About this lesson
TRUE, FALSE, AND, OR and NOT: selecting journals to test
A comparison such as =B2>=50000 returns TRUE or FALSE. Combine tests inside IF with AND (all must be TRUE), OR (any one is enough) and NOT (flips the result): =IF(OR(AND(B2>=50000,NOT(C2="System")),D2="Weekend"),"Select","No").
Using Google Sheets? Do this lesson in Sheets.
=B2>=50000What you'll practise
Turn a size test into TRUE or FALSE, then combine tests with AND, OR and NOT inside IF to pick an audit sample.
4 steps · 40 points · the cells outlined in gold below
- TRUE and FALSE
- AND
- OR
- NOT
- IF
The data
| A | B | C | D | E | F | |
|---|---|---|---|---|---|---|
| 1 | Journal | Amount ($) | Source | Posted | Over $50k | Sample |
| 2 | JE-4102 | 12,480 | System | Weekday | ||
| 3 | JE-4117 | 86,300 | Manual | Weekday | ||
| 4 | JE-4123 | 54,910 | System | Weekday | ||
| 5 | JE-4130 | 7,250 | Manual | Weekend | ||
| 6 | JE-4136 | 142,600 | Top-side | Weekday | ||
| 7 | JE-4141 | 23,775 | Manual | Weekday | ||
| 8 | JE-4158 | 61,040 | System | Weekend | ||
| 9 | JE-4162 | 49,980 | Manual | Weekday |