Spreadsheet
Class 12 · Accountancy
3 ideas in Class 12 Accountancy, explained in plain words, with games and quizzes to practise.
Grid, References and Data Entry
Part of: Cells and formulas
A spreadsheet is a grid where columns meet rows in cells, each holding a value or a formula. Plain addresses shift when copied, called relative referencing, while a dollar lock freezes a row or column, called absolute referencing. Long text is wrapped inside its cell. For example, cells holding 2000, 3000, 4000 and 5000 total 14000.
Why it matters. Wrong locks silently corrupt every copied total. Knowing when addresses shift and when they freeze keeps sheets honest.
Formulas
- Total = First + Second + Third + Fourth
- Average = Total / Count
- Fixed cell = Dollar + Column + Dollar + Row
Key words
- Cell
- : Box where a row meets a column.
- Relative reference
- : Address that shifts on copy.
- Absolute reference
- : Locked address that stays.
- Wrap text
- : Long text folded in cell.
Try it in two minutes
- Point to columns, rows and one cell. Ask: what is its address?
- Write a times-3 formula and copy it down. Ask: what shifted?
- Lock the rate cell with dollars and copy again. Ask: what stayed?
Try at home. Type 4 numbers in a column, total them, then copy a locked-rate formula down 3 rows.
Functions That Compute for You
Part of: Cells and formulas
Functions are ready words that compute on given values: SUM totals, AVERAGE means, MAX and MIN pick extremes, COUNT counts numbers, and IF decides between two labels by a test. For example, sales of 12000, 18000 and 24000 average 18000, and 12000 plus 8000 plus 15000 totals 35000.
Why it matters. Hand totals on long lists invite slips. Functions compute instantly and repeat safely across thousands of rows.
Formulas
- Total = Sum of all parts
- Average = Total / How many
- IF picks first value when test passes
Key words
- SUM
- : Ready word that totals.
- AVERAGE
- : Ready word that means.
- IF
- : Ready word that decides.
- MAX
- : Ready word picking biggest.
Try it in two minutes
- Total 3 sales slips with one word. Ask: what did it add?
- Average 3 quarter figures. Ask: what changed?
- Test marks against 40 with IF. Ask: who passes?
Try at home. Find the average of 10000, 20000 and 30000, and the MAX of the three.
Reports and Pivot Tables
Part of: Reports and pivots
Output reports like debtor lists group stored transactions as needed, using sorting and filters to order and narrow rows. A pivot table summarises thousands of rows by dragging fields into rows, columns, values and filters without touching the source. For example, North 40000 plus South 60000 shows a grand total of 100000.
Why it matters. Raw lists answer nothing; grouped summaries do. Pivots turn month-end chaos into one table a manager can read.
Key words
- Sorting
- : Ordering rows meaningfully.
- Filter
- : Showing chosen rows only.
- Pivot table
- : Drag-and-drop summary.
- Grand total
- : Whole-table summary.
Try it in two minutes
- Sort 10 debtor slips oldest first. Ask: whom to chase?
- Filter one region out of mixed sales. Ask: what changed?
- Drag region to rows and sales to values. Ask: what is the total?
Try at home. List 6 sales with 2 regions, then pivot them into regional totals on paper.
What your child will practise
- Functions That Compute for You: Space Puzzle (Clue Puzzle)
- Functions That Compute for You: Space Quick Fire (Quick Fire)
- Grid, References and Data Entry: Ocean Puzzle (Clue Puzzle)
- Grid, References and Data Entry: Ocean Quick Fire (Quick Fire)
- Reports and Pivot Tables: Candy Quest (Flip and Match)
- Quiz: Functions That Compute for You (8 questions)
- Quiz: Grid, References and Data Entry (8 questions)
- Quiz: Reports and Pivot Tables (8 questions)