NCERT Class 12 Accountancy Computerised Accounting System: Chapter 2 — SPREADSHEET
This chapter introduces the concept and features of a spreadsheet, a tool used for recording, calculating, and comparing numerical or financial data. It explains that a spreadsheet is composed of rows and columns and is also known as a worksheet. The chapter uses MS-Excel as an example, highlighting its Ribbon interface and the 'Office Button' for file operations. It defines a 'Workbook' as a file containing multiple 'Worksheets' and explains how to manage these sheets, including renaming and adding new ones. The distinction between 'Basic Values' (independent data like price and quantity) and 'Derived Values' (calculated data, like total value V = Q × P) is clarified, along with the concept of arithmetic expressions. This foundational knowledge is crucial for understanding computerised accounting systems in Class 12 Accountancy for CBSE.
Quick info
| Board | CBSE / NCERT |
|---|---|
| Class | Class 12 |
| Subject | Accountancy |
| Book | Computerised Accounting System |
| Chapter | Chapter 2 — SPREADSHEET |
| Language | English |
| PDF type | NCERT Textbook |
| Session | CBSE 2026 |
| Reading time | 3 minutes |
| Word count | 477 |
Learning outcomes
- Understand the concept and features of a spreadsheet.
- Learn how to use a spreadsheet application like MS-Excel.
- Differentiate between basic and derived values.
- Understand the structure of a workbook and worksheets.
- Recognize the use of arithmetic expressions in spreadsheets.
Vocabulary
| Word | Meaning |
|---|---|
| Spreadsheet | A configuration of rows and columns used to record, calculate, and compare numerical or financial data. |
| Worksheet | Another name for a spreadsheet. |
| Workbook | A file in Excel, which is a collection of worksheets. |
| Ribbon | A series of horizontal tabs in Excel 2007 and later versions, containing toolbars. |
| Basic Values | Independent values, such as quantity or price, used in calculations. |
| Derived Value | A value calculated based on other variables or an arithmetic expression/function. |
| Arithmetic Expression | A combination of values, variables, and operators that produces a result. |
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Practice questions
- What is a spreadsheet also known as? Answer: A spreadsheet is also known as a worksheet.
- What is a file in Excel called? Answer: A file in Excel is known as a Workbook.
- Give an example of a basic value and a derived value. Answer: Basic values could be quantity (Q) and price (P). A derived value could be the total value (V = Q × P).
- What is the Ribbon in Excel? Answer: The Ribbon is a series of horizontal tabs in newer versions of Excel that contain toolbars.
Practice MCQs
Q1. A spreadsheet is primarily used for:
Explanation: Spreadsheets are designed to handle numerical and financial data, allowing for recording, calculation, and comparison.
Q2. In a spreadsheet, horizontal vectors are called:
Explanation: Rows are defined as horizontal vectors in a spreadsheet.
Q3. What is a collection of worksheets called in Excel?
Explanation: In Excel, a file that contains one or more worksheets is called a workbook.
Q4. Which of the following is an example of a derived value?
Explanation: The total cost is derived from multiplying quantity and price, making it a derived value.
Q5. The 'Ribbon' in Excel 2007 and later versions is:
Explanation: The Ribbon is a user interface element in modern Excel versions that organizes commands into tabs.
Frequently asked questions
What is the main purpose of a spreadsheet?
A spreadsheet is used to record, calculate, and compare numerical or financial data efficiently.
Can you change the default names of worksheets in Excel?
Yes, you can rename worksheets by right-clicking on the sheet tab and selecting the 'Rename' option.
What is the difference between a basic value and a derived value?
Basic values are independent inputs (like price), while derived values are results of calculations based on basic values (like total cost).
What does the 'Office Button' in Excel 2007 do?
The 'Office Button' provides access to common file operations like opening, creating, saving, and printing workbooks.
How are rows and columns represented in a spreadsheet?
Rows are horizontal vectors, and columns are vertical vectors that intersect to form cells.
Related resources
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Topics covered
NCERT Class 12 Accountancy — Computerised Accounting System — Chapter 2 — SPREADSHEET. Verified by NCERT Help Editorial Team. Reviewed on 29 Jul 2026. Last updated 10 Aug 2026.