Practical Notes
Practical Notes
SPREADSHEETS
A spreadsheet is a grid of rows and columns that accepts entry of data, allows editing, formatting and
manipulation of numeric data. Spreadsheets can also display data graphically with the help of charts and
graphs.
TYPES OF SPREADSHEETS
1. Manual spreadsheets. The manual spreadsheet is the most commonly used type by book keepers as a
ledger book with many sheets of papers divided into rows and columns on which various amounts of
money are entered manually using a pen or a pencil and manipulated manually with the help of a
calculator.
2. Electronic spreadsheets. An electronic spreadsheet is a spreadsheet prepared using a computer program
that enables the user to enter values in rows and columns and to manipulate them mathematically using
formulae and functions automatically.
Examples of electronic spreadsheet programs include; ViscCalc, Lotus 1-2-3, Microsoft Office Excel,
Quattro Pro, Microsoft Works, Multiplan, View sheet, Lucid 3D, etc.
Uses/Applications of Spreadsheets
1. Preparation of budgets
2. Preparation of cash flow analysis
3. Preparations of financial statements
4. Processing basic business information, like, job costing, payment schedules, stock control, tax records
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OPERATORS
Operators specify the type of calculation that you want to perform on the elements of a formula. There is a
default order in which calculations occur, but you can change this order by using brackets.
Types of Operators
There are four types of calculation operators: arithmetic, comparison, text concatenation, and reference.
Arithmetic operators
These are used to perform basic mathematical operations such as addition, subtraction, division or
multiplication; combine numbers; and produce numeric results.
Comparison Operators
These are used to compare two values, and the result is a logical value either TRUE or FALSE.
CELL REFERENCES
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A Cell reference is an address given to a particular cell or group of cells on a worksheet. e.g. A2, B6, B3.
There are three types of cell references;
1. Relative cell reference. Here, the address of a cell is based on the relative position of the cell that
contains the formula and the cell referred to. If you copy the formula, the reference automatically
adjusts. A relative cell reference takes the form: A1, B17, G20, C2.
2. Absolute cell reference. Here, the exact address of a cell is used in the formula, regardless of the
position of the cell that contains the formula. An absolute cell reference takes the form: $A$1, $D$6,
$B$3, $E$6.
3. Mixed cell reference. This is a type that uses both relative and absolute cell references at once. It may
use an absolute column reference and a relative row reference or vice versa, e.g. $G17, B$14, D$2, $E2.
FORMULAS
Formulas are equations that perform calculations on values in your worksheet and return a value in a chosen
cell, e.g. =A2+B2, =(A3+B3+C3+D3)/4, =A6*B4, =C4-D4, =E10/G10
LOGICAL FUNCTIONS
Function Description
AND Returns TRUE if all of its arguments are TRUE; Returns FALSE if any argument is FALSE
FALSE Returns the logical value FALSE
IF Specifies a logical test to perform
IFERROR Returns a value you specify if a formula evaluates to an error; otherwise, returns the result of
the formula
NOT Reverses the logic of its argument
OR Returns TRUE if any argument is TRUE
TRUE Returns the logical value TRUE
ERROR ALERTS
Microsoft Excel displays an error value in a cell when it cannot properly calculate the formula for that cell.
Below are some common error values and their meanings.
FUNCTIONS
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A function is a prewritten formula that takes a value or values, performs an operation, and returns a value or
values in a chosen cell. Examples of functions in MS Office Excel include the following:
This is application software used to create presentations, which can communicate ideas and other
information to a group of audience. The presentation can be viewed as a slide show, which usually displays
on a large monitor or projected screen. Some presentation software can convert an existing slide show into a
format that can be accessed on the web.
Examples of popular electronic presentation software include; Microsoft PowerPoint, Corel Presentations,
Lotus Freelance Graphics, Microsoft Producer, Open Office Presentation, etc.
o Simplicity of the presentation. The best slide is usually simple, easy and to the point. The audience may
need more time to understand complicated slides while time is always limited during presentations.
o Know the audience and their expectations in order to give the right message to the right people. e.g. are
they children, matures or a mixture. Are they clients or seniors of the organisation
o Relevance of the content. Ensure that the content of your slides is relevant to the topic of discussion in
order to capture the attention of the audience
o Use of images, graphics and diagrams. Slides are visual aid to help you explain complex ideas in an easy
way. Therefore, use the right and relevant images, graphics and charts to represent your ideas visually.
o Make the right choice of colours, font styles, font sizes, transitions, animations, links which suit the
viewers
A set of colors that is used in a file. Theme colors, theme fonts, and theme effects compose a theme.),
theme fonts (theme fonts: A set of major and minor fonts that is applied to a file. Theme fonts, theme
colors, and theme effects compose a theme.), theme effects (theme effects: A set of visual attributes that
is applied to elements in a file. Theme effects, theme colors, and theme fonts compose a theme.) ,
background styles, and even content.
5. Animation. Refers to special effects for introducing text in a slide during a slide show.
6. Placeholder. Placeholders are the containers in layouts that hold such content as text (including body
text, bulleted lists, and titles), tables, charts, SmartArt graphics, movies, sounds, pictures, and clip art.
7. Transition effects. This refers to different styles in which slides come and leave the screen during a
presentation. Slide transition is a special effect for introducing an entire slide during a slide show
8. Graphics. A general term used to mean pictures, images, charts, photo, tables, etc, that you can add to a
presentation
9. ClipArt. A general term for a library of pictures in the computer. Presenter’s notes, these contain ideas
you want to discuss for each slide in your presentation.
10. Action buttons. Are ready-made buttons that can be inserted into your presentation. These enable you to
perform actions upon clicking or moving mouse over them
11. Auto content wizard. This is a presentation wizard that contains data from which one can select and
edit to create a personalised or customised presentation.
12. Slide layout. Slide layouts contain formatting, positioning, and placeholders for all the content that
appears on a slide. Layout contains the theme (colours, fonts, effects, and the background) of a slide.
Master layout is a term applied to a presentation’s overall design.
13. Timing. Is a technique by which slides or text appear on the screen during a presentation, i.e. on mouse
click or automatically after a defined period.
PowerPoint Views
1. Normal view. Is a Tri-pane window that provides the text outline of the entire presentation on the left,
the current slide on the upper-right, and speaker’s notes on the lower-right. This is the default
PowerPoint view
2. Outline view. This enables one to edit and display all presentation text in one location instead of one
slide at a time. It appears without the objects or images in the slide.
3. Slide view. Shows a graphic view of the current slide for editing and viewing
4. Slide sorter view. This displays the entire presentation so that one can add, delete and move slide.
5. Notes page. Provides a large area to view or type speaker’s notes on a slide
6. Slide show. Is a collection of slides moving in a defined sequence at a present timing that one can
control and change with special effects
DATABASES
Database is a collection of logically related data with descriptions designed to meet the information needs
of an organisation. Databank is an enormous/large collection of two or more databases for several users
within and outside an organisation.
Database management system (DBMS) is software system that allows multiple users to define, create,
store, maintain and control access to the database. Examples of DBMSs include; Microsoft Access, Oracle,
Microsoft SQL Server, Dbase, Fox Pro, Sysbase
TYPES OF DATABASES
1. Flat databases. These consist of one table
2. Relational databases. These consist of two or more tables and manipulate data by relating the tables.
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Before computerised databases management systems and even now data may be kept and managed
manually on paper files and filing cabinets. This system has the following drawbacks or deficiencies
1. Data redundancy. Data are often repeated in more than one file.
2. Updating difficulties. Keeping all files up-to-date can be problematic
3. Data dispersion. Scattered data are difficult for programs and people to share
4. Under-utilisation of data. Dispersed data cannot usually be used to full advantage
5. Not durable. Data on manual papers does not last for long
6. Exposed to risks. Data can be easily lost due to fire, rot, termites, rats, etc.
7. Data dependence. Programs may be dependent on the data formats and file organisation.
DATABASE OBJECTS
1. Table. Is a collection of data arranged and stored in rows and columns. It is the basic/primary object
where all other objects derive data from.
2. Query. Is used to ask questions on table data and find qualifying answers.
3. Form. Is a tool for displaying data from data tables easily and for entering & editing data in the data
tables.
4. Report. Is a summarised and good-looking display of data from tables and queries. It is for output only.
DEFINITION OF TERMINOLOGIES
1. File. Refers to the entire collection of data in the database.
2. Field. This is the entire column that contains similar data items
3. Field name. This is the name/title of a particular field
4. Field type. This refers to how particular data items are stored in a table
5. Field properties. This refers to specific characteristics of particular fields
6. Record. This refers to particulars within a file, or a set of entire data items in a row
7. Macro. This is an automated procedure of action in a computer
8. Attribute. This refers to a group of fields or columns in a table
9. Primary key. This is a unique record identifier in the table. It is used to ensure that there are no
duplicate fields in the table. It is also used to create relationships among tables.
10. A foreign key, is a copy of the primary key in another table
11. A view. Is a virtual table that does not necessarily exist in its own right but may be dynamically derived
from one or more base tables
12. Relationships. This refers to how two or more entities/tables share information in the database structure.
That is, how data in one table are related to data in another table. Relationships are of three types; one-
to-one (1:1), one-to-many (1:M) and many-to-many (M:M)
13. Datasheet view. This is a table view which allows you to update, edit, format and delete information
from the table.
14. Design view is a table view which provides tools for creating fields in a table, i.e. specify field names,
data types, field properties and descriptions (a view for creating the table)
DATA TYPES
Data type specifies and determines the kind/category of values or information entered in the field
containers. There are various data types applied in Microsoft Access and these include;
1. Text. Are alphabetic letters or numbers that cannot be calculated. Examples of such fields are; names,
addresses, subject names, course names, telephone numbers, etc. it can contain up to 255 characters.
2. Number. Refers to numerical data you can calculate but not relating to money, e.g. age, height, weight,
course duration, score, number of items in stock. It can be whole number or fraction.
3. Currency. Are numerical monetary values that can be calculated and may have a currency symbol or
not such as £56000.05, 59000.89, $5362, €4563, etc. It is suitable for field like; salary, gross pay, net
pay, PAYE, school fees, amount paid, etc.
4. Memo. It is for lengthy descriptive text and numbers usually several sentences or paragraphs. It can
contain a maximum of 32,000 characters. It is suitable for fields like; remarks, comments, particulars,
descriptions.
5. Date/Time. For months, date and time values that are in the form; dd/mm/yy or dd-mm-yy, i.e.
date/month/year for dates and Hr:Min:sec, i.e. Hour:Minutes:Seconds for time values. It is suitable for
fields like; date of birth, date of joining, on/off set date/time, date/time of departure/arrival, etc.
6. AutoNumber. A number that automatically increments for each record you enter. It stores sequential
numbers entered automatically by Microsoft Access starting with one. They are unique and can make a
good primary key. It is suitable for fields like; registration number, ID number, membership number, etc
7. Yes/No. Here you can enter and store only one value or answer out of the available two options but not
both. It is suitable for fields like; true/false, on/off, smoker/non-smoker, Ugandan/Non-Ugandan, in/out,
etc.
8. Object linking and embedding (OLE object). For object data and other binary information such as;
sounds, symbols, graphics/pictures such as; signatures, thumbprints, company logos, one’s photo, etc.
9. Hyperlink. Stores data in form of hyperlinks, which are the blue-coloured hotspots or connections that
can be clicked to open other pages or documents, e.g. e-mail address, website, bookmarks, etc.
10. Lookup wizard. Refers to a list of items in form of a list-box from which you can choose the desired
item during data entry, especially if that data exists in another table or form. It is suitable for repetitive
data such as marital status; single, married, separated, divorced, widowed, etc
11. Calculated data type. This new data type lets you create a field that is based on a calculation of other
fields in the same table. For example, you might create a Line Total field that contains the product of a
Quantity field and a Unit Price field. Then, if you update the Quantity or Unit Price field, the Line Total
is updated automatically
12. Attachment. This is the preferred data type for storing digital images and any type of binary file, like;
Pictures, Images, Office files
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FIELD PROPERTIES
These are traits or characteristics defining data entered in particular fields. Common properties include
1. Field size. This specifies the maximum length of a field. That is, the maximum number of characters to
be stored in the field. e.g. if you specify field size as 5, only 5 or less characters will be allowed in the
column.
2. Format. Specifies the way that the field appears by default when displayed or printed.
3. Decimal Places. It is used to specify the number of decimal places to use when displaying numbers
4. Input Mask. Specifies the pattern or format for data to be entered in that field, e.g. (--/--/--) for date.
5. Caption. Used to set the text displayed by default in labels for forms, reports, and queries.
6. Default Value. A value that appears in the field automatically even before you enter there anything.
7. Validation Rule. An expression that must be true whenever you add or change the value in a given field.
e.g. >=10 for age, “married” or “single” for marital status, etc.
8. Validation Text. A message displayed when a value violates the expression in the Validation Rule
property. e.g. “please, marital status is either single or married”
9. Required. Specifies whether or not an entry must be entered in that field. That is, if yes, you must type
an entry, but if no, you may proceed without entering anything.
10. Allow Zero Length. A provision for a field to be left blank in case of unavailable data to be entered
later even if the setting for required is yes. Nulls indicate that data may exist but it is unknown. To enter
a null, leave the required property as no and leave the field blank, e.g. a company without a fax number
11. Indexed. It specifies whether or not duplicates in the field should be allowed in order to speed up the
data search, sort, filter, etc.
12. Text Align. Specifies the default alignment of text within a control.
13. New Values. Specifies whether an AutoNumber field is incremented or assigned a random value when a
new record is added
14. Unicode Compression. Compresses text stored in this field when a small amount of text is stored (<
4,096 characters).
15. IME Mode. Controls conversion of characters in an East Asian version of Windows.
16. IME Sentence Mode. Controls conversion of sentences in an East Asian version of Windows.
17. Smart Tags. Attaches a smart tag to this field.
18. Append Only. Tracks the history of field values (by setting the property's value to Yes).
19. Text Format. Choose the property's Rich Text value to store text as HTML and allow rich formatting.
Choose the property's Plain Text value to store only unformatted text.
DATA VALIDATION
Validation is the process of comparing the data entered with a set of predefined rules or values to check if
the data is acceptable. Validation is the name for the checks that detect incorrect data, display an error
message and request another input or just reject the data.
Data validation is the checking of input data for errors (e.g. of the correct data type) before processing.
Common data validation checks include; presence/existence or completeness check, range check, limit
check, data type check or character check or alphanumeric check, format check, consistency check, control
total check, and hash total check.
ERRORS
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An error is a fault or an issue that arises unexpectedly causing the program not to function properly and to
close. Common types of errors include; transcription errors and transposition errors. Transpositions errors
include; error of omission, error of addition, random error, overflows error, rounding up error, and
truncation errors.