what happens when there are changes in the cells to which the formula refers ?
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In working with spreadsheets, you need to know about relative vs. absolute cell references.
Here is the issue: when you COPY A FORMULA that contains cell references, what happens to the cell references?
Usually the CELL REFERENCES will CHANGE! If you copy a formula 2 rows to the right, then the cell references in the formula will shift 2 cells to the right. If you copy a formula 3 rows down and 1 row left, then the cell references in the formula will shift 3 rows down and 1 row left. These are called "relative" cell references, since they change relative to where you copy the formula.
If you do not want cell references to change when you copy a formula, then make those cell references absolute cell references. Place a "$" before the column letter if you want that to always stay the same. Place a "$" before a row number if you want that to always stay the same. For example, "$C$3" refers to cell C3, and "$C$3" will work exactly the same as "C3", expect when you copy the formula. Note: when entering formulas you can use the F4 key right after entering a cell reference to toggle among the different relative/absolute versions of that cell address.
The trick in creating spreadsheets is deciding before you copy a formula what cell references in the formula you want to be relative and what you want to be absolute. If some cell references refer to input cells in the spreadsheet, you usually want those cells to be absolute.
The article below gives further instruction in absolute vs. relative cell references.
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