Balance Sheet for the year ending December31,2006 and 20
Year ending 31 December
2006 2007
ASSETS Rs. Rs.
Current Assets:
Cash in hand and at bank 20000 80000
Bills Receivables 150000 90000
Sundry Debtors 200000 250000
Stock 250000 350000
Prepaid Expenses 0 2000
Total Current Assets 620000 772000
Fixed Assets:
Land & Buildings 370000 270000
Plant & Machinery 400000 600000
Furniture & Fixtures 20000 25000
Other Fixed Assets 25000 30000
Total Fixed Assets 815000 925000
Total Assets 1435000 1697000
LIABILITIES & CAPITAL Rs. Rs.
Current Liabilities:
Bills Payable 50000 45000
Sundry Creditors 100000 120000
Other Current Liabilities 5000 10000
Total Current Liabilities 155000 175000
Secured Loans:
Debentures 200000 300000
Long-term loans on Mortgage 150000 200000
Total Secured Loans 350000 500000
Share Capital:
Equity Share Capital 600000 800000
Reserve & Surpluses 330000 222000
Total Share Capital 930000 1022000
Total Liabilities 1435000 1697000

he year ending December31,2006 and 2007
Increase / Decrease (Amounts) Increase / Decrease (Percentages)
Rs. Rs.
60000 300
-60000 -40
50000 25
100000 40
2000
152000 24
-100000 -27
200000 50
5000 25
5000 20
110000 13
262000 18
Rs. Rs.
-5000 -10
20000 20
5000 100
20000 12
100000 50
50000 33
150000 42
200000 33
-108000 -32
92000 9
262000 18

2 x 1 = 2 3 x 1 = 3 4 x 1 = 4 87 x 1= 87
2 x 2 = 4 3 x 2 = 6 4 x 2 = 8 87 x 2= 174
2 x 3 = 6 3 x 3 = 9 4 x 3 = 12 87 x 3= 261
2 x 4 = 8 3 x 4 = 12 4 x 4 = 16 87 x 4= 348
2 x 5 = 10 3 x 5 = 15 4 x 5 = 20 87 x 5= 435
2 x 6 = 12 3 x 6 = 18 4 x 6 = 24 87 x 6= 522
2 x 7 = 14 3 x 7 = 21 4 x 7 = 28 87 x 7= 609
2 x 8 = 16 3 x 8 = 24 4 x 8 = 32 87 x 8= 696
2 x 9 = 18 3 x 9 = 27 4 x 9 = 36 87 x 9= 783
2 x 10 = 20 3 x 10 = 30 4 x 10 = 40 87 x 10 = 870
2 x 11 = 22 3 x 11 = 33 4 x 11 = 44 87 x 11 = 957
2 x 12 = 24 3 x 12 = 36 4 x 12 = 48 87 x 12 = 1044
2 x 13 = 26 3 x 13 = 39 4 x 13 = 52 87 x 13 = 1131
2 x 14 = 28 3 x 14 = 42 4 x 14 = 56 87 x 14 = 1218
2 x 15 = 30 3 x 15 = 45 4 x 15 = 60 87 x 15 = 1305
2 x 16 = 32 3 x 16 = 48 4 x 16 = 64 87 x 16 = 1392
2 x 17 = 34 3 x 17 = 51 4 x 17 = 68 87 x 17 = 1479
2 x 18 = 36 3 x 18 = 54 4 x 18 = 72 87 x 18 = 1566
2 x 19 = 38 3 x 19 = 57 4 x 19 = 76 87 x 19 = 1653
2 x 20 = 40 3 x 20 = 60 4 x 20 = 80 87 x 20 = 1740
these above tables are made without mathematical function these above tables are made using mat

91 x 1= 91 117 x 1= 117
91 x 2= 182 117 x 2= 234
91 x 3= 273 117 x 3= 351
91 x 4= 364 117 x 4= 468
91 x 5= 455 117 x 5= 585
91 x 6= 546 117 x 6= 702
91 x 7= 637 117 x 7= 819
91 x 8= 728 117 x 8= 936
91 x 9= 819 117 x 9= 1053
91 x 10 = 910 117 x 10 = 1170
91 x 11 = 1001 117 x 11 = 1287
91 x 12 = 1092 117 x 12 = 1404
91 x 13 = 1183 117 x 13 = 1521
91 x 14 = 1274 117 x 14 = 1638
91 x 15 = 1365 117 x 15 = 1755
91 x 16 = 1456 117 x 16 = 1872
91 x 17 = 1547 117 x 17 = 1989
91 x 18 = 1638 117 x 18 = 2106
91 x 19 = 1729 117 x 19 = 2223
91 x 20 = 1820 117 x 20 = 2340
bles are made using mathematical function named PRODUCT.

MATHEMATICAL FUNCTIONS SYNTAX
SUM SUM(1 No., 2 No., …..)
SUM(1 No., 2 No., true)
SUM(1 No., 2 No., false)
SUM(CELL NO., CELL NO., …)
SUM(CELL NO. : CELL NO.)
ROUND ROUND(NUMBER,NUMBER OF DIGITS)
ABSOLUTE VALUE ABS(NUM)
SQUARE ROOT SQRT(NUM)
TRUNCATE A NUMBER TO INTEGER TRUNC(NUMBER,NUMBER OF DIGITS)
SUM IF <CONDITION> SUMIF(range, criteria, [sum_range])

EXAMPLES RESULT
SUM(2,3) 5
SUM(3, 2, TRUE) 6
SUM(3, 2, FALSE) 5
SUM(F4,F5,1) 12
SUM(F4:F7) 28
ROUND(3.27,1) 3.3
ROUND(3.139,1) 3.1
ROUND(-1.475,2) -1.48
ROUND(31.5,-1) 30
ABS(5) 5
ABS(-5) 5
SQRT(16) 4
SQRT(-16) Err:502 (Represents an error)
SQRT(ABS(-16)) 4
TRUNC(8.9) 8
TRUNC(-8.9) -8
TRUNC(8.9654,2) 8.96
SUMIF(E4:E8,">6") 40

LOGICAL FUNCTIONS SYNTAX
IF() IF(LOGICAL TEST, VALUE IF TRUE, VALUE IF FALSE)
TRUE() TRUE()
FALSE() FALSE()

EXAMPLES RESULT
IF(20>=50,"Pass","Fail") Fail
IF(70>=50,"Pass","Fail") Pass
IF(200>500,"Over Budget","OK") OK
IF(500>500,"Over Budget","OK") OK
IF(700>500,"Over Budget","OK") Over Budget
IF(4>5,"FOUR",IF(7>5,"SEVEN","FIVE")) SEVEN
IF(4<5,"FOUR",IF(7>5,"SEVEN","FIVE")) FOUR
IF(4<5,"FOUR",IF(3>5,"THREE","FIVE")) FIVE
TRUE() TRUE
IF(TRUE(),0,1) 0
IF(TRUE(),1,0) 1
FALSE() FALSE
IF(FALSE(),1,0) 0
IF(FALSE(),0,1) 1

STATISTICAL FUNCTIONS SYNTAX
MAXIMUM MAX(NUMBER1,NUMBER2,……)
MINIMUM MIN(NUMBER1,NUMBER2,……)
AVERAGE AVERAGE(NUMBER1, NUMBER2, …)
COUNT COUNT(VALUE1,VALUE2,….)

Sales
EXAMPLES RESULT 11/21/2009
MAX(5,6,44,2,99,8,756) 756 19
MAX(SUM(457,2389),5,6,44,2,99,8,756) 2846 22.2
MIN(5,6,44,2,99,8,756) 2 TRUE
MIN(SUM(457,2389),5,6,44,99,8,756) 5 D/V/0!
AVERAGE(1,2,3,4,5,6,7,8,9,10) 5.5
AVERAGE(1,2,3,4,5,6,7,8,9,10,TRUE()) 5.09
AVERAGE(1,2,3,4,5,6,7,8,9,10,FALSE()) 5
COUNT(G1:G6) 4
COUNT(G4:G6) 2
COUNT(G1:G6,2) 5
COUNT(12,2,5,75,6,56) 6

DATE & TIME FUNCTIONS SYNTAX EXAMPLES
TODAY TODAY() TODAY()
NOW NOW() NOW()
DAY DAY(SERIAL NUMBER) DAY("4-JAN")
DAY("15-APRIL-2003")
DAY("16/4/2003")
DAY("2001/10/10")
MONTH MONTH(SERIAL NUMBER) MONTH("6-SEPT")
MONTH("2004/04/01")
YEAR YEAR(SERIAL NUMBER) YEAR("7/7/1999")
YEAR("2012/12/20")
TIME TIME(HOURS,MINUTES,SECONDS) TIME(17,26,47)

RESULT
11/24/2009
11/24/2009 13:31
Err:502
15
Err:502
10
Err:502
4
1999
2012
5:26 PM

TEXT FUNCTIONS SYNTAX
CONCATENATE OF WORD/CHARACTERS CONCATENATE(TEXT1,TEXT2,..)
LEFT LEFT(TEXT, NUMBER OF CHARACTERS)
RIGHT RIGHT(TEXT, NUMBER OF CHARACTERS)

EXAMPLES RESULT
CONCATENATE("TOTAL","VALUE") TOTALVALUE
CONCATENATE("TOTAL"&" "&"VALUE") TOTAL VALUE
CONCATENATE("TOTAL"&""&"VALUE") TOTALVALUE
LEFT("PROJECT",4) PROJ
LEFT("SUBJECT") S
RIGHT("PROJECT",4) JECT
RIGHT("SUBJECT") T

FINANCIAL FUNCTIONS
STRAIGHT LINE DEPRECIATION
PRINCIPAL AMOUNT AND INTEREST

SYNTAX
SLN(COST,LAST VALUE,LIFE)
PMT(INTEREST RATE FOR THE LOAN,TOTAL NUMBER OF PAYMENTS OF LOAN, PRESENT VALUE, FUTURE VALUE, DUE PAYMEN

EXAMPLES RESULT
SLN(100000,7500,10) Rs. 9,250.00
PMT(15%/12,60,100000) Rs. -2,378.99
PMT(15%/12,60,100000,0,1) Rs. -2,349.62
PMT(12%/12,5,-5000) Rs. 1,030.20
PMT(12%/12,18*12,0,500000) Rs. -659.75