Plus Two Computerised Accounting: notes, Calc functions and practical questions
For Kerala HSE students who take Accountancy with Computerised Accounting. What the CA part covers, the LibreOffice Calc functions you will practise for the lab exam, and 9 practice tasks with the formula for every step.
What the Computerised Accounting part covers
In Kerala HSE, the Commerce stream offers Accountancy either with Analysis of Financial Statements (AFS) or with Computerised Accounting (CA). If you take CA, Part III of your Accountancy textbook replaces AFS and has six chapters. Two of them (Spreadsheet and Use of Spreadsheet in Business Applications) are where most of the lab work happens.
- Chapter 1
Overview of Computerised Accounting System
How a computerised accounting system is put together: data and information, grouping and codes for accounts, security, and its advantages and limits.
- Chapter 2
Spreadsheet
Working in LibreOffice Calc: entering and formatting data, the main function categories (date, maths, statistical, text, logical, lookup, financial) and the error codes you will meet.
- Chapter 3
Use of Spreadsheet in Business Applications
Ready-made business sheets: a payroll or salary bill, an asset and depreciation schedule (straight line and WDV) and a loan repayment schedule.
- Chapter 4
Graphs and Charts for Business Data
Turning a table into a chart: column, bar, line, pie and other types, and the parts of a chart such as titles, axes and legend.
- Chapter 5
Accounting Software Package – GNUKhata
Keeping books in free accounting software: creating an organisation, groups and ledgers, entering vouchers and taking out reports.
- Chapter 6
Database Management System for Accounting
Storing accounting data in LibreOffice Base: tables, relationships, forms, queries and reports.
Chapter names are as they appear in published chapter lists for the Plus Two Computerised Accounting textbook (Accountancy Part III). We could not open the official DHSE syllabus document to check its exact wording, so treat your own textbook as the final word. The practice tasks below cover the spreadsheet chapters; GNUKhata and LibreOffice Base are not covered on this page yet.
Theory first? Read the Computerized Accounting System chapter on ACES, with concept cards and a quiz.
LibreOffice Calc functions for the practical exam
Your school lab most likely uses LibreOffice Calc; at home you may have Microsoft Excel. The skills carry over. Formulas on this page are shown twice: first for LibreOffice Calc, written with semicolons (;) between arguments, which Calc accepts on every setup, then for Microsoft Excel with commas (,). The function names and the order of their arguments are the same in both programs. Where the two really differ, the card says so.
SUM, AVERAGE, MAX, MIN
Totals and summary figures in a sales register, cash book or ledger.
- Calc
=SUM(B2:B6)- Excel
=SUM(B2:B6)
Excel course: Class 2: SUM & the AutoSum shortcut · Class 3: AVERAGE, MIN & MAX
COUNT, COUNTA, COUNTBLANK
How many invoices, how many names, how many entries are still empty.
- Calc
=COUNT(B2:B6)- Excel
=COUNT(B2:B6)
Excel course: Class 4: COUNT, COUNTA & COUNTBLANK
Absolute references ($)
Keep a rate cell (DA %, interest rate) fixed while you copy a formula down.
- Calc
=B2*$H$1- Excel
=B2*$H$1
In Calc the toggle key is Shift+F4. In Excel it is F4. Plain F4 in Calc opens the data source view.
Excel course: Class 7: Absolute references: the $ sign
IF (and nested IF)
Discount slabs, HRA rules, "Overdue" or "Within credit" labels.
- Calc
=IF(B2>=10000;B2*5%;B2*2%)- Excel
=IF(B2>=10000,B2*5%,B2*2%)
Excel course: Class 21: IF: pass or fail · Class 22: IF with numbers: a bonus · Class 23: Nested IF: grades A, B, C
AND, OR inside IF
Check two rules at once, for example a bonus only if sales and attendance both pass.
- Calc
=IF(AND(B2>=50000;C2>=20);"Bonus";"No bonus")- Excel
=IF(AND(B2>=50000,C2>=20),"Bonus","No bonus")
Excel course: Class 24: AND & OR inside IF
COUNTIF, SUMIF (and COUNTIFS, SUMIFS)
Sales per salesperson, number of bills from one customer, dues from one region.
- Calc
=SUMIF(A2:A7;"Anu";B2:B7)- Excel
=SUMIF(A2:A7,"Anu",B2:B7)
Calc matches the * and ? wildcards only when "Enable wildcards in formulas" is on (Tools ▸ Options ▸ LibreOffice Calc ▸ Calculate). On some setups Calc uses regular expressions instead, so test a wildcard formula once before you rely on it.
Excel course: Class 29: COUNTIF · Class 31: COUNTIFS: two conditions · Class 32: SUMIF · Class 33: SUMIFS: many conditions
VLOOKUP (and HLOOKUP)
Fill an item name and rate on an invoice from a price list.
- Calc
=VLOOKUP(A2;$Items.$A$2:$C$5;3;0)- Excel
=VLOOKUP(A2,Items!$A$2:$C$5,3,FALSE)
Calc writes a reference to another sheet with a dot (Items.A2). Excel uses an exclamation mark (Items!A2). In both, the last argument 0 or FALSE means exact match.
Excel course: Class 47: VLOOKUP: exact match · Class 48: VLOOKUP: approximate match · Class 49: Why VLOOKUP says #N/A · Class 50: HLOOKUP
IFERROR
Show a clear message instead of #N/A when an item code is typed wrongly.
- Calc
=IFERROR(VLOOKUP(A2;$Items.$A$2:$C$5;3;0);"Check code")- Excel
=IFERROR(VLOOKUP(A2,Items!$A$2:$C$5,3,FALSE),"Check code")
Excel course: Class 26: IFERROR: no more #DIV/0!
PMT (loan EMI) and a loan schedule
The equal monthly instalment on a loan, then interest and principal month by month.
- Calc
=PMT(9%/12;24;-200000)- Excel
=PMT(9%/12,24,-200000)
Same arguments in both: rate per period, number of periods, loan amount. Enter the loan as a negative number to get a positive EMI.
Excel course: Class 130 (coming soon) · Class 137 (coming soon)
SLN and WDV depreciation
A depreciation schedule for a fixed asset under the straight line or written down value method.
- Calc
=SLN(100000;10000;5)- Excel
=SLN(100000,10000,5)
For the written down value method, multiply the opening value by the rate (=B2*20%). The DB function works out its own rate, so its answer will not match a textbook problem that gives you the rate.
Excel course: Class 138 (coming soon)
Pivot table
Summarise a long sales list by region, product or month without writing formulas.
- Calc
Insert ▸ Pivot Table- Excel
Insert ▸ PivotTable
Pivot tables are not named in the CA chapters, but they are the fastest way to summarise a long list and are worth knowing. Older LibreOffice versions called this tool DataPilot and kept it under the Data menu. The layout dialog works the same way: drag fields into the row, column and data areas.
Excel course: Class 114 (coming soon) · Class 115 (coming soon) · Class 116 (coming soon)
Charts
Show sales, expenses or profit over the years as a column, bar, line or pie chart.
- Calc
Insert ▸ Chart- Excel
Insert ▸ Charts
Excel course: Class 109 (coming soon) · Class 110 (coming soon) · Class 111 (coming soon)
Payroll formulas
DA, HRA, gross pay, PF deduction and net pay for each employee.
- Calc
=B2+C2+D2-F2- Excel
=B2+C2+D2-F2
A payroll sheet is not one function. It is the % of basic, IF and absolute reference ideas above, used together.
Excel course: Class 7: Absolute references: the $ sign · Class 21: IF: pass or fail · Class 22: IF with numbers: a bonus
Want to learn the spreadsheet skills one at a time? The free Excel course teaches each one in a 1–2.5 minute video class. Classes marked "coming soon" are planned but not made yet.
Plus Two Computerised Accounting practical questions
9 tasks in the style of the lab exam, written by ACES with our own figures. Build each sheet yourself first, then open the step-by-step answer and compare.
- Task 1 · SUM · AVERAGE · MAX · MIN · COUNT
Monthly sales register: totals and summary
Malabar Stationers recorded five credit sales invoices in April. Find the total sales, the average invoice, the largest and smallest invoice, and the number of invoices.
Sheet: April sales (rows 2 to 6) A · Invoice no. B · Amount (₹) INV-401 12,500 INV-402 8,400 INV-403 15,600 INV-404 9,800 INV-405 21,300 Show the step-by-step answer
- Type the headings in row 1 and the five invoices in A2:B6.
- Total sales in B8:
=SUM(B2:B6)
- Average invoice in B9:
=AVERAGE(B2:B6)
- Largest and smallest invoice in B10 and B11:
=MAX(B2:B6) and =MIN(B2:B6)
- Number of invoices in B12. COUNT counts only cells that hold numbers, so the heading in B1 is never counted.
=COUNT(B2:B6)
Answer
Results Measure Result Total sales ₹67,600 Average invoice ₹13,520 Largest invoice ₹21,300 Smallest invoice ₹8,400 Number of invoices 5 Excel course: Class 2: SUM & the AutoSum shortcut · Class 3: AVERAGE, MIN & MAX · Class 4: COUNT, COUNTA & COUNTBLANK
- Task 2 · Percentages · IF · absolute references
Payroll sheet: DA, HRA, PF and net pay
Prepare the March salary sheet for four employees. DA is 20% of basic pay. HRA is 12% of basic pay if basic pay is ₹25,000 or more, otherwise 10%. PF is deducted at 12% of (basic pay + DA). Net pay = gross pay − PF.
Sheet: Payroll (rows 2 to 5) A · Employee B · Basic pay (₹) Asha 18,000 Faisal 25,000 Meera 32,000 Tomy 15,000 Show the step-by-step answer
- Add headings in C1:G1: DA, HRA, Gross pay, PF, Net pay.
- DA in C2:
=B2*20%
- HRA in D2. The ≥ check (>=) matters: Faisal earns exactly ₹25,000 and must get 12%.
Calc: =IF(B2>=25000;B2*12%;B2*10%) Excel: =IF(B2>=25000,B2*12%,B2*10%)
- Gross pay in E2:
=B2+C2+D2
- PF in F2. The brackets make the sheet add basic and DA before taking 12%.
=(B2+C2)*12%
- Net pay in G2:
=E2-F2
- Select C2:G2 and drag the fill handle down to row 5. Put column totals in row 6 with SUM.
Answer
Completed salary sheet (₹) Employee Basic DA HRA Gross PF Net pay Asha 18,000 3,600 1,800 23,400 2,592 20,808 Faisal 25,000 5,000 3,000 33,000 3,600 29,400 Meera 32,000 6,400 3,840 42,240 4,608 37,632 Tomy 15,000 3,000 1,500 19,500 2,160 17,340 Total 90,000 18,000 10,140 1,18,140 12,960 1,05,180 Excel course: Class 21: IF: pass or fail · Class 22: IF with numbers: a bonus · Class 7: Absolute references: the $ sign · Class 6: Fill handle: copy a formula down
- Task 3 · VLOOKUP · IFERROR · references to another sheet
Invoice that fills itself with VLOOKUP
Keep a price list on a sheet named Items. On a second sheet, type only the item code and quantity; let the item name and rate come from the price list, then work out the amount and the bill total.
Sheet: Items (A1:C5) A · Code B · Item C · Rate (₹) P101 Ledger book 120 P102 Calculator 450 P103 Ball pen box 90 P104 File folder 35 Show the step-by-step answer
- On the Invoice sheet, type codes P102, P104, P101 in A2:A4 and quantities 3, 40, 5 in C2:C4.
- Item name in B2 (column 2 of the price list):
Calc: =VLOOKUP(A2;$Items.$A$2:$C$5;2;0) Excel: =VLOOKUP(A2,Items!$A$2:$C$5,2,FALSE)
- Rate in D2 (column 3 of the price list):
Calc: =VLOOKUP(A2;$Items.$A$2:$C$5;3;0) Excel: =VLOOKUP(A2,Items!$A$2:$C$5,3,FALSE)
- Amount in E2:
=C2*D2
- Copy B2:E2 down to row 4. The $ signs keep the price list range fixed. Bill total in E5:
=SUM(E2:E4)
- Test it: change A3 to P109, a code that does not exist. You get #N/A. Wrap the formula so the sheet says what went wrong:
Calc: =IFERROR(VLOOKUP(A3;$Items.$A$2:$C$5;3;0);"Check code") Excel: =IFERROR(VLOOKUP(A3,Items!$A$2:$C$5,3,FALSE),"Check code")
Answer
Invoice Code Item Qty Rate (₹) Amount (₹) P102 Calculator 3 450 1,350 P104 File folder 40 35 1,400 P101 Ledger book 5 120 600 Total 3,350 Excel course: Class 47: VLOOKUP: exact match · Class 49: Why VLOOKUP says #N/A · Class 26: IFERROR: no more #DIV/0!
- Task 4 · IF · nested IF
Trade discount by slab with nested IF
A wholesaler allows 7% discount on bills of ₹20,000 or more, 5% on bills of ₹10,000 or more, and 2% on smaller bills. Work out the discount and the net amount for each bill.
Sheet: Discounts (rows 2 to 5) A · Customer B · Bill (₹) Kairali Traders 25,000 Sree Agencies 14,000 Noor Stores 10,000 Lakshmi Mart 8,000 Show the step-by-step answer
- Discount in C2. Test the highest slab first: once a bill passes the ≥ 20,000 check, IF stops and never reaches the 5% rule.
Calc: =IF(B2>=20000;B2*7%;IF(B2>=10000;B2*5%;B2*2%)) Excel: =IF(B2>=20000,B2*7%,IF(B2>=10000,B2*5%,B2*2%))
- Net amount in D2:
=B2-C2
- Copy C2:D2 down to row 5. Noor Stores (exactly ₹10,000) is the check that >= was typed, not >.
Answer
Results (₹) Customer Bill Discount Net amount Kairali Traders 25,000 1,750 23,250 Sree Agencies 14,000 700 13,300 Noor Stores 10,000 500 9,500 Lakshmi Mart 8,000 160 7,840 Excel course: Class 21: IF: pass or fail · Class 22: IF with numbers: a bonus · Class 23: Nested IF: grades A, B, C
- Discount in C2. Test the highest slab first: once a bill passes the ≥ 20,000 check, IF stops and never reaches the 5% rule.
- Task 5 · COUNTIF · SUMIF
Sales per salesperson with COUNTIF and SUMIF
From a list of credit sales, find how many sales each salesperson made and the total value of their sales.
Sheet: Sales (rows 2 to 7) A · Salesperson B · Amount (₹) Anu 4,000 Biju 6,500 Anu 3,500 Charles 8,000 Biju 2,500 Anu 5,000 Show the step-by-step answer
- Type the names Anu, Biju and Charles in D2:D4 as a small summary table.
- Number of sales in E2. The name comes from D2, so the same formula works for every row.
Calc: =COUNTIF($A$2:$A$7;D2) Excel: =COUNTIF($A$2:$A$7,D2)
- Total sales in F2:
Calc: =SUMIF($A$2:$A$7;D2;$B$2:$B$7) Excel: =SUMIF($A$2:$A$7,D2,$B$2:$B$7)
- Copy E2:F2 down to row 4. Check: the three totals must add up to =SUM(B2:B7).
Answer
Summary Salesperson No. of sales Total (₹) Anu 3 12,500 Biju 2 9,000 Charles 1 8,000 Total 6 29,500 Excel course: Class 29: COUNTIF · Class 32: SUMIF
- Task 6 · PMT · absolute references · running balance
Loan EMI and repayment schedule with PMT
A firm borrows ₹2,00,000 from a bank at 9% interest a year, repayable in 24 equal monthly instalments. Find the EMI and prepare the repayment schedule for the first three months.
Show the step-by-step answer
- Put the inputs in cells: B1 = 200000 (loan), B2 = 9% (yearly rate), B3 = 24 (months).
- EMI in B5. Divide the yearly rate by 12 for a monthly rate. The minus sign before B1 gives a positive EMI.
Calc: =PMT(B2/12;B3;-B1) Excel: =PMT(B2/12,B3,-B1)
- Schedule headings in row 7: Month, Opening balance, Interest, Principal, Closing balance. In row 8 type 1 and =B1.
- Interest for the month in C8 (opening balance × monthly rate):
=B8*$B$2/12
- Principal repaid in D8 (EMI minus interest):
=$B$5-C8
- Closing balance in E8, then next month's opening balance in B9:
=B8-D8 and =E8
- Copy row 8 down to row 31. The closing balance in month 24 should be 0 (it may show a few paise because of rounding).
Answer
EMI = ₹9,136.95 · first three months (₹) Month Opening Interest Principal Closing 1 2,00,000.00 1,500.00 7,636.95 1,92,363.05 2 1,92,363.05 1,442.72 7,694.23 1,84,668.83 3 1,84,668.83 1,385.02 7,751.93 1,76,916.89 Excel course: Class 7: Absolute references: the $ sign · Class 130 (coming soon) · Class 137 (coming soon)
- Task 7 · SLN · percentage of a cell · fill handle
Depreciation schedule: straight line and written down value
A machine costs ₹1,00,000, has a scrap value of ₹10,000 and a life of 5 years. Find the yearly depreciation under the straight line method, then prepare a written down value schedule at 20% a year for the first three years.
Show the step-by-step answer
- Straight line depreciation in one cell:
Calc: =SLN(100000;10000;5) Excel: =SLN(100000,10000,5)
- Check it by hand: (1,00,000 − 10,000) ÷ 5 = 18,000 every year.
- For WDV, put headings in row 1: Year, Opening value, Depreciation, Closing value. In A2 type 1, in B2 type 100000.
- Depreciation in C2 and closing value in D2:
=B2*20% and =B2-C2
- Next year's opening value in B3 is last year's closing value. Then copy row 3 down.
=D2
Answer
SLM: ₹18,000 a year · WDV at 20% (₹) Year Opening Depreciation Closing 1 1,00,000 20,000 80,000 2 80,000 16,000 64,000 3 64,000 12,800 51,200 Excel course: Class 6: Fill handle: copy a formula down · Class 138 (coming soon)
- Straight line depreciation in one cell:
- Task 8 · Pivot table (extra skill)
Sales summary by region and product with a pivot table
An extra task: pivot tables are not part of the CA chapters, but they make short work of a summary question. A distributor has the sales list below for January to March. Use a pivot table to show total sales for each region, split by product.
Sheet: Sales list (A1:D9) A · Month B · Region C · Product D · Amount (₹) Jan Kochi Notebooks 12,000 Jan Thrissur Pens 5,000 Jan Kozhikode Notebooks 8,000 Feb Kochi Pens 6,000 Feb Thrissur Notebooks 9,000 Feb Kozhikode Pens 4,000 Mar Kochi Notebooks 10,000 Mar Thrissur Pens 7,000 Show the step-by-step answer
- Click any cell inside the list (A1:D9). Make sure there are no blank rows or columns in it.
- Calc: Insert ▸ Pivot Table, choose "Current selection", OK. Excel: Insert ▸ PivotTable, OK.
- Drag Region into Row Fields (Excel: Rows), Product into Column Fields (Columns) and Amount into Data Fields (Values). Calc shows "Sum - Amount" by default; if it shows Count, double-click the field and choose Sum.
- Click OK (Calc). The pivot table appears with row and column totals.
- Change the source list later? Right-click the pivot table and choose Refresh. A pivot table does not update by itself.
Answer
Pivot table result (₹) Region Notebooks Pens Total Kochi 22,000 6,000 28,000 Kozhikode 8,000 4,000 12,000 Thrissur 9,000 12,000 21,000 Total 39,000 22,000 61,000 Excel course: Class 114 (coming soon) · Class 17: Format as Table (Ctrl+T)
- Task 9 · Charts
Column chart of sales and net profit over four years
Show a firm's sales and net profit for four years as a column chart, with a title and axis labels.
Sheet: Results (A1:C5) A · Year B · Sales (₹ lakh) C · Net profit (₹ lakh) 2022-23 40 4 2023-24 46 5 2024-25 52 6.5 2025-26 60 8 Show the step-by-step answer
- Type the years as text (for example '2022-23 with a leading apostrophe) so the program does not treat them as numbers to plot.
- Select A1:C5, including the headings.
- Calc: Insert ▸ Chart. Choose Column, keep "First row as label" and "First column as label" ticked. Excel: Insert ▸ Charts ▸ Clustered Column.
- Add the chart title "Sales and net profit" and axis titles "Year" and "₹ lakh" (Calc: the Chart Elements step of the wizard; Excel: the + button beside the chart).
- Finish. A line chart (Insert ▸ Chart ▸ Line) suits the same data when you want to show the trend.
Answer
A clustered column chart with four year groups on the horizontal axis, two bars in each group (sales and net profit), a legend naming the two series, and the title and axis titles you typed. Sales rise from 40 to 60 and net profit from 4 to 8 lakh, so both sets of bars grow from left to right.
Excel course: Class 109 (coming soon) · Class 111 (coming soon)
Practical exam: how to work
- CA is tested twice: CA questions in the theory paper and a separate practical exam in the computer lab. Ask your teacher for this year's mark split, since it is set by the board and can change.
- Read the whole question before you type. Plan which cells hold the inputs (rates, loan amount, DA %) so your formulas can point at them.
- Write formulas, never typed answers. The examiner clicks a cell to see what is in it: =B2*20% earns marks, a typed 3600 does not.
- Use $ for any rate or price list a formula must keep looking at, then copy the formula down with the fill handle instead of typing it again.
- Check one row by hand, the way the worked answers here do. If one row is right and the formula was copied, the rest will be right too.
- Add headings, a title and ₹ formatting before you save. Save often, and save with the file name your examiner gives you.