# ch13_15 - Solving Accounting Principles Problems Using...

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Solving Accounting Principles Problems Using Excel for Windows to accompany Accounting Principles Ninth Edition Rex A Schildhouse, LCDR, U.S. Navy, Retired, M.B.A. San Diego Community College District, Miramar Campus, San Diego, CA Jerry J. Weygandt, PhD, CPA, Arthur Andersen Alumni Professor of Accounting, University of Wisconsin, Madison, Wisconsin Donald E. Kieso, PhD, CPA, KPMG Peat Marwick Emeritus Professor of Accountancy, Northern Illinois University, DeKalb, IL Terry D. Warfield, PhD, CPA, PricewaterhouseCoopers Research Scholar, University of Wisconsin, Madison, Wisconsin

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Section 2, Page 82 Chapter 13 TEXT Chapter Outline Concatenate Paste Special Text To Columns Today And Now Concatenate “Concatenate” is a powerful “text” function of Excel. “Concatenate” is the function for joining two or more strings of “data” into a single cell. On the “Concatenate” data file you will find a string of text entered into the individual cells of column A. In cell B1 the “Concatenate” function is written as: =CONCATENATE(A1," ",A5," ",A6," ",A7," ",A8," ",A9," ",A10," ",A11," ",A15," ",A16," ",A17,".") The result reads: The quick brown foxes were chased by the slow black dogs. This function is taking the contents of cell A1, placing a space as shown by the “ ” presentation, then showing the contents of cell A2 and so on. However, the text string shows that the foxes, no number specified, were chased by the dogs, no number specified. Since “Concatenate” is classified as a “text” formula, this would appear to be its limitations. However, as earlier stated, Excel will frequently allow embedded formulas and “Concatenate” is not the exception to that rule. In cell B17 several embedded formulas have been added to put numbers into the statement. The formula now reads: =CONCATENATE(A1," ",SUM(A2+A4)," ",A5," ",A6," ",A7," ",A8," ",A9," ", A10," ",A11," ",SUM(A12+A14)," ",A15," ",A16," ",A17,".") This formula or function results in: The 2 quick brown foxes were chased by the 4 slow black dogs. Which includes the number of foxes and dogs as summed by the embedded formulas of “Sum.” Hint: Embedded functions and formulas do not get introduced with an “=”. With this function you can create the mailing label string for invoicing as shown in cells A21 through E24. In this situation, since the data is intentionally entered horizontally, the “Concatenate” formula was written into cell E21 and dragged through rows 24.
Chapter 13, Page 83 Assume that you are making custom pens and pencils and using “Smart Part Numbers” – numbers that indicate through a consistency of presentation what they are or what they do. The code is: First Part: PN – Pen part PL – Pencil part Second Part G – Gold S – Silver B – Black N – N/A – No color Third Part: UP – Upper portion LP – Lower portion: Fourth Part: TB – Tube BK – Blank TP – Top plug or insert CL – Clip MB – Middle band NB – Tip PNR – Pen refill OM – Operating mechanism PLR – Pencil refill Starting at row 27 of the “Concatenate” data file the part numbers are established by whether it is a pen or pencil part, by its plating, whether it is an upper or lower portion part, and then the part itself.

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