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 INTRODUCTION TO MS EXCEL
INTRODUCTION TO EXCEL

Introduction: • Microsoft excel is a spreadsheet developed by Microsoft for

windows, Mac OS, android and i OS. It features calculation, graphing tools, pivot
tables, and a macro programming language called visual basic for applications. • It
has been a very widely applied spreadsheet for these platforms, especially since
version 5 in 1993, and it has replaced lotus 1-2-3 as the industry standard for
spreadsheets.
Overview: • Microsoft Excel is a spreadsheet program that is used to record and
analyse numerical data. • Alphabetical letters are usually assigned to columns and
numbers are usually assigned to rows. • The point where a column and a row meet
is called a cell. The address of a cell is given by the letter representing the column
and the number representing a row.
Office button • The Office button is found in the top-left corner of Excel, Word, and
other Office 2007 program windows and looks like the picture to the right. • When
the Office button is clicked, many of the same options such as New, Open, Save,
Print, etc., can be found.
Formatting text: • Excel’s text formatting capabilities can make the results of
financial, statistical or scientific spreadsheet calculations more esthetical, pleasing
and easier to follow. • It allows several Excel themes with predefined font families,
colour schemes and text fill effects and apply them to the whole spreadsheet and
also make discrete changes in the text style of individual cells by using the "Font
group" options in Excel's "Home" tab ribbon.
To insert row and column • Select the row above or the column to the right of
where the insertion should occur. Or click in any cell in that row or column. •
Choose Home→Cells and click the arrow to the right of the Insert button to open the
drop-down list for the Insert button. • From the menu, choose Insert Sheet Rows or
Insert Sheet Columns.
Sorting and Editing: • Sorting • It is a common spreadsheet task that allows to
easily reorder data. • The most common type of sorting is alphabetical ordering, •
Editing: • Click the tab of the first worksheet that contains the data to be edited. •
On the active worksheet, select the cell or range In the active cell, type new data or
edit the existing data, and then press Enter or Tab to move the selection to the next
cell.
Functions and formulas: • Formulas In Excel, a formula is an expression that
operates on values in a range of cells or a cell. For example, =A1+A2+A3, which
finds the sum of the range of values from cell A1 to Cell A3. • Functions They
eliminate laborious manual entry of formulas while giving them human-friendly
names. For example: =SUM(A1:A3). The function sums all the values from A1 to A3.
OPEN AN EXCEL WINDOW

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 MICROSOFT EXCEL FORMULAS - THE BASICS

In MS Excel, formulas are equations that perform various calculations in your

worksheets. Though Microsoft has introduced a handful of new functions over the
years, the concept of Excel spreadsheet formulas is the same in all versions of Excel
2016, Excel 2013, Excel 2010, Excel 2007 and lower.

 All Excel formulas begin with an equal sign (=).

 After the equal symbol, you enter either a calculation or function. For example, to
add up values in cells B1 through B5, you can either:
o Type the entire equation: =B1+B2+B3+B4+B5
o Use the SUM function: =SUM(B1:B5)
 Press the Enter key to complete the formula. D
 Elements of Microsoft Excel formulas

When you make a formula in Excel, you can use different elements to supply the
source data to the formula and indicate what operators should be performed on
those data. Depending on the formula type that you create, it can include any or all
of the following parts:

 Constants - numbers or text values that you enter directly in a formula, like =2*3.
 Cell references - reference to a cell containing the value you want to use in your
Excel formula, e.g.=SUM(A1, A2, B5).

To refer to data in two or more contiguous cells, use a range reference like A1:A5.
For example, to sum values in all cell between A1 and A5, inclusive, use this
formula:=SUM(A1:A5).

 Names - defined name for a cell range, constant, table, or function, for
example =SUM(my_name).
 Functions - predefined formulas in Excel that perform calculations using the values
supplied in their arguments.
 Operators - special symbols that specify the type of operation or calculation to be
performed.

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 Operators in Excel worksheet formulas

To tell Microsoft Excel what type of operation you want to perform in a formula, you
use special symbols that are technically called operators. There exist 4 types of
operators in Excel:

 Arithmetic - to perform basic mathematical operations.

 Comparison (logical) - to compare values.
 Concatenation - to join text values into a single string.
 Reference - to make ranges and separate arguments in Excel functions.

Using arithmetic operators in Excel formulas

These operators are used to perform basic mathematical operations such as

addition, subtraction, multiplication, and division.
Operator Meaning Formula example

+ (plus sign) Addition =A2+B2

Subtraction =A2-B2
- (minus sign) Negation (reversing the =-A2 (changes the sign of the
sign) value in A2)

* (asterisk) Multiplication =A2*B2

/ (forward slash) Division =A2/B2

=A2*10%
% (percent sign) Percentage (returns 10% of the value in
A2)

=A2^3
^ (caret) Exponential (power of) (raises the number in A2 to the
power of 3)

For example, if you have an item price in cell A2 and VAT in cell B2, you can
calculate the VAT amount by using the following percentage formula: =A2*B2

Comparison operators in Excel formulas

In Microsoft Excel formulas, comparison, or logical, operators are used to compare

two values. The result of the comparison is always a logical value of TRUE or FALSE.
The following logical operators are available in Excel:

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 Comparison Formula
Meaning
operator example

= Equal to =A2=B2

<> Not equal to =A2<>B2

> Greater than =A2>B2

< Less than =A2<B2

Greater than or equal

>= =A2>=B2
to

<= Less than or equal to =A2<=B2

For example, formula =A1=B1 returns TRUE if cells A1 and B1 contain the same
value (number, text or date), FALSE otherwise.

For more information and examples of using comparison operators in MS Excel

formulas, please check out the following tutorial: Excel logical operators - equal to,
not equal to, greater than, less than.

Text concatenation operator

Text concatenation operator in Excel is the ampersand symbol (&). You can use it to
join two or more text strings in a single string.

For example, if you have country codes in column A and telephone numbers in
column B, you can use the following formula to get the telephone numbers
combined with the country codes:=A1&" "&B1

Reference operators in Excel formulas and functions

To supply ranges to MS Excel formulas and separate arguments in Excel functions,

the following operators are used.

Colon (:) - it is a range operator that allows you to make one reference for multiple
cells located between 2 cells that you specify.

For example, range A1:A00 includes 100 cells from A1 through A100. To find an
average of those 100 cells, you use the following formula:=AVERAGE(A1:A00)

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 You can also refer to the entire column (A:A) or the entire row (1:1). For
example, the following formula finds the total of all numbers in column
A: =SUM(A:A). Find more about whole-column and whole-row references.

Comma (,) - is used to separate arguments in Excel spreadsheet formulas. For

example, the formula =IF(A1>0, "good", "bad") reads as follows: if A1 is greater
than zero, return "good", otherwise "bad".

Note. Comma is the default List Separator in North America and some other
countries. In European countries, comma is reserved as the Decimal Symbol and
the List Separator is usually set to semicolon (;). In this case, you need to separate
a function's arguments with semicolons, e.g.=IF(A1>0; "good"; "bad")

So, if you are trying to make a formula in your worksheet, but Excel does not accept
it and throws up an "invalid formula" error, go to your Regional Settings (Control
Panel > Region and Language > Additional Settings) and check what symbol is set
as List Separator there. It is that symbol that you need to use to separate
arguments in your Excel formulas.

Space - it is an intersection operator that lets you get the cell(s) common to the
two references that you specify. For example, if you a list of items in column A and
some related data in other columns, you can get a value at the
intersection of a given column and row by using a formula like this:=B3:D3 C2:

Excel formula types

Formulas that you create in your Excel spreadsheets can be simple or complex:

 Simple Excel formulas perform just one mathematical operation, for

example =10*5 or =SUM(A1:A10)
 Complex (advanced) Excel formulas include more than one calculation, for
example =10*5+20 or =SUM(A1:A10)/2

Further on in this tutorial, you will find the detailed steps for making both types of
Excel spreadsheet formulas.

Total Formula: =$B2*$D2+$B2*$D2*$C2

 1st multiplication: $B2*$D2 (price*qty. = amount)

 2nd and 3rd multiplications: $B2*$D2*$C2 (price*qty.*VAT % = VAT amount)
 Addition: amount + VAT amount = total

Commission formula: =($B2*$D2+$B2*$D2*$C2)*10%

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 To calculate the 10% commission, you need to multiply the total by 10%, so you
enclose the previous calculation in brackets, and got the result you want.

Of course, nothing prevents you from multiplying the total already calculated in
column E by 10%, in this case the formula would reduce to a simple
calculation =E2*10%. However, in large worksheets, it makes sense to write
independently calculated formulas, so that removing a column with one formula
wouldn't break the others. =ROUND(SUM(B2:B6),0)
Of all Excel functions, IF is nested more often than all others. As you probably know,
the IF function is used to evaluate a specified condition and return one value when
condition is met, and another value when the condition is not met. However, quote
often you have to deal with situations where there are more than two possible
outcomes. And if this case, you can write several IF functions and nest them into
each other:.

Array formulas in Excel

Array formulas in Excel are advanced aerobatics. A single Excel array formula can
perform thousands of calculations and replace hundreds of usual formulas. Learning
array formulas certainly requires some time and effort, but it's worth it.

Since this tutorial is purposed for beginners, I won't intimidate you by the definitions
of array constants and complex multi-line formulas. I'll show just one very simple
example of an Excel array formula that demonstrates what they are capable for.

Supposing you have 2 columns of numbers, column A and B. And you want to know
how many times column B is greater than or equal to column A when a value in
column B is greater than 0. This task requires comparing two ranges and you can do
this by using the following array formula:=SUM((B2:B10>=A2:A10) *
(B2:B10>0))

Note. To enter an Excel array formula correctly, you have to

press Ctrl+Shift+Enter instead of conventional Enter stroke.

To learn more about Excel array formulas, please see the following tutorials:

 Excel array formulas, functions and constants - explains the basics of array formulas
and shows how to use array constants and array functions.
 Excel array formula examples for beginners and power users - 7 fascinating
examples of advanced array formulas in Excel.

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 Excel user defined functions

Although Microsoft Excel has hundreds of built in functions, you still may find
yourself faced with a challenge for which no predefined Excel function exists. In this
case, you can create that function yourself... or have somebody create it for you :)

Such custom functions are called User Defined Functions (UDFs), and they are
especially useful for advanced mathematic or engineering calculations. Like macros,
user defined functions are written in VBA (Visual Basic for Applications). As an
example, you can review and download custom functions created by our team
to count and sum cells by color.

Absolute, relative and mixed cell references in Excel formulas

There exist 3 types of cell references in Excel: absolute ($A$1), relative (A1) and
mixed ($A1 or A$1). All three of the above references refer to the same cell, and the
dollar sign ($) is used only for one purpose - it tells Microsoft Excel whether to
change or not to change cell references when the formula is moved or copied to
other cells.

Absolute cell reference ($A$1) - the $ sign before the row and column
coordinates makes a reference static, and lets you copy a formula without
changing references.

Relative cell reference (A1) - a cell reference with no $ sign changes based on
relative position of rows and columns in a spreadsheet.

Mixed cell reference - can be of 2 types:

 Absolute column and relative row ($A1) - the $ sign in front of the column letter
locks the reference to the specified column, so the column never changes. The
relative row reference, without the dollar sign, changes depending on the row to
which the formula is copied.
 Relative column and absolute row (A$1) - the row's reference locked by $ doesn't
change, and the column's reference does.

TIPS AND TIME-SAVING SHORTCUTS FOR EXCEL FORMULAS

Formulas in Excel are a powerful multi-faceted tool, and they can solve a great
variety of tasks in your spreadsheets. Of course, learning various aspects of
Microsoft Excel formulas and functions does take time, so you might feel there isn't

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 enough time in the day to learn everything. Well, a good way to find more time is to
save some time :)

 To toggle between absolute, relative and mixed references in a formula, use

the F4 key as demonstrated in Switching between reference types in Excel.
 To view all formulas on the sheet, click the Show formulas button on
the Formulas tab > Formula Auditing group or press the Ctrl+~ shortcut.
 To edit a formula, press F2, or double click a cell, or click the formula bar.
 To debug formulas in Excel, select a formula part and press F9. This will let you
see the actual values behind cell references.
 To copy a formula to all cells in a column, enter the formula in the first cell,
select that cell, and hover the cursor over the small square in bottom right corner
until it changes to a black cross (which is called
the fill handle). Double click that cross, and you will get the formula copied through
the entire column.
 To convert formulas to values, select all cells with formulas that you want to
convert, press Ctrl+C to copy those formulas, then press Shift+F10, then press V,
and then hit Enter. Shift + F10 + V is the shortcut for Excel's Paste special - values
only. If you are not sure you will remember this shortcut, then simply press a usual
shortcut for paste Ctrl+V, click the small arrow to the right of the Paste button to
open the drop-down list, and select Paste Values. For more information, see How to
replace formulas with their values in Excel.

Microsoft Excel formulas with examples

Excel provides formulas for almost anything, and there exist tens or even hundreds
of different functions in modern versions of Microsoft Excel. So, if you encounter a
task for which you cannot work out a solution, most likely you are missing out on a
formula that can do it for you. Before spending hours and hours on performing
manual calculations, take a few minutes to review the following resources. It is a
selection of the most popular MS Excel formulas with examples, grouped by
categories.

Excel percentage formula

 How to calculate percentage in Excel - a few examples of percentage formula for

Excel such as calculating percentage of total, calculating percent change
(percentage increase formula), formula to calculate amount and total by
percentage, and more.
 Compound interest formula in Excel - shows how to calculate daily, monthly, and
yearly compounding.

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 Excel sum formulas

 How to sum a column in Excel - 5 ways to sum a column in Excel.

 SUMIF formula in Excel - formula examples to conditionally sum cells.
 SUMIFS formulas in Excel - sum formula to add up cells based on more than one
criteria.
 Excel SUM in array formulas - how to use the SUM function in array formulas to add
up values with multiple AND criteria.

Count formula in Excel

 Excel formula to count cells with text

 Formula to count blank cells (COUNTBLANK)
 Another formula to count blank and not blank cells (COUNTIF)
 COUNTIF formula in Excel - formula examples to conditionally count cells based on
exact and partial match, count duplicates and unique values, and more.
 COUNTIFS formula in Excel - count cells with multiple criteria.

Average formula in Excel

 How to calculate average in Excel - formula examples of AVERAGE, AVERAGEA,

AVERAGEIF and AVERAGEIFS functions.
 Calculating moving average in Excel - formula examples to calculate a simple
moving average in Excel for the last N days, weeks, months or years.
 Weighted average formula in Excel - two easy ways to calculate weighted average
in Excel, by using the SUM and SUMPRODUCT functions.

Excel date formulas

 How to convert text to date in Excel - a handful of formulas to convert text to date.
 How to convert Excel date to text - formula to cover a date to a text string in a
specified format.
 Excel DATE formula examples - how to get a serial number representing a date, add
and subtract dates in Excel, return a date based on values in other cells, convert a
text string to a date, plus a few advanced Excel DATE formula examples.
 Day of week function (WEEKDAY) - formulas to return the day of the week from a
given date, identify, filter, count and highlight workdays and weekends, and more.
 How to calculate months in Excel (MONTH and EOMONTH functions) - examples of
Excel date formula to extract month from date, get the first and last day of the
month, convert month name to number and more.
 Calculating week number in Excel (WEEKNUM function) - how to use date formulas
in Excel to get week number from date, convert week number to date, get a week
number in a month, sum values by week number, and more.

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 How to add and subtract dates in Excel - date formulas to add and subtract days,
weeks, months and years.
 How to calculate difference between two dates (DATEDIF function) - Excel date
formula to calculate difference between two dates in days, weeks, months or years.
 Calculating weekdays in Excel (WORKDAY and NETWORKDAYS) - using date formula
in Excel to calculate workdays with custom weekend parameters and holidays.
 Convert date to year & calculate age from date of birth - Excel age formulas, and a
few other date formulas to extract year from date, convert date to month and year,
determine leap years.
HOW TO GRADE IN EXCEL
 Excel Formula For Rank
 Percentile Rank Formula
 Excel Evaluate Formula
 SUMPRODUCT Formula in Excel

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MS Excel Exercises 1

Below is the RANK Formula in Excel:

RANK Formula
Explanation of RANK Function in Excel
RANK Formula in Excel includes two mandatory arguments and one optional
argument.
Number: This is the value or number we want to find the rank.
Ref: This is the list of numbers in a range or in an array you want to your “Number”
compared to.
[Order]: Whether you want your ranking in Ascending or Descending order. Type 0
for descending and type 1 for ascending order.
Ranking products, people, or services can help you to compare one against another.
The best thing is we can see which is at the top, which is at the average level, and
which is at the bottom.
THREE DIFFERENT TYPES OF RANK FUNCTIONS IN EXCEL
If you start typing the RANK function in excel, it will show you 3 types of RANK
functions.
RANK.AVG
RANK.EQ
RANK
In Excel 2007 and earlier versions, and only the RANK Function was available.
However, later on, a RANK Function has been replaced by a RANK.AVG and
RANK.EQ functions.
Though RANK Function still works in recent versions, it may not be available in
future versions.
RANK Formulas
How to Use RANK Function in Excel?

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RANK Function in Excel is very simple and easy to use. Let understand the working
of RANK Function in Excel by some RANK Formula example.
You can download this RANK Function Excel Template here – RANK Function Excel
Template
Example #1Apply the RANK.EQ function in cell C2.
RANK.EQ formula 1So the output will be : RANK Example 1-3 We can drag the
formula by using Ctrl + D or double click on the right corner of the cell C2. So the
result would be:
Drag : Note: I have not mentioned the order reference. Therefore, excel by default
ranks in descending order.
=RANK.EQ (B2, $B$2:$B$13) returned a number (rank) of 12. In this list, I have a
total of 12 teams. This team scored 12 points, which is the lowest among all the 12
teams we have taken into consideration. Therefore, the formula ranked it as 12, i.e.
the last rank.
=RANK.EQ (B3, $B$2:$B$13) returned a number (rank) of 1. This team scored 105
points, which is the highest among all the 12 teams we have taken into
consideration. Therefore, the formula ranked it as 1, i.e. first rank.
This is how RANK or RANK.EQ function helps us find out each team’s rank when we
compared against each other in the same group.
Result of RANK.EQ with COUNTIF function : We can drag the formula by using Ctrl +
D or double click on the right corner of the cell D2. So the result would be: Drag The
formula I have used here is
=RANK.EQ (B2, $B$2:$B$6) this will find the rank for this set.
COUNTIF ($B$2:B2, B2) – 1. COUNTIF formula will do the magic here. For the first
cell, I have mentioned $B$2:B2 means at this range, what is the total count of the
B2 value then deduct that value from
1.The first RANK returns 1 and COUNTIF returns 1, but since we mentioned -1, it
becomes zero; therefore, 1+0 = 1. For Sachin, RANK remains 1.

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 EXCEL PRACTICE TEST EXERCISES 1
Using the data below, input the table into an Excel spreadsheet before completing
the following tasks.
Insert the harder line in center and write (Basic Excel Test Practice Questions)
Hours No. of sales Stock ought Revenue Total
10.00–13.00 90 110 pieces $320 =Sum(B2:D2)
13.00–15.00 120 320 pieces $1,900
15.00–17.00 210 600 pieces $3,800
17.00–20.00 80 120 pieces $320
 Please create a basic SUM formula for the total number of transactions in the
table above
 Please apply Naira sign on revenue total score work
 Bold the table Topic harder and add the border line
EXERCISE 2
OBJECTIVES:
TOLU SHOP COSMETICS AND FOOD ITEMS
S/N GOODS COST PRICE SELLINGPRICE GAINLOSS TOTAL
1 PHONES 10,000 600 9,400 20,000
2 TELEVISION 18,000 400 17,600 36,000
3 EGGS 12,000 200 11,800 24,000
4 FRUITS 11,000 600 10,400 22,000
5 BAG BEANS 1,500 300 1,200 3,000
6 EAR RINGS 2,000 500 1,500 4,000
7 BISCUITS 6,000 1,200 4,800 12,000
8 CAN WATER 7,000 300 6,700 14,000
9 SHOES 800 500 300 1,600
10 MEAT PIE 6,000 1,200 4,800 12,000
GRAND TOTAL 10,600

1. Calculate the total sells = sum(c2: d2)

2. To find the gain loss = sum (c2-d2)
3. To find the grand Total sell subtract the gain loss =sum (f2-E2)
4. Apply the border line and colour the goods items

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 5. Save your work.

EXERCISE 3
OBJECTIVES:
NOW DO THESE TABLE BELOW FIG. 1.2.
(A) CALCULATE THE TOTAL SCORE,
(B) FIND THE AVERAGE,
(C) SAVE THE TABLE FOOTER WITH YOUR NAME
(D) TYPE SCORE SHEET RECORD AS HEADED PAPER
S/N NAME OF STUDENT MATHS COMPUTER ENGLISH AVERAGE
1. OKAFOR JOHNSON 67 54 70
2. AGBO MERCY 70 40 20
3. ADIEGWE ANTHONY 60 50 30
4. CHIOMA IGWE 64 40 60
5. EDITH JUDE 80 30 40
6. TOTAL

EXERCISE 4
OBJECTIVES:
) CALCULATE THE TOTAL SCORE,
(B) FIND THE GRDAE,
(C) SAVE THE TABLE FOOTER WITH YOUR NAME
(D) TYPE STUDENT SCORE SHEET RECORD AS HEADED PAPER

STUDENTS SCORE SHEET SUBJECT TEACHER : MISS FAITH

1ST 2ND
TEST PROJECT ASS TEST EXAM TOTAL
S/N STUDENT NAME (100%) (100%) (100%) (100%) (60%) (100%) Grade
1 AGBO EMMANUEL 10 10 10 5 27 62 C
2 AGU CHISIMDI 10 10 10 10 27 67 C
3 AGUSI CHUKWUDUBEM 10 10 10 10 30 70 A
4 NAKA CHINEMEREM 5 5 5 5 29 49 D
5 ANTHONY SUCCESS 5 5 5 5 20 40 D
6 AZI JENNIFER 5 5 5 5 41 61 C
7 ASOGWA ONYEMECHI 10 10 5 5 40 70 A
8 ANI CHIDERIA 5 5 5 10 20 45 D
9 ANENE VALENTINE 10 5 5 10 25 55 C

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 PRATICAL EXERCISE 5

SUBJECT: COMPUTER SS2B SUBJECT TEACHER : MISS FAITH

1ST PROJEC 2ND TOTAL
S/ TEST T ASS TEST EXAM Grad
N STUDENT NAME (10%) (10%) (10%) (10%) (60%) (100%) e RANK POSITION
1 NWANDU FAVOUR 10 5 10 10 44 79 A =RANK(B18,$B$18:$B$19)
OZONWU
2 KENECHUKWU 10 5 5 10 39 69 C
3 ALI SOMOTO 5 5 10 5 18 43 D
4 MBA CHINEYE 10 5 10 10 35 70 A
5 SNUADE BLESSING 10 5 10 5 32 62 C
6 UGWU GOODNESS 10 5 10 10 30 65 C

1. Calculate the Total Score

2. Calculate Grade
3. Calculate the total Rank Position of practical 3
4. Bold the headers
5. Colour the headers
6. Add all boarder to the table practical 3
7. Save your work
8.
EXERCISE 6
COST SELLINGPRIC GAINLOS ANNUAL SALES
S/N GOODS PRICE E S TOTAL Gain
1 SEPERGETTING X 4 pieces 10,000 600 9,400 =SUM(C2:D2) =D2*4
2 STOCK FISH X 5 PICES 18,000 400 17,600
3 EGGS X 24 shellS 12,000 200 11,800
4 NOODIES (Indomie) X 14 pieces 11,000 600 10,400
5 BAG BEANS x3 1,500 300 1,200
6 RED OIL X 3 GALLONS 2,000 500 1,500
7 BISCUITS x14 carton 6,000 1,200 4,800
8 CAN WATER x 15 pieces 7,000 300 6,700
9 VEGETABLS OIL X 6 GALLONS 800 500 300
10 TINTOMATOS MEDIUM 6X CARTONS 6,000 1,200 4,800
OBJECTIVES:
Inserting Charts. Working with Sum, Subtraction and multiplication. 
Goods shop for food item
Open a new workbook and create the above worksheet create a food shop table .
1. Make sure that your worksheet looks like the picture (Alignment, Shedding, Borders,
Wrap text, Orientation ...).
2. Format Colum E & D to Currency with dollar sign and two decimal places.
3. Find the Total Annual sales for each goods .
4. Find the Average Annual payment for each good and put it in percentage% .

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5. Change the total sells gain to 2 decimal and dollar sign
6. Create the following Chart BAR
16,000
12,000
8,000
4,000
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s ES ell es x3 NS on es S NS Series1
ce c t c
pi PIC t sh pi ANS LLO car pi LON TO
4 5 r e 14 E A 4 1 5 AL AR
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IT N ISH 24 i B IL U ATE IL X M 6
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P S E S R A
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EXERCISE 7: EXCEL EXAM

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