ACCA Applied Knowledge · Management Accounting · Spreadsheets
In a spreadsheet, cell B2 contains the formula =A2*$C$1 and is copied down to cell B3. Which formula will appear in B3?
The formula in B3 is =A3*$C$1. Relative references such as A2 change to follow the new row when copied down, while an absolute reference such as $C$1 stays fixed because the dollar signs lock both column and row.
- A=A3*$C$1Correct
- B=A3*$C$2
- C=A2*$C$1
- D=A3*C2
Explanation
When a formula is copied down, the relative reference A2 adjusts to A3 because the row changes. The absolute reference $C$1 has both column and row fixed, so it stays unchanged. Option B wrongly lets the absolute reference move, and option C stops the relative reference moving.
Did you get it right without looking?
One question tells you little. A timed set on Spreadsheets shows your real accuracy, how long you take and where you lose marks.
More Spreadsheets questions
- A cost accountant has monthly sales units in cells B2:B13. She wants the average monthly sales volume, ignoring any blank cells. Which formu…
- A cost spreadsheet shows unit costs in B2:B5 of 12, 15, 9 and 14. Cell C1 contains the formula =IF(AVERAGE(B2:B5)>12,"Review","OK"). What do…
- In a spreadsheet, the finance team of Harbor plc has a table of cost data with 20 rows. They want to display only the rows where the cost ce…
- A budget model has quarterly sales in B2:E2 (Q1 to Q4: 200, 240, 260, 300 units) and a unit price in cell G1 ($50). In B3 a formula =B2*G1 i…
- Which of the following is the main advantage of using a spreadsheet model for a cash budget rather than preparing it manually?
- In a budget spreadsheet, cell B1 holds an overhead absorption rate of 4.50. Cell A5 holds labour hours of 2,000. The formula in C5 is to be …