al

Sa
le
s
nu
An
Cars
Vans
Lorries

Total

Qtr1
220,000
171,560
99,200
490,760

Qtr2
223,080
171,600
101,000
495,680

Qtr3
226,160
171,640
102,800
500,600

Qtr4
Total
229,240
898,480
171,680
686,480
104,600
407,600
505,520 1,992,560

SUB-TOTAL

120

35

243

29.16 272.16

3/21 Spencer

98

30

21.5

149.5

17.94 167.44

2/9 Smith

100

55

9.5

164.5

19.74 184.24

3/22 Pearce

67

14.5

81.5

3/1 Patel

300

14.5

22.75

337.25

2/12 Jones

89

23.5

30

142.5

17.1

159.6

3/17 Hobbs

70

37.75

41

148.75

17.85

166.6

80

30

25

135

16.2

151.2

DATE
TOTAL

9.78

TOTAL

OTHER

88

VAT

FARES

3/31 Walsh

NAME

HOTEL

Travel Expenses

91.28

40.47 377.72

3/18

Hammond

2/15

Evans

242

12

8.75

262.75

31.53 294.28

3/22

Chan

78

23

2.75

103.75

12.45

3/28

Bailey

500

31

45.75

576.75

69.21 645.96

1712 391.25

242

116.2

2345.25 281.43 2626.7

Sum the HOTEL expenses from 3/31/2004 -2/28/2004

Sum the FARES and OTHER expenses by Evans and Hammond
Count the persons who have incurred sub-total greater than 200
Get the Average of OTHER expenses from 2/9/2004 to 3/17/2004
Count the persons who have incurred TOTAL greater than 500 and VAT is lesser than 50
Get the average of TOTAL where FARES is greater than 30 and HOTEL is lesser than 70

######

VAT is lesser than 50

TEL is lesser than 70

0
75.75
4
#DIV/0!
0
#DIV/0!

rooms

Income from function rooms

Jan
Feb
Mar
Apr
May
Jun
Jul
1000
1100
1100
1200
1200
1300
1300
1500
1500
1500
1600
1600
1600
1600
500
500
600
650
650
700
700
900
900
1000
1000
1000
1000
1000

Brunel Room
Colston Suite
Fry Room
Canynge Bar
TOTAL
EXPENSES
PROFIT

3900

4000

4200

4450

4450

4600

4600

500

500

500

500

500

550

550

3400

3500

3700

3950

3950

4050

4050

Income (Functions Rooms)

1800
1600

Amount

1400
1200
1000
800
600
400
200
0

Months
Brunel Room

Colston Suite

Page 4

Fry Room

Canynge Bar

rooms

Aug
Sep
total
1300
1400
10900
1600
1300
13800
700
750
5750
1000
900
8700
0
4600
4350
39150
0
550
550
4700
4050

3800

34450

Canynge Bar

Page 5

vehicle

Veh ID
550
551
552
553
554
555
556
558
401
402
422

Reg No
X345 JKL
X346 JKL
X347 JKL
X348 JKL
X349 JKL
X350 JKL
X351 JKL
X353 JKL
X657 CFT
X345 FGL
X346 FGL

Vehicle Expenses Summary

Monthly costs
Fixed
Cost per
cost
VariableC
Mileage
mile
(Lease)
ost
1056 0.30 323.00 316.80
998 0.30 323.00 299.40
1125 0.30 323.00 337.50
1345 0.30 323.00 403.50
1267 0.30 323.00 380.10
1458 0.30 323.00 437.40
956 0.30 323.00 286.80
0 0.30 323.00
0.00
702 0.35 388.00 245.70
1206 0.35 388.00 422.10
1126 0.35 388.00 394.10

Total
639.80
622.40
660.50
726.50
703.10
760.40
609.80
323.00
633.70
810.10
782.10

TOTAL 7,271.40
VAT

872.57

GRAND TOTAL 8,143.97

255143981.xlsx.ms_office

Name
Annual Salary Monthly Salary Pension Taxable Pay Income Tax National Insurance Take Home Pay
Allen
120,000
10,000
500
9,500
2,090
855
12,445
Bacall
160,000
13,333
667
12,667
2,787
1,140
16,593
Bergman
180,000
15,000
750
14,250
3,135
1,283
18,668
Bogart
180,000
15,000
750
14,250
3,135
1,283
18,668
Brando
165,000
13,750
688
13,063
2,874
1,176
17,112
Close
147,500
12,292
615
11,677
2,569
1,051
15,297
Costner
160,000
13,333
667
12,667
2,787
1,140
16,593
De Niro
200,000
16,667
833
15,833
3,483
1,425
20,742
Farrow
270,000
22,500 1,125
21,375
4,703
1,924
28,001
Gable
155,000
12,917
646
12,271
2,700
1,104
16,075
Garbo
130,000
10,833
542
10,292
2,264
926
13,482
Grant
115,000
9,583
479
9,104
2,003
819
11,926
Hepburn
195,000
16,250
813
15,438
3,396
1,389
20,223
Negri
195,000
16,250
813
15,438
3,396
1,389
20,223
Pacino
340,000
28,333 1,417
26,917
5,922
2,423
35,261
Rickman
170,000
14,167
708
13,458
2,961
1,211
17,630
TOTALS
2,882,500
240,208 12,010
228,198
50,204
20,538
298,939

255143981.xlsx.ms_office

1460
1466
136
855
912
2350
1190
1200
1790
Total
Highest
Lowest
Average
Count

500

280

Combined results for red

and blue Data
Total
Highest
Lowest
Average
Count

Count the red words above

Page 8

750

Current tax rates

VAT
Income tax

17.5%
22%

National insurance

Use this data in conjuction with the Tax and VAT sheets

9%

Today's transactions:
Sterling
Euros
1.00
10.00
100.00
1,000.00

1=

1.40

Retail Staff Salaries

Name
Pat
Sam
Alex
Chris

Monthly pay IncomeTax National Insurance

2,000
440
40
1,500
330
30
1,000
220
20
900
198
18

Income tax rate

National Insurance rate

If using Absolute references:

Calculate Income Tax and National Insurance by referring to cells H2 and H3 .
If using Named cell ranges:
Create names in the current rates sheet and use the names to calculate Income
Tax and National Insurance.
formula=(Monthly pay*Income tax rate)
formula=(ncome
Income
tax*National
Tax* National
Insurance
Insurance
rate) rate

22%
9%

Item
DVD
CD
Video
Tape

Pre-tax price VAT to be added

20.00
3.50
10.00
1.75
15.00
2.63
5.00
0.88
If using Named cell ranges:
Make a named range called price for cells B2:B5 (all the cells together constitute the range).
In the current rates sheet name cell B2 as vatrate.
In C2 enter the formula =price*vatrate.
Copy this to C3:C5.

If using Absolute references:

Calculate VAT by referring to cell E18

VAT rate

17.50%

US$ exchange rate=

Euro exchange rate=

Qtr1
Qtr2
Qtr3
Qtr4

US$
200000
400000
600000
800000

Euro
160000
320000
480000
640000

100000
200000
300000
400000

2
1.6

Total
756000
1512000
2268000
3024000
7560000.00

Create a formula in cell E7 which, when copied down, will work in cells E8: E10. Use either an absolute re
The formula should give the total value in sterling of all transactions for the quarter, whatever their origina

formula=(US$*US# exchange rate)+(Euro*Euro exchange rate)+

se either an absolute reference or a named range.

whatever their original currency.

Mixed Cell References

For the following exercise you must use references in which only one part of the cell address is absolute
You should enter only two formulae, in cells D11 and D12, then copy those into the other cells of the sam
The calculations are as follows:
Quarterly revenue for 2005-2007 will be 20% higher (120%) than 2004 expenses (in cell D11). Th
year, but stay static at 20% above the 2004 figure.
Quarterly expenses for 2005-2007 will be 10% higher (110%) than 2004 expenses (in cell D12). T
year, but stay static at 10% above the 2004 figure.
For help, type "mixed references" in Excel's Help.

Q1 Revenue
Q1 Expenses

2004 2005 2006 2007

30000
24000

Q2 Revenue
Q2 Expenses

72000
61400

Q3 Revenue
Q3 Expenses

83200
77800

Q4 Revenue
Q4 Expenses

76300
65900

he cell address is absolute.

the other cells of the same colour.
expenses (in cell D11). They don't go up by 20% each

4 expenses (in cell D12). They don't go up by 10% each