Dear Teachers,

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These slides have been prepared based on the SCERT syllabus to support you in teaching Plus One and Plus Two Accountancy and Computerised Accounting.

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Please review and verify the content before using it in your classrooms. If you find any errors or have feedback, please let me know.

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Mujeeb Rahiman C

HSST Commerce

GHSS Pattikkad

Malappuram Dt.

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✉️ mujeebchemmala@gmail.com

9995983075 �

LibreOffice Calc

Chapter- 2

Logical Functions

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Logical Functions

Logical functions are used to compare two values or statements. All logical functions return either logical True or logical False when their functions are evaluated. The commonly used logical functions are :

1. IF
2. AND
3. OR

IF

Example : =IF(C3>=24,“Passed”,“Failed”)

Syntax : =IF(Test, Then_Value, Otherwise_ValSue

Condition :

Pass Mark : 24

Passed

Passed

Passed

Failed

IF

When we need to test a condition, whether it is true or false, then usually IF function is used. This function will analyse a logical test and give you the result.

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=IF(Test, Then_Value, Otherwise_Value)

Nested IF

=IF(C3>=90,“A+”,IF(C3>=80,“A”,IF(C3>=70,”B+”..........)))

Example :

Conditions :

A+

B+

D+

Nested IF

IF function tests single criteria. If your data require more logical tests with multiple conditions, you can use several IF conditions in one formula. These multiple IF statements are called Nested IF.

Syntax :

=IF(Test1,Then_Value1,IF(Test2,Then_Value2,IF(......,......)))

If the first condition test is FALSE then

the application will test the next condition

Logical Functions

IF

=IF(Test, Then_Value, Otherwise_Value)

=IF(Test1,Then_Value1,IF(Test2,Then_Value2,IF(...,..)))

Nested IF

AND

Example :

=AND(B3>40,C3>50)

TRUE

FALSE

FALSE

Syntax : =AND(Logical_Value1,Logical_Value2,Logical_Value3,......)

The students who got marks

AC > 40 AND BS > 50 are selected, others are rejected

Conditions :

FALSE

AND

AND function is used to determine whether the output will be TRUE or FALSE. It Returns TRUE if all the arguments evaluated are TRUE. If any argument is FALSE, this function returns FALSE value.

AND function in combination with other functions provides enormous possibilities to a worksheet.

Syntax : =AND(Logical_Value1,Logical_Value2,Logical_Value3,......)

OR

Syntax : =OR(Logical_Value1,Logical_Value2,Logical_Value3,........)

Example: =OR(B3>40,C3>50)

TRUE

TRUE

FALSE

TRUE

The students who got marks

AC > 40 OR BS > 50 are selected, others are rejected

Conditions :

OR

OR function is used to compare two statements. OR will return TRUE if at least one argument is correct and return FALSE if all the arguments are wrong.

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Syntax : =OR(Logical_Value1,Logical_Value2,Logical_Value3,........)

The difference between AND and OR

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AND will return TRUE if all the arguments are correct

OR will return TRUE if at least one argument is correct

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Logical Functions

=AND(Logical_Value1,Logical_Value2,Logical_Value3,.....)

AND

OR

=OR(Logical_Value1,Logical_Value2,Logical_Value3,........)

MUJEEB RAHIMAN C

HSST COMMERCE

GHSS PATTIKKAD

MALAPPURAM DT

LibreOffice Calc

Chapter- 2

Mathematical Functions

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Mathematical Functions

The following mathematical functions are mainly used in business applications.

SUM

SUMIF

ROUND

ROUNDUP

ROUNDDOWN

SUM

This function is used to get the sum of the given numbers, cells or range of cells

Syntax : =SUM(Number1,Number2,Number3,.........)

=SUM(Cell1,Cell2,Cell3,.........)

=SUM(Range1,Range2,Range3,.........)

Example : =SUM(25,35,45)

=SUM(A1,A2,A3,B1,B2,B3)

=SUM(A1:A3)

=SUM(A1:A3,B1:B3)

SUMIF

This function is little different from SUM function. SUMIF function will add only those figures from a particular range which satisfies the condition.

Syntax : =SUMIF(Range,”Criteria”,Sum_Range)

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Where

Range means the range of cells to which the criteria are to be applied

Criteria are the condition to be fulfilled for totalling cells

Sum_range (optional)is the range from which values are summed

ROUND

Often while carrying out divisions, calculating interest etc. the end result may be in fraction (eg. 25431.2572). Calc provides ROUND function to round-off a number to a certain number of decimal places

Syntax : =ROUND(Number,Count)

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Where

Number - It is the number to round to specified number of digits

Count – It specifies the number of digits to round the number

ROUND

Syntax : =ROUND(Number,Count)

ROUNDUP

This function is similar to ROUND function. This function rounds a number up away from zero, without considering the value next to the rounding digit.

Syntax : =ROUNDUP(Number,Count)

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Where

Number - It is the number to round to specified number of digits

Count – It specifies the number of digits to round the number

ROUNDUP

Syntax : =ROUNDUP(Number,Count)

ROUNDDOWN

This function does the opposite of ROUNDUP. It rounds a number down towards zero.

Syntax : =ROUNDDOWN(Number,Count)

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Where

Number - It is the number to round to specified number of digits

Count – It specifies the number of digits to round the number

ROUNDDOWN

Syntax : =ROUNDDOWN(Number,Count)

Mathematical Functions

=SUM(Range)

=SUMIF(Range,”Criteria”,Sum_Range)

=ROUND(Number,Count)

=ROUNDUP(Number,Count)

=ROUNDDOWN(Number,Count)

MUJEEB RAHIMAN C

HSST COMMERCE

GHSS PATTIKKAD

MALAPPURAM DT

LibreOffice Calc

Chapter- 2

Text Functions

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Text Functions

Text functions are used for creating or modifying the data entered in cells to a required text format to same or another cell. Commonly used text functions are.

TEXT

CONCATENATE

TEXT

TEXT function is useful in situations where we want to display numbers in a more readable format, or want to combine numbers with text or symbols.

Syntax : =TEXT(Number,Format)

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Where

Number - numerical value to be converted

Format – is the text, which defines the format

TEXT

Syntax : =TEXT(Number,Format)

CONCATENATE

This function combines several text strings of different cells into one cell. The text items can be text strings, numbers or single cell references. Space between strings are given in inverted comma (“ ”).

Syntax : =CONCATENATE(Text1,Text2,Text3,.......)

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CONCATENATE

Syntax : =CONCATENATE(Text1,Text2,Text3,.......)

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Text Functions

=TEXT(Number,Format)

=CONCATENATE(Text1,Text2,Text3,.......)

MUJEEB RAHIMAN C

HSST COMMERCE

GHSS PATTIKKAD

MALAPPURAM DT