Spreadsheet formula — Accounting glossary

Formulas commonly start with an equals sign and can combine operators and cell references. Relative references change when a formula is copied; an absolute reference such as $B$1 remains fixed. Check the formula bar and trace source cells before relying on results; software syntax and calculation settings can differ.

Worked example

If B2 is 10 units and C2 is $3, =B2*C2 returns $30. Copying the formula down one row normally changes the references to B3 and C3.

Common mistake

Typing a fixed amount in place of a formula or copying a formula without checking which references should remain fixed.

Where it appears in your exams

Qualification	Exam	Relationship	Period
ACCA	MA	Supporting	September 2026–June 2027
FIA	FMA	Supporting	September 2026–June 2027