Logical Tests and Operators

Comparison Operators

• Greater than >;
• Less than <;
• Equal to =;
• Greater than or equal >=;
• Less than or equal <=;
• Not equal to <>.

The IF function

=IF(logical_test; value_if_true; value_if_false)

=IF(D9>100; "High"; "Low")

• Logical test: the condition to evaluate — any comparison using > < = >= <= <>. Returns TRUE or FALSE internally;
• Value if TRUE: what to return when the condition is met. Can be text (in quotes), a number, another formula, or a cell reference;
• Value if FALSE: what to return when the condition is not met. Same flexibility as the TRUE value.

Task

1. Test a basic condition (TRUE/FALSE)

   In an empty column, enter: =D9>100 and drag the formula down.
   
   

   Confirm that cells return TRUE or FALSE and each row evaluates independently.

2. Create a "High / Low" Flag

   Create a new column called Flag. In the first row (e.g., F9), enter: =IF(D9>100;"High";"Low") and drag the formula down.
   
   

   Confirm that values above 100 return "High", and values ≤ 100 return "Low".

3. Classify spending type (text condition)

   Create a new column called Spending Type. In the first row, enter: =IF(B9="Rent";"Fixed";"Variable") and drag the formula down.
   
   

   Confirm that rows with Rent return "Fixed", and all others return "Variable".

4. Apply IF to calculations

   Create a new column called Extra Savings. In the first row, enter: =IF(D9>200;D9*10%;0) and drag the formula down.
   
   

   Confirm that values above 200 return 10% of the amount, and values ≤ 200 return 0.

5. Test behavior

   Change one expense value by increasing it above 200, then decreasing it below 100.
   
   

   Confirm that the Flag, Extra Savings, and all related results update automatically.