ACCA Applied Knowledge · Management Accounting · Spreadsheets
A management accountant enters the formula =B2*C2 in cell D2 and copies it down to cell D3. Which formula will appear in D3?
The formula in D3 will be =B3*C3. Cell references are relative by default, so when a formula is copied down one row, every row number in it increases by one. The references would only stay fixed if they were made absolute.
- A=B2*C2
- B=B3*C3Correct
- C=B3*C2
- D=B2*C3
Explanation
Cell references are relative by default. Copying the formula one row down adjusts each row number by one, so B2 becomes B3 and C2 becomes C3. Keeping B2*C2 would only happen if both references were absolute.
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