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A B D 1 3 5 7 18 E F G H LIJK Click on the "DDB" tab and enter your name in Cell C1. If Cell C1 is left blank, you will not be able to see your score. 2 Each yellow cell requires a formula. The formula must only contain cell addresses. 4 Each correct formula will begin with =, +, or - 100000 6 The basic mathematical operators are +, -, * and/ 10000 Addition: To add the values in cells A1 and B4, the formula is =A1+B4 5 8 Subtraction: To subtract the value in cell B4 from the value in cell A1, the formula is =A1-B4 1 9 Multiplication: To multiply the values in cells A1 and B4, the formula is =A1B4 10 Division: To divide the value in cell A1 by the value in cell B4, the formula is =AVB4 11 $40,000 12 Using the DDB function 13 The DDB function has the following syntax ESLN(COST,SALVAGE LIFE PERIOD [FACTOR]) 14 Each variable may be either a value or a formula that returns a value. 15 The final variable, factor is the depreciation rate. If omitted, it is presumed to be double declining balance. 16 Using absolute addresses 17 Once a formula is created, you will often want to copy the formula to other columns and rows. It's important to understand that excel always uses "relative addresses" unless you indicate otherwise by creating an "absolute address". For example, if you are calculating the cost of purchasing 2 boxes of cereal at a cost of $3.95 per box, the formula in cell B28 is =B26*B27. Although we read cell B28 as "Multiply 2 boxes by $3.95", Excel is actually 19 calculating the value in cell B28 as "Multiply the value in the cell in the same column (column B] 2 rows above (row 26) 20 by the value in the cell in the same column 1 row above frow 271. 21 22 Boxes of cereal 2 6 11 15 23 Price per box $3.95 24 Total cost $7.90 $23.70 $43.45 $59.25 25 26 This works just fine to calculate the cost of 2 boxes, but if we copy the formula in cell B28 to C28, Excel will assume 27 relative references. The formula in cell C28 will become =C26C27. Since Cell C27 is blank, the formula will return a 28 value of $0 (which is an excellent deal for 6 boxes of cereal, but it isn't accurate!) Adding a $ sign before the column or 29 row reference locks the formula to a specific location. 30 31 If we modify the formula in cell B28 to =B26*$B$27 before we copy the formula, Excel will not change the row or the 32 column of the second variable. When the formula is copied to columns C through E, the formulas become: 33 34 Cell C28 =C26 $B$27 35 Cell D28 =D26 $B$27 36 Cell E28 EE 26 $B$27 37 38 Sometimes, you will want the column to stay fixed, but allow the row to remain relative when it's copied. If so, add a 39 dollar sign before the column, but not the row (i.e.$B27) If you want the row to stay fixed, but allow the column to 40 remain relative when it's copied, add a dollar sign before the row, but not the column (i.e. B$27). Tapping the F4 41 button while entering the formula (or in the formula bar) toggles among the 3 absolute options (Absolute Column 42 and Absolute Row $B$28. Absolute Column and Relative Row $B28, Relative Column and Absolute 43 Row B$28) 44 45 46 47 48 Instructions DDB + d0 H 1 . B C D E F G Name: rab Your score: 0% On January 1 of the current year, the Rab Company purchased office machinery for $150,000. The office machinery has an estimated useful life of 5 years and an estimated salvage value of $15,000. Complete the depreciation schedule below. Each formula in column D must include the DDB function. 3 4 5 6 7 8 Cost Salvage Life (in years) $150,000 $15,000 5 9 10 11 12 Accumulated Depreciation December 31 book value January 1 book Depreciation Year value Expense 1 2 3 4 5 13 14 15 16 17 18 19 20 21 22 23 24 25 26 Instructions DDB +