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NAMING CELLS IN SPREADSHEETS

The usual way of writing a formula in excel is to use cell referencing by the default cell references which is a mix of column and row number (For Example A1). However, excel provides an option of naming the cells or a number of cells. After a cell is named, the formula can be written with the cell name rather than the default cell reference. This helps to make the understanding of a formula where the cell name is used more understandable. It actually makes the formula self-explanatory to other users. (Mehta, n.d.) Example:

Normal View

Particulars  Amount 
Revenues of Gulf Air ( In Million US$)  70 
Number of Passengers ('000)  38 
Revenue per 1000 passenger ( In Million US$)  1.84


Formula View

Particulars  Amount 
Revenues of Gulf Air ( In Million US$)  70 
Number of Passengers ('000)  38 
Revenue per 1000 passenger ( In Million US$)  =Revenue/Passengers

NEGATIVE NUMBERS

Showing negative numbers in red color and inside bracket has been a common pattern in financial models prepared in excel. One can show a number in the above format through the following steps:

(Finance Train, n.d.) Example:

Loss (5000.00)

 

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