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 99
Chapter 16
ADVANCED EXCEL
Chapter Outline
Average & AverageA
Intermediate Formulas
Command Access
Keystrokes & SHortcuts
Convert
Linking Worksheets
Embedded Formulas
Macros
Average & AverageA
Within Excel there are two “Average” functions under the “Statistical” category. The first is “Average”
and returns a simple average of an identified range. This formula is shown in operation on the “Average”
data file on the data disk. The function written in cell E2 determines the average number of the category
“Apple” – cell B2. Cell E3 determines the average number of “Apples”, a range from cell B3 through
B11. The formula in cell E4 determines the average number of “Berries”, a range from cell B12 through
B23 while the formula in cell E5 determines the average number of “Cherries” in a range from cell B24
through 33. This formula is simply written as “=AVERAGE(Range).” The range can be a continuous
string of cells in a column or row or can be a range of cells such as columns and rows such as the formula
shown in the range of F10 through M31. Average will not count text strings into its averages.
The second formula is “AverageA”. With this formula you can even account for text strings in your
average such as “True” – a value of 1, “False” – a value of 0, while the occurrences of text strings such as
“N/A” get counted in the denominator of the average equitation but there is no value for them in the
numerator of the equitation. This is a handy tool for the average number of correct answers on a
“True/False” question as shown in column O of the “AverageA” worksheet.
Command Access
Excel has numerous command paths to accomplish almost every one of its many commands. The
selection and utilization is up to you. If you are a proficient typist, you may select keyboard commands
while typing and mouse commands while doing graphic tasks. Others will always select the mouse while
some will use the “Alt” (Alternate) key path.
The most common method of accessing Microsoft Excel commands is through the mouse. With this
concept, you would select a word on the menu bar by placing the mouse cursor over it and clicking on it.
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 Fall '10
 Ullmann
 Accounting, Visual Basic for Applications, Word processor

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