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Spreadsheet cell

A cell can hold a number, text, a date or a formula. Its address combines a column identifier and a row number; the active cell is the one currently selected. References let formulas use cell contents, so moving or copying formulas requires attention to whether references are relative or absolute.

Worked example

If B3 contains 5 units and C3 contains $4 per unit, D3 with =B3*C3 returns $20. Selecting D3 makes it the active cell.

Common mistake

Confusing the cell currently selected with the cells used in its formula, or assuming displayed rounding changes the stored value.

Where it appears in your exams

QualificationExamRelationshipPeriod
ACCA MA Supporting September 2026–June 2027
FIA FMA Supporting September 2026–June 2027