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ACCA Applied Knowledge · Management Accounting · Spreadsheets

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 centre is 'Assembly' without deleting any other data. Which spreadsheet feature should be used?

The team should apply a filter to the cost centre column. A filter hides rows that do not match the chosen criterion, here Assembly, while retaining all the underlying data. Sorting merely reorders rows, merging cells alters layout, and a pivot chart summarises rather than selects records.

  1. AApplying a filter to the cost centre columnCorrect
  2. BSorting the table in descending order of cost
  3. CUsing a pivot chart to plot total cost
  4. DMerging the cells in the cost centre column

Explanation

A filter temporarily hides rows that do not meet the criterion and leaves all data intact. Sorting only reorders rows, so Assembly rows would not be isolated. A pivot chart summarises data graphically, and merging cells could destroy data and does not select rows.

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