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Spreadsheets for Accounting Flashcards

6 cards from real AAT L3 practice questions. Tap to flip, then mark Knew It or Still Learning — missed cards come back until you master them.

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  1. Which Excel chart type is most appropriate for showing trends over time?

    Answer: Line chart

    Line charts are ideal for displaying data trends over time — the continuous line clearly shows whether values are rising, falling, or stable across time periods.

  2. In Excel, pressing Ctrl+Z will:

    Answer: Undo the last action

    Ctrl+Z is the universal undo shortcut in Excel (and most applications); it reverses the most recent action. Ctrl+Y or Ctrl+Shift+Z redoes an undone action.

  3. When copying a formula in Excel and you want the row reference to remain fixed but the column to change, you should use:

    Answer: A$1 (relative column, absolute row)

    A$1 fixes only the row (the $ is before the row number); when the formula is copied horizontally, the column letter changes (relative) but the row remains fixed at row 1.

  4. Which Excel function looks up a value in the first row of a range and returns a value from a specified row below it?

    Answer: HLOOKUP

    HLOOKUP (Horizontal Lookup) searches across the first row of a range for a match and returns the corresponding value from a specified row below — the horizontal equivalent of VLOOKUP.

  5. In Excel, the shortcut to insert the current date in a cell is:

    Answer: Ctrl+;

    Ctrl+; (Ctrl + semicolon) inserts the current date as a static value in the active cell. Ctrl+Shift+; inserts the current time. Note this is a static entry — it does not update automatically.

  6. For accountancy purposes, which Excel function would you use to add up invoice amounts only where the invoice date falls within a specific date range?

    Answer: SUMIFS

    SUMIFS allows multiple criteria — for example, sum amounts where date is after 01/01/2024 AND before 31/03/2024. SUMIF only supports a single criterion, which would be insufficient for a date range.