Summary  
This chapter demonstrates how to use rounding functions to adjust numeric values to a specified precision, covering standard rounding, forced upward rounding, and forced downward rounding.  

General domain of usage  
Financial reporting

## **Rounding Up**

The **ROUNDUP** function always rounds a value up, regardless of the number after the rounding place. This is useful in situations where a higher value is required, even if the fractional part is less than 5\. For example, when calculating material stock or time estimates to avoid shortages.

## **Rounding Down**

The **ROUNDDOWN** function always rounds a number down, regardless of the digits after the rounding place. This is useful in scenarios where exceeding a limit must be avoided, such as budgeting or planning.

### **Task: Understanding ROUND, ROUNDUP, and ROUNDDOWN**  

You have the following values in your spreadsheet:  

| A  | Formula | Expected Result |
|----|---------|----------------|
| 23.678 | `=ROUND(A1, 1)` | ? |
| 23.678 | `=ROUNDUP(A1, 1)` | ? |
| 23.678 | `=ROUNDDOWN(A1, 1)` | ? |

 

Which of the following answer choices correctly fills in the expected results for each formula?  

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A	Formula	Expected Result
23.678	`=ROUND(A1, 1)`	?
23.678	`=ROUNDUP(A1, 1)`	?
23.678	`=ROUNDDOWN(A1, 1)`	?

Rounding Functions

Rounding Up

Rounding Down

Task: Understanding ROUND, ROUNDUP, and ROUNDDOWN