Spreadsheet Lab Libreoffice Full

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HSS COMMERCE
+2
COMPUTERISED
ACCOUNTING
MODEL PRACTICALS
2024
2025
Prepared by:
HARIKUMAR.A
V.V.H.S.S,
THAMARAKULAM
ALAPPUZHA DISTRICT
LibreOffice Base
LibreOffice Calc GNUKhata
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Practicals 2024-2025 LibreOffice Calc
Practical - 1
Use of SUM, SUMIF, Lookup functions
Given below is a table showing Name, Designation and Monthly Salary paid for
employees in Eastern Agencies for the month of June 2024.
Name of Designation Monthly
Employee Salary (₹)
SANGEETH CEO 150000
MANESH MARKETING MANAGER 100000
SREEDEVI FINANCE MANAGER 75000
ANJALI SECTION OFFICER 60000
PRASAD ACCOUNTANT 45000
SUMAYYA ACCOUNTANT 35000
Based on the above details, find solutions to the following by using LibreOffice Calc.
a. The Total of monthly salary by naming the concerned range as TOTAL_SALARY

b. The total salary paid to ACCOUNTANTs in June 2024.
c. The Name of employee with monthly salary of Rs.75,000 by using LOOKUP Function.
AIM
To prepare solutions to the given question by using LibreOffice Calc spreadsheet.
PROCEDURE
Step 1 : Open LibreOffice Calc spreadsheet

Applications → Office → LibreOffice Calc
Step 2 : Enter table headings – Employee Name in cell A1, Designation in cell B1 and
Monthly Salary in cell C1.
Step 3 : Enter employee name in the range A2:A7 , Department name in the range B2:B7
and Salary amount in the range C2:C7.
Prepared by Harikumar.A, HSST HG Commerce, V.V.H.S.S, Thamarakulam, Alappuzha Dist:
Page 1 of 54
Step 4 : Select the range C2:C7 and then click on Define range under Data menu and
enter the range name as “TOTAL_SALARY” and then click on OK button.
Step 5 : Enter the following Text in respective cells as shown below:

Cell Name Description to be entered
A10 Total Monthly Salary
A11 Total Monthly Salary paid to ACCOUNTANT
A12 Name of employee with monthly salary of ₹.75000/-
Step 6 : Calculate total monthly salary in cell B10 by using the formula
=SUM(TOTAL_SALARY)
Step 7 : Calculate the monthly salary paid to FM in the cell B11 by the formula
=SUMIF(B2:B7,”ACCOUNTANT”,TOTAL_SALARY)
Step 8 : Find the employee with monthly salary of ₹ 75,000 in the cell B12 by the
following formula:
=LOOKUP(75000,TOTAL_SALARY,A2:A7)
OUTPUT
Page 2 of 54
Practical - 2
Use of COUNT functions
Enter the following details in a LibreOffice Calc Spreadsheet and answer the given
questions with the help of appropriate COUNT function.
A B C D E F G
1 175 700 5345 1300 JUNE 1500
2 KL-31 AUGUST 9200 87 3443 OCTOBER
1. How many cells contain Numbers only ?

2. How many cells contain any value ?
3. How many cells contain the value exceeding 1000 ?
4. How many empty cells are there in the table ?
AIM
To find solutions to above questions by using COUNT function
PROCEDURE

Step 2 : Enter the given details in the spreadsheet as shown below:
Page 3 of 54

Step 3 : Enter the following Text and Formulas in the cells as in the below table
Cell Name Text / Formula to be entered
B7 No. of cells containing numbers only
F7 =COUNT(A1:G2)
B8 No. of cells containing any data
F8 =COUNTA(A1:G2)
B9 No. of cells containing the value exceeding 1000
F9 =COUNTIF(A1:G2,">1000")
B10 No. of empty cells
F10 =COUNTBLANK(A1:G2)
OUTPUT
Page 4 of 54
Practical - 3
Use of IF Function
Keerthana obtained the following scores out of 100 in the Higher Secondary
Examination March 2024.
SUBJECT SCORES
ENGLISH 75
HINDI 95
BUSINESS STUDIES 78
ACCOUNTANCY 50
ECONOMICS 67
COMPUTER APPLICATION 40
Convert the above Scores into Grades for each subject using the following criteria by
using IF function.
SCORES GRADES
90 - 100 A+
80 - 89 A
70 - 79 B+
60 - 69 B
50 - 59 C+
40 - 49 C
30 - 39 D+
20 - 29 D
Below 20 E
Page 5 of 54

AIM
To convert the score obtained by Keerthana into grades.
PROCEDURE
Step 2 : Enter the Labels – SUBJECT, SCORE AND GRADE in the cells A1, B1
and C1 respectively.
Step 3 : Enter the name of subjects and the scores obtained under the
respective labels.
Step 4 : Enter the following formula in the cell C2 under the Label “GRADE”.
=IF(B2>=90,”A+”,IF(B2>=80,”A”,IF(B2>=70,”B+”,IF(B2>=60,”B”,IF(B2>
=50,”C+”,IF(B2>=40,”C”,IF(B2>=30,”D+”,IF(B2>=20,”D”,”E”))))))))
Drag and copy the formula up to cell C7 to get the grades of all subjects.
OUTPUT
Page 6 of 54

Practical - 4
Use of Maximum, Minimum, Average and Concatenate functions
A. Following are the scores obtained by some students in Business Studies

examination. Find out the Highest, Lowest and Average scores using appropriate
function in spreadsheet.
A B C D E F G H
1 Name Alby Swathika Nitya Anirudh Shreya Esther Agnes
2 Scores 54 68 80 71 78 60 90
B. From the data given below, fill the Address in cell F2 using CONCATENATE
Function.
A B C D E
1 Name House Name Place Post PIN
2 Sooryanath Shreyas Pallarimangalam Thekkekara 690107
AIM
To find solutions to Part A and B of above question by using Maximum, Minimum,

Average and Concatenate functions in LibreOffice Calc spreadsheet.
PROCEDURE
A
Step 2 : Enter the title, Name in A1cell and the title Scores in cell A2. Then
enter name of students from B1 to H1 and Scores from B2 to H2 as given in
question.
Page 7 of 54

Step 3 : Calculate the HIGHEST Score in cell C5 by the formula
=MAX(B2:H2)
Step 4 : Find the LOWEST rank in cell C6 by the formula
=MIN(B2:H2)
Step 5 : Find the AVERAGE mark in cell C7 by the formula
=AVERAGE(B2:H2)
B.
Step 1 : Enter the titles- Name, House Name, Place, Post, PIN and Address
from cells A11 to F11. Then enter details in respective fields except in Address
column.
Step 2 : To fill address, enter the following formula in the cell F12 :
=CONCATENATE(A12," ",B12," ",C12," ",D12," ",E12)
OUTPUT - A
OUTPUT - B
Page 8 of 54

Practical - 5
DATA VALIDATION
Assume that your school have only Commerce and Science batches. You are required
to enter the following list of students after applying the data validation rules
Data validation rules are :
a) Age should be between 15 and 20
b) The subject combination must limit to Commerce and Science
Admission No. Name Batch Age

5501 ARAVIND COMMERCE 15
5502 AISWARYA SCIENCE 17
5503 SMITHA SCIENCE 16
5504 JOYAL COMMERCE 15
5505 HIMA COMMERCE 15
5506 SWATHY SCIENCE 18
5507 VARGHESE COMMERCE 17
AIM
To prepare a list of students with the help of Data validation rules by using LibreOffice Calc
spreadsheet.
PROCEDURE

Step 2 : Enter table headings (Labels) – Admission No. in cell A1, Name in cell B1,
Batch in cell C1 and Age in the cell D1.
Step 3 : Enter admission numbers of students in the range from A2 to A8 , Name of
students in the range from B2 to B8 .
Step 4 : Set Data validation rule for selecting Batch
Select the range C2:C8. Go to Data →Validity. A data validation rule setting window
appears. Here select List as the criteria under the Allow field. Then an entry field appears.
Page 9 of 54

Here enter the name of batches as COMMERCE in the first row and SCIENCE in the next row
and click on OK button on the bottom.
Select appropriate batch name for each student from the drop down menu appears while
selecting each cell under the head Batch.
Step 5 : Set Data validation rule for entering Age

Select the range D2:D8. Go to Data →Validity. A data validation rule setting window
appears. Here select Whole Numbers as the criteria under the Allow field. Then select Valid
range under the Data field . Set Minimum value as 15 and Maximum value as 20 and click on
OK button.
Page 10 of 54
Enter values under the head Age as given in the question.
OUTPUT
Page 11 of 54

Practical - 6
PIVOT TABLE
From the following information, create a Pivot Table to give country wise sales of
the products.
Sl. No. Products Sales Volume (In Rs.) Country
1 Watches 150000 Switzerland
2 Perfume 100000 France
3 Car 700000 Germany
4 Chocolate 125000 Switzerland
5 Sugar 225000 Mauritius
AIM
To prepare a Pivot Table with the given information by using LibreOffice Calc spreadsheet.
PROCEDURE
Step 2 : Enter table headings (Labels) –
Sl. No. in cell A1, Products in cell B1, Sales Volume in cell C1 & Country in cell D1.
Step 3 : Enter Serial Numbers in the range from A2 to A6 , Product name in the range
from B2 to B6, Sales volume in the range from C2 to C6 and Country name from D2
to D6.
Page 12 of 54

Step 4 : Select the range A1:D6 to create a Pivot Table. Then Go to Data →Pivot
Table → Create. A window named Select source appears. Here select Current
selection and click OK button.
Step 5 :In the Pivot Table Layout window, drag fields for the Pivot Table from the
Available fields as follows:
Drag and drop Products field from Available fields to Column fields
Drag and drop Country field from Available fields to Row fields
Drag and drop Sales Volume (Rs) field from Available fields to Data fields and click on
OK button.
OUTPUT
Page 13 of 54
PRACTICAL - 7
Preparation of PIE Chart
Draw a PIE CHART based on the following data relating to the expenses
incurred by a family for the month of JULY 2024
Electricity Water News paper Telephone Medical Petrol Other

Charges Charges Subscription Charges Expenses Charges Expenses
3300 730 1250 3000 8750 9000 5000
AIM
To prepare a PIE chart by using LibreOffice Calc spreadsheet
PROCEDURE

Step 2 : Enter the given details in respective cells as below:
Step 3 : Select the data range A1:G2 to prepare Pie chart.

Then Go to INSERT Menu → CHART
A Chart Wizard window appears.
a) Chart Type: Here select the chart type as PIE Chart. Click Next button
Page 14 of 54

b) Data Range : (A1:G2 range already selected) Click Next button
c) Data Series : (Here we can customise data ranges for individual data series) Click
on Next button
d) Chart Elements : Title, Legend and Grid Settings
Title : MONTHLY EXPENSES
Subtitle : JULY 2024
and click FINISH button to insert chart
OUTPUT
Page 15 of 54
Practical 8
Preparation of Column Chart
The total commission earned by DASAN and VIJAYAN for the years 2019-
2023 were given below:
YEAR DASAN VIJAYAN

2019 9000 10500
2020 10000 8000
2021 15000 13000
2022 12000 15000
2023 20000 17000
a) Present the data in a Column Chart

b) Change the Chart type to Line chart
AIM
To prepare a Column chart from the given details and then convert the chart type
to a Line chart using LibreOffice Calc spreadsheet
PROCEDURE
A) Prepare Column Chart

Page 16 of 54
Step 3 : Select the data range A1:C6 to prepare Column chart.

a) Chart Type: Here select the chart type as COLUMN Chart. Click Next button
b) Data Range : (A1:C6 range already selected) Select the Check box against “First
Column as Label”.
Click Next button

on Next button
Title : Commission Earned by Dasan and Vijayan
Sub Title : 2019 to 2023
X-Axis : Years
Y-Axis: Amount
B) Change Column chart to Line Chart
Step 1 : Double click on Column chart
Page 17 of 54

Step 2 : Select Format menu → Chart type
Step 3 : Select Line chart from Chart type. Select style of Line chart. Click on OK
button
OUTPUT - 1
COLUMN CHART
OUTPUT - 2
LINE CHART
Page 18 of 54
Practical - 9
Calculation of Depreciation – SLN Method
Below are the details of two assets in a firm. Calculate depreciation

under Straight Line Method using spreadsheet software
Pre-
Cost of Installation Transportation Salvage Life in
Asset operating
Purchase Charges Charges Value years
expenses
Machinery 500000 40000 28000 12000 20000 10
Furniture 200000 25000 15000 5000 30000 5
AIM
To calculate depreciation of given assets under SLN method by using LibreOffice

Calc spreadsheet
PROCEDURE

Step 2 : Enter the labels and values as given below:
Page 19 of 54

Step 3 : Calculate Total Cost of Machinery in the cell H2 by applying the
formula =SUM(B2:E2) and then copy the formula to cell H3 to find out the
Total cost of Furniture.
Step 4 : Calculate annual depreciation of the asset Machinery in the cell I2

by applying the formula =SLN(H2,F2,G2) and then copy the formula to cell I3
to find out annual depreciation of Furniture.
OUTPUT
COMMERCE RESOURCE BLOG

hsscommerce.blogspot.com
Page 20 of 54
Practical - 10
Calculation of Depreciation – DB Method
The following are the details of a Plant and Machinery. Calculate
depreciation under Written Down Value (WDV) method using LibreOffice
Calc spreadsheet.
Name of Asset Plant & Machinery

Date of Purchase 08/07/2022
Date of Installation 12/07/2022
Cost of Plant & Machinery ₹500000
Installation cost ₹75000
Pre-operating cost ₹25000
Salvage Value ₹50000
Expected life of asset 10 Years
1st year end date 31/03/2023
Period 1
AIM
To calculate depreciation of Plant and Machinery under DB method by using

LibreOffice Calc spreadsheet
PROCEDURE
Step 2 : Enter the labels and values in the cells from A1 to B9 as given below:
(To find Total Cost in the cell B5, add purchase cost of Plant and Machinery, Installation cost and
Pre-operating cost. To find number of months in the first year, consider the period from
08/07/2022 to 31/03/2023)
Page 21 of 54
Step 3 : To find out depreciation of the asset for the first year, enter the following
formula in the cell B10
=DB(B5,B6,B7,B8,B9)
OUTPUT
Page 22 of 54
Practical - 11
Preparation of Payroll
Prepare Payroll of Amritha Ltd. for the month of August 2024, from the
following details :
Name Basic Pay (₹) PF Loan (₹)

Appukkuttan 120900 15000
Mahadevan 118100 18000
Thomaskutty 112800 11000
Govindankutty 107800 0
John Honai 105300 12000
Additional Information
1. DA – 9% of Basic pay
2. HRA – Rs.5000 for employees having Basic pay greater than Rs.110000, for others
Rs.4000.
3. TA – Rs.500 per employee
4. PF Subscription – 6% of Basic pay
5. TDS – 20% of Gross pay
AIM
To prepare payroll of employees with given details by using LibreOffice Calc

spreadsheet
Page 23 of 54

PROCEDURE

Step 2 : Enter the Title “Payroll of Employees” in the cell A1
Step 3 : Enter the following Labels in respective cells
A2-NAME, B2-BASIC PAY, C2-DA, D2-HRA, E2-TA, F2-GROSS SALARY,
G2-PF SUBSCRIPTION, H2-PF LOAN, I2-TDS, J2-TOTAL DEDUCTIONS,
K2-NET SALARY
Step 4: Enter the Name of Employees from cells A3 to A7
Step 5: Enter Basic pay of each employee from cells B3 to B7
Step 6 : In the cell C3, enter the formula, =B3*10% and press ENTER key.
Drag the formula down up to C7 cell to find the DA amount of remaining
employees.
Step 7: Enter In the cell D3, enter the formula, =IF(B3>110000,5000,4000)
and press ENTER key. Drag the formula down up to D7 cell to find the HRA
amount of remaining employees.
Step 8: Enter the TA value Rs.500 in respect of each employee from cell E3 to
E7
Step 9: In the cell F3, enter the formula, =SUM(B3:E3) to calculate Gross
Salary of the first employee and press ENTER key. Drag the formula down up
to F7 cell to find the Gross Salary of remaining employees.

Step 10: In the cell G3, to find out PF Subscription, enter the formula, =B3*6%
and press ENTER key. Drag the formula down up to G7 cell to find the PF
amount of remaining employees.
Step 11: Enter the PF Loan amount as given in question in respect of each
employee from Cell H3 to H7.
Page 24 of 54

Step 12: To calculate the value of TDS, in the cell I3, enter the formula,
=ROUND(F3*20%,0) and press ENTER key. Drag the formula down up to I7 cell
to find the TDS amount of remaining employees.

Step 13: To calculate the Total deductions, in the cell J3, enter the formula,
=SUM(G3:I3)and press ENTER key. Drag the formula down up to J7 cell to
find the Total deductions of remaining employees.
Step 14: Finally, to calculate the NET SALARY, in the cell K3, enter the
formula, =F3-J3 and press ENTER key. Drag the formula down up to K7 cell to
find the NET Salary of remaining employees.
OUTPUT
Commerce Resource Blog
hsscommerce.blogspot.com
Page 25 of 54
Practical 12
Preparation of BAR Chart
The marks scored by the Commerce students of a school is given below.

Present the data in a Bar chart
Marks 0 - 19 20 - 39 40 - 59 60 - 79 80 - 99 Total
No. of
4 7 10 18 11 50
Students
AIM
To prepare a Bar chart from the given details using LibreOffice Calc spreadsheet
PROCEDURE

Step 3 : Select the data range A1:F2 to prepare Column chart.

a) Chart Type: Here select the chart type as BAR Chart. Click Next button
Page 26 of 54

b) Data Range : (A1:F2 range already selected) Select the Check box against “First
Column as Label”.
Click Next button

on Next button
Title : Marks scored by Commerce students
X-Axis : Marks
Y-Axis: No. Of Students
OUTPUT
Page 27 of 54
Practicals 2024-2025
Practical - 13
Preparation of Trial Balance
Following are the transactions taken from VIVEL TRADERS as on 31.03.2024

01.04.2023 Started business with cash ₹ 500000
04.04.2023 Opened bank account with Canara bank ₹ 100000
10.05.2023 Purchased goods from Pradeep ₹ 90000
25.07.2023 Sold goods to Santhosh ₹ 45000
21.10.2023 Purchased Machinery ₹ 125000
10.01.2024 Paid Wages ₹ 40000
31.03.2024 Commission received ₹ 10000
Display Trial Balance on the basis of given transactions
AIM
To prepare and display Trial Balance on the basis of above transactions
PROCEDURE
Step 1 : Start GNUKhata Accounting package

Applications → Office → GNUKhata
Step 2 : Create Organisation

Click on Create Organisation Tab and enter details as given below :
Organisation Name : VIVEL TRADERS
Case : Upper Case
Organisation Type : Profit making
Financial year : 01.04.2023 to 31.03.2024
Ensure that ACCOUNTS ONLY option is selected. Click on Proceed button
Page 28 of 54
Step 3 : Create Admin

Create Admin user with the following details
Username :a
Password :a
Confirm Password :a
Security Question :a
Answer to Security Question : a
Click on Create & Login. Now the organisation is successfully created.
Step 4 : Ledger Creation
Master → Create Account
Create and Save the following Ledger accounts separately under appropriate
Group
Sl. No. Group Sub Group Account
1 Capital None Capital
2 Current Assets Cash Cash
3 Current Assets Bank Canara Bank
4 Direct Expense None Purchase
5 Current Liabilities Sundry Creditors for Pradeep

Purchase
6 Direct Income None Sales
7 Current Assets Sundry Debtors Santhosh
8 Fixed Assets Plant & Machinery Machinery
9 Direct Expense None Wages
10 Indirect Income None Commission
Page 29 of 54
Step 5 : Voucher Entry

Voucher → Select appropriate voucher
Analyse each transaction and select appropriate voucher type for voucher entry.
Enter Voucher No., Voucher Date, Accounts to be debited and credited, Amount.
Save each voucher details separately.
Voucher
Voucher Function Voucher Dr /
Type Account Name Amount
Type Key Date Cr
No.
Cash Dr
Receipt F4 1 01.04.2023 5,00,000
Capital Cr
Canara Bank Dr
Contra F8 1 04.04.2023 1,00,000
Cash Cr
Purchases Dr
Purchase F7 1 10.05.2023 90,000
Pradeep Cr
Santhosh Dr
Sales F6 1 25.07.2023 45,000
Sales Cr
Machinery Dr
Payment F5 1 21.10.2023 1,25,000
Cash Cr
Wages Dr
Payment F5 2 10.01.2024 40,000
Cash Cr
Cash Dr
Receipt F4 2 31.03.2024 10,000
Commission Cr
Step 6 : Display Trial Balance

Report → Trial Balance
Set, View Trial Balance for the period from 01.04.2023 to 31.03.2024,
Trial Balance Type – Net Trial Balance and Click on View button.
Page 30 of 54
OUTPUT
TRIAL BALANCE
Page 31 of 54
Practical - 14
Preparation of Final Accounts
Enter the following transactions of Jayadeep Associates and display Profit & Loss
Account and Balance Sheet through GNUKhata Accounting software.
01.04.2024 Started business with cash Rs.500000
05.04.2024 Deposited into Federal Bank Rs.100000
09.04.2024 Purchased Machinery Rs.120000
15.04.2024 Purchased goods for cash Rs.50000
20.04.2024 Sold goods for cash Rs.70000
25.04.2024 Sold goods on credit to Samson Traders Rs.80000
28.04.2024 Paid Salaries Rs.50000
AIM
To prepare Profit & Loss A/c and Balance sheet of Jayadeep Associates from the given
transactions.
PROCEDURE


Organisation Name : Jayadeep Associates
Case : As-is
Ensure that ACCOUNTS ONLY option is selected
Click on Proceed button
Page 32 of 54

Username :a
Password :a
Confirm Password :a
Group
3 Current Assets Bank Federal Bank
4 Fixed Assets Plant & Machinery Machinery
5 Direct Expense None Purchases
6 Direct Income None Sales
7 Current Assets Sundry Debtors Samson Traders
8 Indirect Expenses None Salaries

Page 33 of 54
Voucher
Voucher Function Voucher Dr /
Type Account Name Amount
Type Key Date Cr
No.
Cash Dr
Receipt F4 1 01.04.2024 5,00,000
Capital Cr
Federal Bank Dr
Contra F8 1 05.04.2024 1,00,000
Cash Cr
Machinery Dr
Payment F5 1 09.04.2024 1,20,000
Cash Cr
Purchases Dr
Purchases F7 1 15.04.2024 50,000
Cash Cr
Cash Dr
Sales F6 1 20.04.2024 70,000
Sales Cr
Samson Traders Dr
Sales F6 2 25.04.2024 80,000
Sales Cr
Salaries Dr
Payment F5 2 28.04.2024 50,000
Cash Cr
Step 6 : Display Profit and Loss A/c

Report → Profit & Loss
Set, View Profit & Loss for the period from 01.04.2024 to 31.03.2025 and Click on View
button.
Step 7 : Display Balance Sheet

Report → Balance Sheet
Set, View Balance Sheet for the period from 01.04.2024 to 31.03.2025
and Balance Sheet Type as Conventional Balance Sheet. Then Click on View
button.
Page 34 of 54
OUTPUT
PROFIT & LOSS ACCOUNT
Gross Profit : Rs. 1,00,000 Net Profit : Rs. 50,000
BALANCE SHEET
Balance Sheet Total : Rs.5,50,000
Page 35 of 54
Practical - 15
Preparation of Balance Sheet from ledger balance
Create the following ledgers using GNUKhata accounting software and display
the Balance Sheet as on 31.03.2024
Items Amount
Capital 2000000
Furniture 650000
Bank Loan 750000
Land and Buildings 700000
Plant and Machinery 825000
Motor Vehicle 600000
Debtors 200000
Outstanding Salary 50000
Cash in Hand 25000
Creditors 200000
AIM
To prepare Balance sheet from the given ledger balances.
PROCEDURE


Organisation Name : GOODWILL TRADERS
Case : Upper Case
Page 36 of 54

Username :a
Password :a
Confirm Password :a

Group with opening balance
Sl. Opening
Group Sub Group Account
No. Balance
1 Capital None Capital 2000000
2 Fixed Assets Furniture Furniture 650000
3 Current Liabilities Creditors for purchases Creditors 200000
4 Loans (Liability) Secured Bank Loan 750000
Land &
5 Fixed Assets Land 700000
Buildings
Plant &
6 Fixed Assets Plant & Machinery 825000
Machinery
Vehicle
7 Fixed Assets Motor Vehicle 600000
(Create New Sub-Group)
8 Current Assets Sundry Debtors Debtors 200000
Page 37 of 54
Sundry Creditors for Outstanding
9 Current Liabilities 50000
expense Salary
10 Current Assets Cash Cash in Hand 25000
Step 5 : Display Balance Sheet

Report → Balance Sheet
Set, View Balance Sheet for the period from 01.04.2023 to 31.03.2024 and Balance
Sheet Type as Conventional Balance Sheet. Then Click on View button.
OUTPUT
BALANCE SHEET
Balance Sheet Total : Rs.30,00,000
Page 38 of 54
Practical - 16
BANK RECONCILIATION STATEMENT
Enter the following transactions in appropriate vouchers of SUN & STAR TRADERS and
prepare Bank Reconciliation Statement on 30.06.2024
01.06.2024 Started business with cash Rs.4,00,000
02.06.2024 Open a Bank A/c with SBI Rs.1,00,000
05.06.2024 Purchased goods by Cheque (No.3210) Rs.25,000
18.06.2024 Received Cheque (No.44517) from Arun Traders Rs.15,000
23.06.2024 Issued a Cheque (No.3211) to Praveen Rs.12,000
30.06.2024 Withdrew from Bank for office use Rs.16,000
On comparison of Cash book with Passbook, the following details were noticed :
a. Cheque No.3210 was cashed on 17.06.2024
b. Cheque No.3211 was cashed on 22.07.2024
c. Cheque received from Arun Traders (No.44517) was collected on 28.07.2024
All other transactions were effected in the Bank on the transaction date itself
AIM
To prepare Bank Reconciliation Statement of SUN & STAR Traders from the given transactions.
PROCEDURE


Organisation Name : SUN & STAR TRADERS
Case : As-is
Page 39 of 54
Username :a
Password :a
Confirm Password :a

Group

3 Current Assets Bank SBI
4 Direct Expense None Purchases
5 Current Assets Sundry Debtors Arun Traders
Sundry Creditors
6 Current Liabilities Praveen
for purchase

Voucher
Voucher Function Voucher Account Dr /
Type Amount
Type Key Date Name Cr
No.
Cash Dr 400000
Receipt F4 1 01.06.2024
Capital Cr 400000
Page 40 of 54
SBI Dr 100000
Contra F8 1 02.06.2024
Cash Cr 100000
Purchases Dr 25000
Purchases F7 1 05.06.2024
SBI Cr 25000
SBI Dr 15000
Receipt F4 2 18.06.2024
Arun Traders Cr 15000
Praveen Dr 12000
Payment F5 1 23.06.2024
SBI Cr 12000
Cash Dr 16000
Contra F8 2 30.06.2024
SBI Cr 16000
Step 6 : Reconciliation
Master → Bank Reconciliation Statement
Select Account Name → SBI
Set From Date as 01.06.2004 and To Date as 30.06.2024 and Click on View.
Uncleared transaction details of the Bank A/c with a Clearance Date field will be
displayed. In the Clearance Date field of first transaction, enter the date on which the
transaction is effected in the Bank books. Then press ENTER key. Nothing to enter in the
Memo field. Again Press ENTER key. Transactions which are effected in June 2024 itself were
cleared from the Uncleared transaction details and those transactions which are effected in
the next month (July 2024) will remain there as uncleared. Likewise, enter clearance date of
all displayed transactions.
Step 7 : View Reconciled Statement
After entering Clearance Date for transactions, Click on View Statement
at the bottom of the Window to get Reconciled Statement.
OUTPUT
Page 41 of 54
Practicals 2024-2025 LibreOffice Base
Practical - 17
Use of Database objects
Enter the following in a database table with File name, TBL_Employee
EMP_ID EMP_NAME EMP_GENDER EMP_BASIC

3501 HAREESH Male 35000
3502 MANU Male 65000
3503 HRIDYA Female 70000
3504 SMRITHI Female 48000
3505 DAVID Male 55000
(a) Display the name of employees drawing Basic pay greater than or equal to 60000
(b) List the name of all employees beginning with the alphabet “H”
AIM
To create a new database table and to find answers to given questions
PROCEDURE
Step 1 : Open LibreOffice Base

Applications → Office → LibreOffice Base
Step 2 : Create New Database.
 Database Wizard → Create a new database → Next → Finish
 Save the new database with file name 'Tbl_Employee' and by selecting Desktop as location.
Step 3 : Create Table

From the Database Panel, select the object Tables and from the Tasks window, select
Page 42 of 54

Create Table in Design view.
Create the following Field Name with appropriate field Type
Select and set EMP_ID field as Primary Key
Save the Table Design with a name 'Table_employee'

Step 4 : Create Form
From the Database Panel, select the object Forms and from the Tasks window, select Use Wizard to
create Form
Through the Form Wizard, Add Available Fields to Fields in the Form, Select appropriate arrangement
for the Main Form, Select style of the Form and Set name of the Form as Form_employee and Finish.
The form is now ready for data entry. Enter the given details of all employees such as
EMP ID, Name, Gender and Basic pay through the Form.
Step 5 : Create Query to display the name of employees drawing BASIC PAY greater
than or equal to 60000.
From the Database Panel, select the object Queries and from the Tasks window, select Create Query
in Design View.
A small window appears namely, Add Table or Query. Add the Table named Table_employee and
Close the window.
From the Table_employee window, double click on the fields such as EMP_ID, EMP_NAME,
EMP_GENDER and EMP_BASIC to add these fields to Query design grid.
In the Criterion field of EMP_BASIC column, enter the following expression with Comparison
operators
>= 60000
Press F5 key or Run Query button to display the result.
Save the Query with a file name Query_basic>=60000.
Page 43 of 54

Step 6 : Create Query to display the salary details of employees whose name begins
with 'H'.
From the Database Panel, select the object Queries and from the Tasks window, select Create Query
in Design View.
A small window appears namely, Add Table or Query. Select the object Table and Table_employee.
Then click on Add button at the bottom and Close the window.
From the Table_employee window, double click on all the fields to add these fields to Query design
grid.
In the Criterion field of EMP_NAME column, enter the following expression with Special operator,
“LIKE”
LIKE 'H*'
Save the Query with a file name Query_H
OUTPUT
OUTPUT 1 : Employees with Basic pay greater than or equals to 60000
OUTPUT 2 : Employees name begin with letter H
COMMERCE RESOURCE BLOG
Page 44 of 54
Practical - 18
Preparation of Payroll
Prepare a Payroll of the below employees to show the Gross pay, with the following details.
EMP_ID EMP_NAME EMP_BP EMP_DA EMP_HRA EMP_GP

(15% of BP)
T_2577 DILSHAD 81000 3500
T_2845 GANESH 83000 4000
L_4310 SAMSON 75600 3000
L_5714 ANUJA 70000 2500
S_0178 FOUSIYA 77200 3000
AIM
To prepare a payroll from the given details
PROCEDURE

 Save the new database with file name 'PAYROLL' and by selecting
Desktop as location.
From the Database Panel, select the object Tables and from the Tasks
window, select Create Table in Design view.
Page 45 of 54

Save the Table Design with a name 'TABLE_EMPLOYEE'
Step 4 : Create Form

From the Database Panel, select the object Forms and from the Tasks window,
select Use Wizard to create Form
Through the Form Wizard, Add Available Fields to Fields in the Form, Select
appropriate arrangement for the Main Form, Select style of the Form and Set name
of the Form as Form_employee and Finish.
The form is now ready for data entry. Enter the given details of all
employees such as EMP ID, Name, Basic pay and HRA through the Form.
Step 5 : Create Query to find DA 15% and GROSSPAY

From the Database Panel, select the object Queries and from the Tasks window,
select Create Query in Design View.
A small window appears namely, Add Table or Query. Select the object Table
and Table_Employee. Then click on Add button at the bottom and Close the
window.
From the Table_Payroll window, double click on the fields such as EMP_ID,
EMP_NAME, EMP_BP to add these fields to Query design grid. Then in the next
field of Query design grid, enter the following expression to calculate DA.
“EMP_BP” * 15/100
Enter Alias name as DA to represent name of this field in the Table.
To add HRA field as next field to the grid, double click on HRA at Table_Payroll
window.
Page 46 of 54
In the next field, to calculate the Gross Salary of employees, enter the following
expression.
EMP_BP + EMP_BP * 15/100 + HRA
Enter Alias name as GROSSPAY to represent name of this field in the Table.

Save the Query with a file name Query_Payroll.
OUTPUT
Page 47 of 54
Practical - 19
Creating Relationship between Tables
Create database tables named EMPLOYEE and PAY_DETAILS with the following
field names. Create relationship between these two tables.
Table Name Fields

EMPLOYEE EMP_ID, EMP_NAME
PAY_DETAILS EMP_ID, BP, DA, HRA
AIM
To create tables and make relationship between them.
PROCEDURE

 Save the new database with file name 'EMPLOYEEDATA' and by
selecting Desktop as location.
Step 3 : Create Table 1 - EMPLOYEE
Create the following Field Name with appropriate field type
Page 48 of 54

Save the Table Design with a name 'EMPLOYEE'
Step 4 : Create Table 2 - PAY_DETAILS


Save the Table Design with a name 'PAY_DETAILS'
Step 5: Create Relationship between Tables
Tools Menu → Relationships

An ADD TABLES dialogue window appears. From the list of tables, select the
table EMPLOYEE and click on Add button. Also select PAY_DETAILS table and
click on add button. This will add the two tables to Relation Design window and
then close the dialogue window.
In the Relation Design window, Click on Emp_ID field of one table and drag and
drop on to the Emp_ID field of the other table. A connecting line between these
two fields is formed that indicates relationship between these two tables.
Then click on Save button to save the relationship and close the window.
Page 49 of 54
OUTPUT
Page 50 of 54
Practical - 20
Preparation of Report
Create STUDENT table in database with the following fields

Field name Data type Field length
STUD_NO Text 5
STUD_NAME Text 25
SEX Text 1
PLACE Text 20
CLASS Text 10
(Hint : Classes are Science, Commerce and Humanities)

a) Enter six records with imaginary details
b) Prepare Report of students from Commerce Class.
AIM
To prepare a table with imaginary details and generation of Report by using
LibreOffice Base.
PROCEDURE

 Save the new database with file name 'STUDENTDATA' and by selecting
Desktop as location.
Page 51 of 54

Create the following Field Name with appropriate field Type. Set Field lengths as
given in the question.
Select and set STUD_NO field as Primary Key

Save the Table Design with a name ' Table_Student'
Step 4: Create Form

From the Database Panel, select the object Forms and from the Tasks window,
select Use Wizard to create Form.
Through the Form Wizard, Select Table_Student and Add Available Fields to
Fields in the Form. Select appropriate arrangement for the Main Form , Select
style of the Form and Set name of the Form as Form_Student and Finish.
The form is now ready for data entry. Enter imaginary details of six students
Page 52 of 54
Step 5 : Create Query

From the Database Panel, select the object Queries and from the Tasks window,
select Create Query in Design View.
A small window appears namely, Add Table or Query. Select the object Table
and add table Table_Student to the Query window and Close the window. From the
table, double click on all fields to add the same to Query design grid. In the
Criterion field of the CLASS, enter the text 'COMMERCE' to display only
Commerce Students.

Save the Query with a file name Query_Commerce
Step 6 : Create Report

From the Database Panel, select the object Report and from the Tasks window,
select Use Wizard to Create Report.
In the Report Wizard window, Under field selection, Select Query_Commerce.
Then press Add All button (>>) to add all fields in report. Then click Next button.
In Labelling Fields section, change the labels of the fields as to be appeared in
the report, if necessary, and then click Next button. In Grouping Level section
click Next button, as we don't require any grouping level here. In Sort Option,
select any sorting order, if necessary, and click Next button. In Choose Layout
Page 53 of 54

section, select Tabular lay out. Select Page Orientation (Landscape/Portrait) and
click Next button. In Create Report stage, give the title of report as
'Rpt_Commerce' and select 'Create Report Now' and click Finish button.
OUTPUT
Page 54 of 54

Spreadsheet Lab Libreoffice Full

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Practicals 2024-2025 LibreOffice Calc

a. The Total of monthly salary by naming the concerned range as TOTAL_SALARY

Step 1 : Open LibreOffice Calc spreadsheet

Prepared by Harikumar.A, HSST HG Commerce, V.V.H.S.S, Thamarakulam, Alappuzha Dist:

Practicals 2024-2025 LibreOffice Calc

Step 5 : Enter the following Text in respective cells as shown below:

A11 Total Monthly Salary paid to ACCOUNTANT

A12 Name of employee with monthly salary of ₹.75000/-

Prepared by Harikumar.A, HSST HG Commerce, V.V.H.S.S, Thamarakulam, Alappuzha Dist:

Practicals 2024-2025 LibreOffice Calc

1. How many cells contain Numbers only ?

To find solutions to above questions by using COUNT function

Step 1 : Open LibreOffice Calc spreadsheet

Step 2 : Enter the given details in the spreadsheet as shown below:

Prepared by Harikumar.A, HSST HG Commerce, V.V.H.S.S, Thamarakulam, Alappuzha Dist:

Practicals 2024-2025 LibreOffice Calc

B8 No. of cells containing any data

B9 No. of cells containing the value exceeding 1000

B10 No. of empty cells

Prepared by Harikumar.A, HSST HG Commerce, V.V.H.S.S, Thamarakulam, Alappuzha Dist:

Practicals 2024-2025 LibreOffice Calc

Examination March 2024.

Prepared by Harikumar.A, HSST HG Commerce, V.V.H.S.S, Thamarakulam, Alappuzha Dist:

Practicals 2024-2025 LibreOffice Calc

Prepared by Harikumar.A, HSST HG Commerce, V.V.H.S.S, Thamarakulam, Alappuzha Dist:

Practicals 2024-2025 LibreOffice Calc

A. Following are the scores obtained by some students in Business Studies

To find solutions to Part A and B of above question by using Maximum, Minimum,

Prepared by Harikumar.A, HSST HG Commerce, V.V.H.S.S, Thamarakulam, Alappuzha Dist:

Practicals 2024-2025 LibreOffice Calc

Prepared by Harikumar.A, HSST HG Commerce, V.V.H.S.S, Thamarakulam, Alappuzha Dist:

Practicals 2024-2025 LibreOffice Calc

Admission No. Name Batch Age

Step 1 : Open LibreOffice Calc spreadsheet

Prepared by Harikumar.A, HSST HG Commerce, V.V.H.S.S, Thamarakulam, Alappuzha Dist:

Practicals 2024-2025 LibreOffice Calc

Step 5 : Set Data validation rule for entering Age

Prepared by Harikumar.A, HSST HG Commerce, V.V.H.S.S, Thamarakulam, Alappuzha Dist:

Practicals 2024-2025 LibreOffice Calc

Enter values under the head Age as given in the question.

Prepared by Harikumar.A, HSST HG Commerce, V.V.H.S.S, Thamarakulam, Alappuzha Dist:

Practicals 2024-2025 LibreOffice Calc

2 Perfume 100000 France

3 Car 700000 Germany

4 Chocolate 125000 Switzerland

5 Sugar 225000 Mauritius

Prepared by Harikumar.A, HSST HG Commerce, V.V.H.S.S, Thamarakulam, Alappuzha Dist:

Practicals 2024-2025 LibreOffice Calc

Prepared by Harikumar.A, HSST HG Commerce, V.V.H.S.S, Thamarakulam, Alappuzha Dist:

Practicals 2024-2025 LibreOffice Calc

Electricity Water News paper Telephone Medical Petrol Other

To prepare a PIE chart by using LibreOffice Calc spreadsheet

Step 1 : Open LibreOffice Calc spreadsheet

Step 3 : Select the data range A1:G2 to prepare Pie chart.

Prepared by Harikumar.A, HSST HG Commerce, V.V.H.S.S, Thamarakulam, Alappuzha Dist:

Practicals 2024-2025 LibreOffice Calc

Prepared by Harikumar.A, HSST HG Commerce, V.V.H.S.S, Thamarakulam, Alappuzha Dist:

Practicals 2024-2025 LibreOffice Calc