Summary  
This chapter explains how to sequence multiple conditions using a multi-branch conditional construct and how to combine boolean expressions with AND/OR operators to direct which outcome is returned.  

General domain of usage  
Expense classification

### The IFS Function
```
=IFS(logical_test1; value_if_true1; [logical_test2; value_if_true2]; ...)

=IFS(D9>100; "High"; D9>50; "Medium"; TRUE; "Low")
```
IFS has no built-in "else". If no condition matches, it returns an **error**. Always add TRUE, "default value" as the last pair to guarantee a result for every row.


**Order matters**. Excel checks conditions left to right and stops at the first TRUE. Put the most specific (narrowest) conditions first — a broad condition placed early will swallow everything below it. For example, putting `D9>0` before `D9>50` means "Medium" and "High" are never reached.

Note

### Combining Conditions with AND
All conditions must be true. 
**All conditions TRUE → TRUE | Any condition FALSE → FALSE.**
```
=IF(AND(D9>100; B9="Dining"); "Review"; "OK")
```

### Combining Conditions with OR
At least one condition must be true.
**Any condition TRUE → TRUE | All conditions FALSE → FALSE.**
```
=IF(OR(D9>100; B9="Dining"); "Review"; "OK")
```

1. **Create a multi-level Flag using IFS**

 Go to the **Flag** column. In the first row (e.g., F9), enter:
`=IFS(D9>100;"High";D9>50;"Medium";TRUE;"Low")`
Drag the formula down.

 Confirm that values above 100 return "High", values above 50 return "Medium", and all others return "Low".

2. **Test condition order (intentional mistake)**

 Modify the formula to:
`=IFS(D9>0;"Low";D9>50;"Medium";D9>100;"High")`

 Observe that most rows return "Low". Then fix the formula by restoring the correct order.

3. **Flag large Dining expenses (AND)**

 Create a new column called **Review (Strict)**.
Enter: `=IFS(AND(D9>100;B9="Dining");"Review";TRUE;"OK")`
Drag the formula down.

 Confirm that only rows where **Amount > 100** and **Category = Dining** return "Review".

4. **Flag broader conditions (OR)**

 Create another column called **Review (Flexible)**.
Enter: `=IFS(OR(D9>100;B9="Dining");"Review";TRUE;"OK")`
Drag the formula down.

 Compare with the previous column. More rows should now be flagged as "Review".

5. **Validate logic differences**

 Find at least one row where the results differ:

 - AND returns "OK".
 - OR returns "Review".

 This confirms the difference in logic.

Why does this formula fail logically?
=IFS(D9>0;"Low";D9>50;"Medium";D9>100;"High")

Learn Excel the fun way — step by step, you'll go from basic data handling to building charts and dashboards that actually make sense. You'll learn how to organize messy data, use formulas with confidence, and turn numbers into clear insights.


Messy spreadsheets turn into clean, structured data. Tables, sorting, filtering, and smart input rules help keep everything accurate and easy to work with.

Raw data becomes clear and readable. Formatting, alignment, and conditional highlights make important insights stand out instantly.

Numbers start working for you. Formulas, functions, and logical conditions handle calculations, automate tasks, and solve real problems.

Data turns into visuals that tell a story. Charts, sparklines, and design improvements make information easy to understand at a glance.

Big datasets become simple summaries. PivotTables, interactive controls, and dashboards bring everything together into clear, dynamic insights.