Totals in bold in cell A11. Formulate the totals for all value columns (row 11). (e) Move the Totals row so that there is a blank line between it and the sales data. Change the format of all totals to bold with a continuous single line above, and a continuous double line below. (f) Produce a pie chart showing total sales per country with Total Sales by Country as the title. Place this pie chart on the same worksheet containing your data and show percentage figures and country for each slice on the chart. (g) Ensure column widths and row heights are suitable. Format all value cells to currency, no decimal places, with a comma to represent thousands, and align to the right of cells.
4 4 s p r e a d s h e e t s f o r a c c o u n t i n g t u t o r z o n e (h) (i) Make adjustments to ensure the data and graph would print on just one page in Landscape format. Print out a copy of worksheet SUN-2. Task 3 (a) (b) (c) (d) (e) (f) (g) (h) Add a new worksheet, name it SUN-3, move the pie chart onto this worksheet. On worksheet SUN-2 move the Total Sales column to the end of the data to the right of the Mar-16 column so that the data starts in column B. Create a line chart showing the sales detail for the UK region over the 12 month period. Add the monthly data for the France region as a second data series. Set the chart title to Sales UK and France, positioned above the chart, add the series legend positioned to the right of the chart. Print just the chart. Save the whole workbook as Sunshine Packaging. the workbook to your tutor.
5 p r a c t i c e m a t e r i a l 1 5 PART TWO Chemical Industries Chemical Industries sells chemicals to businesses, selling a range of products for cleaning and engineering. There are three worksheets for this task: Product Sales Data, Profit Margins (%), and Sales Commission (%). Task 1 From the Databook1 workbook copy the Product Sales Data worksheet into a new workbook, also copy the Profit Margins worksheet to the same new workbook. (a) On the Product Sales Data worksheet, insert formulae to calculate: (1) The total value of sales for each sales person in column G with heading Total Sales. (2) The profit for each sales person on each product type (use columns H to K) with no decimal places. (Calculated by taking the sales value and multiplying by the appropriate Profit Margin Data. Note: it will help if you use absolute cell references in the formula.) (3) Calculate the total profit generated by each sales person in column L with heading Total Profit. (b) Place a heading Profit in the merged cells H4, I4, J4, K4, centre this heading. (c) Format the spreadsheet: titles bold numbers with commas to represent thousands and no decimal places adjust column width as necessary centre all column headings and insert signs centred at the head of each column (d) Sort the spreadsheet by Total Profit (descending). (e) Save the workbook with the file name Chemical-1. Now save this same workbook as Chemical-2. (f) Using Chemical-2, hide all columns beyond column C. (g) Copy all the data from the Sales Commission worksheet in Databook1 and Paste to row 19 onwards, on worksheet Product Sales Data in Chemical-2. (h) In column M, enter Commission (in bold) in M5, enter in M6 and use a VLOOKUP function to populate this column for each sales person by applying sales commission percentages to the Sales Cleaning values. Show the results with no decimal places. (i) Ensure all column widths are appropriate. (j) Sort the data by surname alphabetically. (k) Save the workbook with filename Chemical-2.
6 6 s p r e a d s h e e t s f o r a c c o u n t i n g t u t o r z o n e Task 2 Chemical Industries sell a range of products. Open the Monthly Sales worksheet from Databook1, copy this data to a new workbook and name the worksheet Monthly Sales 1. Within the sales data, valid responses for the Type column are: Cleaning, Hygiene, Lubricant, Special. (a) Using Data Validation with validation circles identify any misspelt Product Types, correct these, by choosing a valid type from the dropdown validation list. (b) Sort the data by Type, A to Z. (c) Add a second level of sort, by value, largest to smallest. (d) Using subtotals add the average order value for each product type. (e) Copy the worksheet Monthly Sales 1, name it Monthly Sales 2. (f) Using the worksheet Monthly Sales 2, remove the subtotals. (g) Apply filters to show only the sales of product type Lubricant. (h) Save your workbook as Chemical-3. Task 3 Continue with workbook Chemical-3. (a) Copy the worksheet Monthly Sales 2, name it Monthly Sales 3. (b) Using the worksheet Monthly Sales 3, remove all filtering. (c) Create a pivottable to show the total revenue from each type of product. The pivottable should be displayed to the right of the data provided. (d) On the same worksheet, create a column pivot chart from the pivottable data and once created, restrict the chart so it does not include the cleaning data. (e) Position and resize the chart so that it sits under the pivottable, covering 7 columns and 14 rows approximately. (f) Set the Page Header to be the worksheet name Monthly Sales 3, and the Page Footer to include the page number. (g) Using Print Area, print just the pivottable and chart. (h) Show the detailed product sales for Lubricants from the pivottable on a new worksheet called Lubricant Detail in Chemical-3. (i) Ensure the Lubricant Detail worksheet is positioned after the Monthly Sales 3 worksheet in the workbook. (j) Save the workbook as Chemical-3. This completes the practice exercise.
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