Excel Application in Accounting and Auditing

EXCEL APPLICATION IN
ACCOUNTING AND AUDITING

Content
1. Get started
2. Worksheet basic
3. Popular functions
2
@ 2017 Công ty TNHH Deloitte Việt Nam
Getting started
Basic tasks in Excel
• What is Excel ?
• Formatting a cell
• Format a data the way you want
• Filter the data
• Sort the data
Keyboard shortcuts in Excel
3
What’s Excel ?
We are using excel 2013, you may find full excel 2013’s guide here
4
Formatting a cell
Excel has a bunch of predefined cell styles that you can use. These styles let you
make several formatting changes to cells at once. For example, you can add a
fill color and change the color of text at the same time.
1. Select the cells you want to format.
2. Click Home > Cell Styles, and then pick the style you want.
If you don’t like any of the predefined styles, or want to apply a specific type of
formatting
1. Select the cells you want to format, and right-click.
2. To add borders to your cells, click the down arrow next to the Border
button, and pick the borders you want.
3. To fill your cells with color, click the down arrow next to the Fill Color
button, and pick the fill color you want.
5
.
Format a data the way you want
1. Select the cells you want to format
6
.
Format a date the way you want (continued)
2. Press CTRL+1.
3. In the Format Cells box, click the Number tab.
4. In the Category list, click Date.
7
.
Filter the data
To filter the data, clear the Select All check box (Ctrl+Shift+L), and then select
the data you want to show in your table.
You also can filter by specific text, numbers or color.
8
.
Filter the data (Continued)
9
.
Filter the data (Continued)

E.G 2: filter all the transactions with value over Clear trivial misstatement of VND 200,000,000
10
.
Sort the data
To sort the data, click Sort A to Z, Sort Z to A or sort by color.

With built-in custom lists, you can sort data by days of the week or months of
the year. Or create your own custom lists to sort by any other characteristic that
doesn’t sort well alphabetically, such as high, medium, and low or S, M, L, XL.
11
.
Keyboard shortcuts in Excel

Keyboard access to the Ribbon
When you press the Alt key, the Ribbon comes with new shortcuts, called Key
Tips will appear help you understand the Ribbon's keyboard shortcut.
To display a tab on the Ribbon, press the key for the tab—for example, press the
letter N for the Insert tab or M for the Formulas tab. This makes all the Key Tip
badges for that tab's buttons appear. Then, press the key for the button you
want.
12
.
Keyboard shortcuts in Excel (Continued)

Ctrl combination shortcut keys
Key Description
Ctrl+C Copies the selected cells.
Ctl +F Displays the Find and Replace dialog box, with the Find tab selected.
Ctrl+H Displays the Find and Replace dialog box, with the Replace tab selected.
Ctrl+P Displays the Print tab in Microsoft Office Backstage view.
Ctrl+S Saves the active file with its current file name, location, and file format.
Ctrl+V Inserts the contents of the Clipboard at the insertion point and replaces any selection.
Available only after you have cut or copied an object, text, or cell contents.
Ctrl+Alt+V displays the Paste Special dialog box. Available only after you have cut or
copied an object, text, or cell contents on a worksheet or in another program.
Ctrl+X Cuts the selected cells.
Ctrl+Y Repeats the last command or action, if possible.

Ctrl+Z Uses the Undo command to reverse the last command or to delete the last entry that
you typed.
Ctrl+Shift+Plus (+) Insert blank cells.
Ctrl+Minus (-) Delete the selected cells.
13
.
Keyboard shortcuts in Excel (Continued)

Function keys
Key Description
F2 Edits the active cell and positions the insertion point at the end of the cell contents. It
also moves the insertion point into the Formula Bar when editing in a cell is turned off.
Shift+F2 adds or edits a cell comment.
Ctrl+F2 displays the print preview area on the Print tab in the Backstage view.
F4 Repeats the last command or action, if possible.
When a cell reference or range is selected in a formula, F4 cycles through all the various
combinations of absolute and relative references.
Ctrl+F4 closes the selected workbook window.
Alt+F4 closes Excel.
F7 Displays the Spelling dialog box to check spelling in the active worksheet or selected
range.
Ctrl+F7 performs the Move command on the workbook window when it is not maximized.
Use the arrow keys to move the window, and when finished press Enter, or Esc to cancel.
14
Worksheet basic
Merge cells
Data processing
Date and time functions
15
Merge cells
Merging combines two or more cells to create a

new, larger cell. This is a great way to create a
label that spans several columns.
1. Select two or more adjacent cells you want to

merge.
2. Click Home > Merge & Center.
To unmerge cells immediately after merging

them, press Ctrl +Z.
Otherwise, click Merge and Center to split
merged cells
16
Data processing functions
Functions Description
LEFT Returns a Variant (String) containing a specified number of
characters from the left side of a string
= Left( string, length )
string: Required. String expression from which the leftmost

characters are returned. If string contains Null, Null is returned.
num_chars: Required. Variant (Long). numeric expression indicating

how many characters to return. If 0, a zero-length string ("") is
returned. If greater than or equal to the number of characters in
string, the entire string is returned.
RIGHT Returns a Variant (String) containing a specified number of

characters from the right side of a string
= Right (string, length)
17
Data processing functions (Continued)
Function Description
MID Returns a Variant (String) containing a specified number of
characters from a string. =Mid( string, start [, length ] )
string: Required. string expression from which characters are

returned.
start: Character position in string at which the part to be taken
begins.
length: Number of characters to return
& Connect strings
=serial_number1&serial_number2&….
serial_number1, serial_number2,…: String should be connected
18
DATE The DATE function returns the sequential serial number that
represents a particular date.
=DATE(year,month,day) year: Required. The value of the year

argument can include one to four digits. Excel interprets the
yearargument according to the date system your computer is using.
By default, Microsoft Excel for Windows uses the 1900 date system.
MonthRequired. A positive or negative integer representing the

month of the year from 1 to 12 (January to December).
Day: Required. A positive or negative integer representing the day

of the month from 1 to 31
DAY
Returns the day of a date, represented by a serial number. The day
is given as an integer ranging from 1 to 31
=DAY(serial_number)
serial_number: Required. The date of the day you are trying to find
19
MONTH Returns the month of a date represented by a serial number. The

month is given as an integer, ranging from 1 (January) to 12
(December).
=MONTH(serial_number)
YEAR Returns the year corresponding to a date.

(Similar to DAY function)
=YEAR(serial_number)
TODAY Return the current date in the computer =TODAY()
20
Exercise 1: Công ty D
Overview
Bảng kê chứng từ của công ty D từ ngày 1/6/2016 đến 18/7/2016
Required
Định dạng lại cột ngày, số tiền
Tính tổng phát sinh nợ, phát sinh có tài khoản 641, 642, 111, 112 từ ngày
1/6/2016 đến ngày 15/6/2016
Tìm các nghiệp vụ phát sinh có giá trị lớn hơn mức trọng yếu 1 tỷ VNĐ
21
Popular functions
SUM function
VLOOKUP function
PivotTable
Rounding
Counting
Min, max formulas
Other useful formulas
22
Sum functions
SUM Calculates total of all number in range selected or all specific
number added into the formula =SUM(number1,number2,....)
Number1, number2…: numbers to be sum up
SUMIF You use the SUMIF function to sum the values in a range that meet
criteria that you specify. =SUMIF(range,criteria,sum_range)
Range: range to compare with criteria

Criteria: which should be met to be included in the sum
sum_range: range to be sum up
23
Sum functions (continued)
SUMIFS You use the SUMIFS function to sum the values in multiple ranges
that meet all criteria that you specify.
=SUMIFS(sum_range,criteria_range1,criteria1,
criteria_range2,criteria2,…)
SUMPRODUCT Multiplies corresponding components in the given arrays, and

returns the sum of those products
=SUMPRODUCT(array1,array2,array3....)
Array1: Đối số mảng đầu tiên mà bạn muốn nhân các thành phần
của nó rồi cộng tổng.
Array2, array3,... Tùy chọn. Các đối số mảng mà bạn muốn nhân
các thành phần của nó rồi cộng tổng.
24
Sum functions (continued)
SUBTOTAL Tính tổng phụ trong một danh sách hoặc cơ sở dữ liệu
=SUBTOTAL(function_num,ref1,ref2,...)
Function_num: Số từ 1 đến 11 xác định dùng hàm nào trong tính

toán tổng phụ trong danh sách (chi tiết tại slide tiếp theo)
Ref1: Phạm vi hoặc tham chiếu được đặt tên đầu tiên mà bạn muốn
tính tổng phụ cho nó.
Ref2,... Tùy chọn. Phạm vi hoặc chuỗi được đặt tên từ 2 đến 254 mà
bạn muốn tính tổng phụ cho nó.
AVERAGE Tính trung bình cộng của các đối số

=AVERAGE(number1,number2,...)
Number1: Số thứ nhất, tham chiếu ô hoặc phạm vi mà bạn muốn

tính trung bình
Number2, ... Tùy chọn. Các số, tham chiếu ô hoặc phạm vi bổ sung
mà bạn muốn tính trung bình
25
SUBTOTAL
= SUBTOTAL (function_num,ref1,ref2 ,... )

function_num indicates the type of formula used for subtotal
Function_num Hàm sử dụng
1 AVERAGE - Trung bình cộng
2 COUNT - Đếm số
3 COUNTA - Đếm dữ liệu
4 MAX - Lớn nhất
5 MIN - Nhỏ nhất
6 PRODUCT - Tính tích số
7 STDEV - Ước tính độ lệch chuẩn dựa trên mẫu
8 STDEVP - Ước tính độ lệch chuẩn dựa trên
tổng thể
9 SUM - Tính tổng
10 VAR - Ước tính phương sai dựa trên mẫu
11 VARP - Ước tính phương sai dựa trên tổng thể
26
Vlookup functions
VLOOKUP Use VLOOKUP, one of the lookup and reference functions, when you need to
find things in a table or a range by row.
Syntax:
=VLOOKUP(lookup_value,table_array,col_index_num, [range_lookup])
HLOOKUP Searches for a value in the top row of a table or an array of values, and then
returns a value in the same column from a row you specify in the table or
array. Use HLOOKUP when your comparison values are located in a row
across the top of a table of data, and you want to look down a specified
number of rows
=HLOOKUP(lookup_value,table_array,row_index_num, [range_lookup])
27
Create PivotTable
28
Create PivotTable (Continued)
29
30
31
Rounding function
ROUND The ROUND function rounds a number to a specified number of
digits
=ROUND(number,num_digits)
number: Required. The number that you want to round.

num_digits: Required. The number of digits to which you want to
round the number argument.
ROUNDUP Rounds a number up, away from 0
(zero).=ROUNDUP(number,num_digits)
ROUNDDOWN Rounds a number down, toward zero.
=ROUNDDOWN(number,num_digits)
32
Counting function
COUNT The COUNT function counts the number of cells that contain
numbers, and counts numbers within the list of arguments
=COUNT(value1,value2,...)
Value1: The first item, cell reference, or range within which you
want to count numbers.
value2, ... Up to 255 additional items, cell references, or ranges
within which you want to count numbers.
COUNTA The COUNTA function counts the number of cells in a column that
are not empty.
=COUNT(value1,value2,...)
COUNTBLANK The COUNTBLANK function counts the number of cells in a column
that are empty.
=COUNTBLANK(range)
Range: ranges within which you want to count

33
Counting function
Function Application
COUNTIF Applies criteria to cells across a range and counts the number of
times when a criteria is met. =COUNTIF(range,criteria)
Range: ranges within which you want to count

Criteria: E.g. 32, “>32”, “Apples”,…
COUNTIFS Applies criteria to cells across multiple ranges and counts the
number of times when all criteria are met.
=COUNTIFS(criteria_range1,criteria1, criteria_range2,criteria2...)
criteria_range1,criteria1 : the first pair of range and criteria

criteria_range2,criteria2 : the second pair of range and criteria
34
Min, max functions
MAX Returns the largest value in a set of values.
=MAX(number1,number2,...)
Number1, number2, ... Number1 is required, subsequent numbers

are optional. 1 to 255 numbers for which you want to find the
maximum value.
MIN Returns the smallest value in a set of values (similar to MAX

function)
=MIN(number1,number2,...)
35
Other useful functions
IF one of the logical functions, to return one value if a condition is true
and another value if it's false.
=IF(logical_test,value_if_true,value_if_false)
logical_test: The condition you want to test.

value_if_true: The value that you want returned if the result of
logical_test is TRUE.
value_if_false: The value that you want returned if the result of
logical_test is FALSE.
TRIM Removes all spaces from text except for single spaces between
words. Use TRIM on text that you have received from another
application that may have irregular spacing. =TRIM(text)
LEN LEN returns the number of characters in a text string.

=LEN(text)
36
Exercise 2
Required
Practice PivotTable, data and time, Count and VlookUp functions using data
provided.
37
38
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Excel Application in Accounting and Auditing

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EXCEL APPLICATION IN

ACCOUNTING AND AUDITING

Keyboard shortcuts in Excel

1. Select the cells you want to format.

1. Select the cells you want to format, and right-click.

Format a data the way you want

1. Select the cells you want to format

Format a date the way you want (continued)

3. In the Format Cells box, click the Number tab.

4. In the Category list, click Date.

Filter the data

Filter the data (Continued)

Filter the data (Continued)

Sort the data

To sort the data, click Sort A to Z, Sort Z to A or sort by color.

Keyboard shortcuts in Excel

Keyboard shortcuts in Excel (Continued)

Ctrl+C Copies the selected cells.

Ctrl+P Displays the Print tab in Microsoft Office Backstage view.

Ctrl+X Cuts the selected cells.

Ctrl+Y Repeats the last command or action, if possible.

Keyboard shortcuts in Excel (Continued)

Shift+F2 adds or edits a cell comment.

F4 Repeats the last command or action, if possible.

Ctrl+F4 closes the selected workbook window.

Alt+F4 closes Excel.

Merging combines two or more cells to create a

1. Select two or more adjacent cells you want to

To unmerge cells immediately after merging

string: Required. String expression from which the leftmost

num_chars: Required. Variant (Long). numeric expression indicating

RIGHT Returns a Variant (String) containing a specified number of

= Right (string, length)

string: Required. string expression from which characters are

& Connect strings

serial_number1, serial_number2,…: String should be connected

=DATE(year,month,day) year: Required. The value of the year

MonthRequired. A positive or negative integer representing the

Day: Required. A positive or negative integer representing the day

MONTH Returns the month of a date represented by a serial number. The

YEAR Returns the year corresponding to a date.

TODAY Return the current date in the computer =TODAY()

Number1, number2…: numbers to be sum up

Range: range to compare with criteria

SUMPRODUCT Multiplies corresponding components in the given arrays, and

Function_num: Số từ 1 đến 11 xác định dùng hàm nào trong tính

AVERAGE Tính trung bình cộng của các đối số

Number1: Số thứ nhất, tham chiếu ô hoặc phạm vi mà bạn muốn

= SUBTOTAL (function_num,ref1,ref2 ,... )

number: Required. The number that you want to round.

ROUNDUP Rounds a number up, away from 0

ROUNDDOWN Rounds a number down, toward zero.

Range: ranges within which you want to count

Range: ranges within which you want to count

criteria_range1,criteria1 : the first pair of range and criteria

Number1, number2, ... Number1 is required, subsequent numbers

MIN Returns the smallest value in a set of values (similar to MAX

logical_test: The condition you want to test.

LEN LEN returns the number of characters in a text string.

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