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ACCA Applied Knowledge · Management Accounting · Spreadsheets

In a spreadsheet, cell B2 contains the formula =A2*$D$1 and is copied down to cell B3. Which formula will appear in B3?

The formula in B3 will be =A3*$D$1. When copied down, the relative reference A2 adjusts to A3, while the absolute reference $D$1 stays unchanged because both its column and row are fixed with dollar signs.

  1. A=A3*$D$1Correct
  2. B=A3*D2
  3. C=A2*$D$2
  4. D=A3*$D$2

Explanation

The relative reference A2 moves down one row to A3 when copied. The absolute reference $D$1 is fixed in both column and row, so it does not change. Option =A3*$D$2 wrongly treats the row of D as relative.

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