Spreadsheet – important questions for Boards 2027

CBSE Class 12 Accountancy

1. VSA · 0.5 marks

   What does a cell reference in a formula represent?

   Answer

   A cell reference is a variable; its value is the referenced cell’s value or a derivation of that value.

2. MCQ · 1 mark

   Which statement about worksheet operations and navigation is correct? (A) The mouse is used for data entry only, while the keyboard is used for all other operations. (B) The mouse can be used for worksheet operations and navigation other than data entry; keyboard keystrokes can also perform common operations and navigation. (C) The mouse cannot be used to navigate a worksheet. (D) Keyboard keystrokes are used only to enter data.

   Answer

   (B) The mouse can be used for worksheet operations and navigation other than data entry; keyboard keystrokes can also perform common operations and navigation — the mouse is used for operations and navigation except data entry, and keystrokes can perform common operations and navigation.

3. SA · 2 marks

   State one benefit of using a named range in a formula. Name two functions, other than SUM, in which a named range can be used.

   Answer

   A named range replaces a cell-range reference with a descriptive name, saving time when writing complex formulas and making references easier to remember. Named ranges can also be used with AVERAGE() and SUMIF().

4. MCQ · 4 marks

   Select all the correct statements about the order of operations in a spreadsheet (4 marks; 1 mark for each correct selection). (A) Operations in brackets are carried out first. (B) Exponents are carried out after operations in brackets. (C) Multiplication and division have equal priority and are evaluated from left to right. (D) Addition and subtraction have equal priority and are evaluated from left to right.

   Answer

   (A) Operations in brackets are carried out first — Bracketed expressions have priority over the other arithmetic operations. (B) Exponents are carried out after operations in brackets — Exponents are evaluated after bracketed expressions. (C) Multiplication and division have equal priority and are evaluated from left to right — Operations of equal priority are evaluated from left to right. (D) Addition and subtraction have equal priority and are evaluated from left to right — Operations of equal priority are evaluated from left to right.

5. LA · 5 marks

   Describe the main elements used to explain a spreadsheet function. Also distinguish the results returned by SUM, AVERAGE and COUNT when applied to a range, and explain how logical operators compare values. (5 marks)

   Answer

   1. Function elements — A function is a built-in set of formulas. It starts with an equals sign (=), followed by the function name and data, or argument, in brackets; the argument may include a range of cells. 2. Results — SUM returns the arithmetic total of numbers; AVERAGE returns their arithmetic mean value, not their total. 3. Range output — COUNT returns the quantity of numerical values in a range; unlike SUM, it counts rather than adds them, and unlike AVERAGE, it does not calculate their mean. 4. Logical comparison — Logical operators such as =, >, <, >=, <= and <> compare values or expressions. The comparison produces TRUE or FALSE and can serve as a logical test in a formula.

6. VLA · 6 marks

   Explain how a nested IF checks successive conditions and produces different results, including what happens when none of the conditions is true. State the rule for the value type returned by a nested function used as an argument, and the error Excel may display if the types do not match.

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7. MCQ · 1 mark

   Which statement correctly describes a keystroke? (A) It is produced only by clicking the mouse. (B) It is produced by pressing a key; some commands require two keys to be pressed together. (C) It always requires pressing three keys together. (D) It refers only to typing a number into a cell.

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8. SA · 2 marks

   State the steps for defining a name for a selected cell range in Excel.

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9. MCQ · 4 marks

   Select all the correct statements about the IF function (4 marks; 1 mark for each correct selection). (A) It tests a specified condition. (B) It returns one value when the condition is TRUE. (C) It returns another value when the condition is FALSE. (D) Its arguments include logical_test, value_if_true and value_if_false.

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10. LA · 5 marks

    Explain the optional arguments in the PV function, including the condition applying when either pmt or fv is omitted. Describe how the signs of pv, fv and pmt indicate money received or paid, and define an annuity. (5 marks)

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