Macintosh Excel: Software For the Future An Honors Thesis (ID 499) by Annette L. Lombardo Thesis Director Ball State University Munice, Indiana May 1, 1990 Expected Date of Graduation May 5, 1990 - ~f>~!' T;~e.-::;":: I.-D F)' '2:) .,..-""f• , 1.t~ - i i tv:. ' • I ;"- _,.,oIC> Excel t9 a worksheet for the Macintosh computer with database and Bigger, better, faster, graphic capclbilities <Townsend 1>. stronger, and easier to learn are the necessary ingredients of any new computer software package. User friendliness and interfacing capabilities are just a few features that make Excel stand out from the rest. Like other Macintosh programs, Excel features pull-down menus, dialogue boxes, and :l.cons that make it easy for even beginners to understand and learn. Therefore, it is relatively simple to explore Excel's many It is this that I have applications through practice spreadsheets. attempted by using meaningful data provided by the Student Center Programming Board's 1989-90 accounting system. S.C.P.B. programming organization of Ball State University. is the major It has a budget of over thirty thousand dollars and needed a better, more efficient means of keeping ·track of expenses and revenue. owns three )~cintosh Because S.C.P.B. already computers, and has it's own treasurer, Excel is the perfect data management software for it. In ordEir to run Excel it is necessary to have a Macintosh computer wi "t;h at least 512K memory. It is also necessary to have an external diElk drive and a printer is extremely helpful. Excel displays a two-dimensional worksheet, and it divides this worksheet into rows and columns. columns are called cells. The intersections of these rows and Excel has four million cells available with 256 columns and 16,384 rows. This is a far cry from the apprOXimately five hundred thousand cells offered by most other - worksheet programs (Townsend, 1). Users can also name cells and refer to them by name rather than by the norma.l coordinates. For example, "=Gross-Expenses" in a cell - could be named tI net" . A cell is named by choosing tldefine name tl from the "formulcl" menu. "DefinE~ Name" can also be used to subst i tute names for constants or even forlnulas. Another example is that "discount.. might refer to a Then it could be used in formulas such constant tWEmty-five percent. as "=Sales*Discount". "Paste Name" under the "formula" menu can be used so tha"t; it is not necessary to type the name each time (Adler 10) . When a cell is selected a heavy, dotted border will highlight it. This iEi called an active cell. this a.ctive cell. Whatever is typed will go into The for"mula bar is where the information typed into the active cell is displayed. It is found at the top of the screen, directly beneath the menu bar (Microsoft, User's Guide 64). Excel has nine worksheet menus displayed in the menu bar: file, edit, formula, format, data, options, macro, and window. apple menu is similar to others used in Macintosh software. apple, The There is an tlabout Excel" option here that shows how much memory is available and provides. information about Excel. The file menu commands are used to get, save, create, print, and delete documents. The edit menu contains many of the familiar Macintosh edit functions and some that are special to Excel. With this command a user can edit a worksheet or just the contents of a cell. The formula menu assists users in creating formulas and naming cells. The format menu commands change how numbers, text, and formulas - are displayed (Microsoft, User's Guide 209). "prefabricated" formats. Excel offers nineteen Ten are for numbers and nine pertain to date and time display (Adler 14). Users can create their own as well, or 2 - edit existing ones. In order to edit an existing format, users can se lect the t;argeted format, and place an insert ion point where the change is dElsired. After the new format is entered, the new and old format rema:1.n intact. end. It will be saved along with the file at the When the file is reopened it will be available for use, but only wi th this pSLrticular file. It will have to be retyped to be used in any other files (Adler 15). The dat.a menu controls setting up, sorting, and using a database. It also cont;ains the .. table" commands. The options menu commands changes in d.isplay characteristics that affect the entire worksheet. Users can se!t printing options and protect a worksheet with this menu. The macro menu commands can name, define, and run macros. Macros are sets of forDlUlas that, when calculated, have the ability to carry out a sequence Cl,f actions. Some examples include choosing commands, entering formulas, or performing more complex calcuations (Xicrosoft, User's Guide. 331). The final menu, the window menu, makes it easier to open windows and clipboards, and to create new windows (Microsoft, User's Guid~ 209). There are three ways to select windows: 1) a user can position the pointer anywhere on the window they wish to work with and click using the mouse, 2) a user can press "command W' and select windows in succession or "shift command X't will allow the user to select them in reverse order, and 3) a user can choose its name from the "windowt' menu. .- These windows can be sized by positioning the cursor on the "size box" located in the lower right hand corner of the worksheet and dragging to the desired size (Adler 24). 3 Another versatile facet is that users can divide a window into panes for purposes of viewing two parts of a "'1orksheet at the same time (Adler 25). Cells can either contain constants or formulas. be either a text or a numeral. A constant can Excel will automatically align a numeral to 1;he right side of a cell and a text will be aligned to the left. Usere. can change this by entering "quotation marks" around any numerical d.elta they may wish to display as text. All formulas begin by entering an "=" sign. Excel can add, subtract, multiply, divide, raise a numeral to an exponent, and divide a numeral by one hundred to calculate a percentage. Another unique aspect of E):ce1 is that these formulas can be used on both text and numeric data.. For example, entering "=Ai" into cell Bi will transfer the text dat:a in Ai to Bi (Adler 4). A is the column designation and 1 is the row designation. Excel follows the basic laws of algebra when executing these formulas in that it will multiply and divide before adding or subtracting regardless of the order from left to right. The first priority is "( )", then percentages, multiplication and division, addition and subtraction, and finally equal to or not equal to comparisons (Adler 6). Whereas other spreadsheets recalculate every cell each time there is a change, Excel recalculates only the cells that are affected by changes. This is a tremendous time saver. instructed not to recalculate at all. - Excel can also be This is done by selecting "Ca1cu1ation"1 from the "Options" menu. "Functions are abbreviations of formulas that allow [users) to quickly perfcJrm a task that would normally take much longer" 4 <Townsend - An 109) . e~:ample of such a function would be lI=sum(B5: B9)", this function would result in the same answer as 11= (B5+B6+B7+B8+B9), but is less cumbere.ome to work with. There are nine types in all: functions. database, trigonometric, purpose Excel possesses eighty-six such <To~msend, mathematical, statistical, logical, text, financial, date, and ep~piAl 117). With these formulas and functions it is possible to use relative, mixed, or absolute cell addressing. called a relative reference. The standard format of Al is This is because Excel finds the cell being referred to by counting up, down, formula is. left, or right from where the If a user needs a formula to always refer to the same cell, then ·the reference should look like this: tI$A$l" <Adler 1). This is absc)lute cell addressing and is useful in keeping the cell reference the same even after a copy, move or fill operation <Townsend 110). The Dlixed cell reference is used when it is necessary to have either the row or column, but not both, relative. inserting only one dollar sign. This is done by "B$15" would refer to column B consistently and the row would vary. On the other hand, tI$B15" refers to absolute column B and a relative row 5 (Townsend 111). Excel can also be used for database management. This is important felr sorting data or extracting it based on certain criteria. A database can be thought of as an electronic filing system for records. The database is created as part of the worksheet <Townsend 129), and it contains at least two rows of data that spans at least one column. - One of the most interesting things about the Excel database is the way in which it is saved. With Excel all of the database data is 5 - With other software, stored in the computer memory at the same time. data is stored in a file on the disk. The benefit is that with Excel's way, database operations are much faster. Another benefit is that it is E!asier to interface with worksheet data (Townsend 130-131>. The da1;abase is composed of records, which are the entries. example would be: Annette Lombardo, 1708 West Main, Muncie, An IN 47303. Each piece of data that a user stores about an item is a field. The fields in the above example would be called name, address, city, state, and zip code (Adler, 38). The columns of Excel could be used as fields and the rows could be records. The first row of a database mUE,t include the names of the fields. A database looks very much like a worksheet, and the features and commands thslt can be used in a worksheet can be used on a database. The differences are that, " in a database, the rows no longer have a title and each of the columns (including the first) has a name that represents al field name" (Townsend 132). After the data is entered, the users must tell Excel that they wish this ir.,formation to be considered a database. This is accomplished by highlighting all of the entries and selecting "set database" from the "data" menu. Nothing happens that the user can see, but from now on Excel recognizes these entries as a database (Adler 39). Users can delete, copy, or paste within the database like any other worksheet, however, - . if fields or records are added outside of the database range, the "set database" command needs to be used again . Or, a field or record could be added by using the "insert" command from the "edit" menu. Excel automatically extends the range when this 6 ,command is 'Used. Excel can sort within a database by up to three key references in either ascending or descending order. columns or rows. Also, Excel can sort either by Users may sort by highlighting all information within the database that they wish to sort and selecting "sort" from the Itdata lt Dlenu. A box will appear and users can choo!?e to sort by either row elr column, in ascend1.ng or descending order, and specify their key references here. If the names or any other one column is the only th1.ng highlighted, then Excel will sort only the column highlighted, leaving all other entries intact. Finally, it is important nClt to highlight the first row which contains the names of the fields, or else it will be sorted along with the other data (Adler 40) . It is impossible to undo a sort. If it is possible that a sort might need to be recovered, before the database is sorted, a new field or column should be added that contains the database's record (row) numbers. After the database is sorted, it could then be easily reversed by sorting the database again by using the record number field as the key (Townsend 137). The first step in finding information in the database is to set the criteria range. The criteria range has two elements. The first is the row of field names that allows Excel to identify the fields, and the second is the actual criteria. Users begin by picking at least two ro·..,s outside the database and copying the field names from - the database to it. For, these names must be exactly the same. The next step is to highlight the row with the field names and at least one row below it. Then the user would select Itset criteria" from the 7 "data" menu. Excel now recognizes this area as "criteriaot. The other rows are for the criteria. range. There are two uses for this criteria The first is the comparison criteria. criteria with the database and locates matches. Excel compares the The second use is the calculated criteria, for which Excel does a calculation. An example of this would be locating a greater than or lesser than amount. Users can find information in the database by typing the information that a user desires to search for in the extra line provided, and dragging down "find" from the otdata" menu. Excel will then highlight any records that match. These finding capabilities can be combined with the Macintosh's cutting and pasting capabilities. Users can tell Excel to find a record and i;o place it elsewhere on the worksheet. are set, thE~ After the criteria field names are again copied to an unused portion of the worksheet, i;hen the field names and as many rows as necessary beneath them should be highlighted. In this instance, an area should be chosen that is not directly above the database, or else ,the extracted records might overtake the database (Adler 43). Excel will then find the records defined under the criteria range and copy them to the area specified. It is not necessary to extract the entire record either, any column elf information may be found and extracted. "DeletE!" under the "data" menu will delete all matching records from the crlteria range. The procedure for this is the same as for the sort or find options (Adler 44). I - Another interesting aspect of Excel is the ease in which users may link worksheets. Linking documents is important when a user wishes to create a document where data entry is on one worksheet and 8 .I those numbers are transferred to another worksheet. It would be possible to cut and paste the information between these worksheets. However, th:ls is an inefficient way since the cut and paste would have to be performed each time a change was made. The link formulas will allow users to change the other worksheets when changes are made to only one worksheet. There are three different types of link: array links. simple, complex, and The best way to understand links is an example. Suppose a user has 1:wo worksheets, named one and two, and they wish to transfer in:formation from worksheet two to worksheet one. This would mean that worksheet one is the "destination" document and worksheet two is the "support" document. A simple link is linking one cell . t .... time between spn;~~dsheets. For example, suppose a user wanted to link cell C4 on worksheet one with what is contained on the support worksheet two's cell B4. To perform a s:Lmple link, a user would select cell C4 on worksheet one and put an E~qual sign in the formula bar. Next, the user would cl ick on number bm worksheet to make it the active worksheet, then click again on cell B4, and then press enter. Whatever was contained in cell B4 is now in C4 as well, and whenever changes are made in B4, they will bel reflected in C4. Also, when C4 is selected on worksheet one, the formula "=Worksheet2!B4" will appear. This means that the information in that cell comes from B4 on worksheet two. The exclamation point is considered to be an external reference. The nell:t type of link is the complex link. This is a link of multiple cells, and Excel will perform the calculation. For example, if a user wishes to have the sum of cells B4, D5, and E3 on worksheet 9 I - two transferred to cell C4 on worksheet one, this would be a complex link. The user would select C4 on worksheet one, and type an equal sign in the formula bar. Next, the user would click on worksheet two to make it 1;he active worksheet, and then the user would click on B4, D5, and E3 in succession. Excel will insert the addition sign. It is necessary to hold down the command key while pressing the enter key while performing a complex link. group the This lets Excel know that it must cE~lls. The final link is an array link. This link will allow users to transfer a group of cells to another worksheet. For example, if a user wished to transfer what was contained in cells Ai, A2, and A3 on worksheet t,'IO to cells F5, F6, and F7 on worksheet one. - They would begin by highlighting cells F5, F6 and F7 on worksheet one and inserting an equal sign in the formula bar. Then, it is necessary to bring worksheet two up by clicking on it, and then highlight cells Ai, A2, and A3 on worksheet two. Again, since multiple cells are being linked, the user would need to hold the command key down while pressing enter. These cells will retain their individual identity, and any changes on worksheet two will be reflected on worksheet one. The two ranges have to be identical. Meaning, that the same number of rows on both worksheets must be highlighted (Microsoft, "KacAcademy"). The final command to analyze is the "table" command. included under the "data" menu. It is The "table" command allows users to change certflin constant values on a worksheet or in a database to see ,- how different values affect the rest of the values on the worksheet. There is a clne-input table for seeing how changes in one cell affect the values calculated by one or more formulas. 10 This is the type of - table used in the project. It is created by highlighting a range to contain the input or rows, with the formula headings, for the output values. An example of what would be selected first from the experiment follows: - ~ 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 $6L 087.02 $3L 074.26 $0.00 $294.22 $32.00 $655.00 $0.00 $6087.02 $1 775.00 $280.00 $0.00 $2670.12 $4.00 $200.00 $175.00 $0.00 $0.00 $1.75 $1 821.33 F2 V2 M1 M2 M3 M4 P3 S1 S2 S3. S4 T2 T3 T4 T5 T6 SPECIAL TEMP Next, s. user should select "table" from the "data" menu. table can be! moved, but it can not be resized. this A box will appear asking for the row input cell and the column input cell. If the input values are in a row, then the input cell reference should be entered in the row input cell box and visa versa. The input cell must be a single cell (Townsend 185). Finally, a user oan print the worksheets created. Some of the nice things about Exoel's printing abilities include a previewing option. This is one of the many options that will appear onoe the "print" option is chosen from the "file" menu. After ohoosing the previewing option, the cursor will become a magnifying glass and pointing it at any portion of the dooument will enlarge that part 11 I - (Adler 46). Some other possibilities offered under "page header" of the "file" menu are: italic. Al~:m, print page numbers, date, time, bold, and a portion of a document can be printed by highlighting that area aB the range, then selecting "set print area" from the "options" lIlE~nu <Adler 48). The Student Center Programming Board is a Ball State campus activity wi 1ch the purpose of sponsoring, integrating, and expanding the educational, social, cultural, and recreational activities of the school. They are allotted a portion of the students' activities fund each year in order to achieve their purposes. the 1989-90 fiscal year was $34,725. areas and the administrative portion. "expense" ctltegories in all. The total budget for There are seven programming There are twenty-eight For, the administrative has five, and then each program of S.C.P.B. receives its own expense account. attached pa~~e A) <see The system that was installed did not make current total expenses and revenues available to users. The past secretary/treasurers were in charge of requisitioning checks, making deposits, and balancing the monthly statements distributed by Ball State. The secretary/treasurer was also responsible for maintaining logs of disburseI~nts and receipts. Binders were kept for the paper work involved wit;h these transactions. These logs are what the secretary/treasurer would use to reconcile the monthly statements. The problem is that the programming chairs themselves were responsible for maintairling detailed accounting records for their events. The attached worksheet (see attached page C) was to be kept for each program. BE~cause there was no other back up method to verify these 12 f - expense and revenue records, there was no way in which to be sure that the records were accurate. The other problem with this system is that any transfer between two Ball State accounts does not produce any formal paperwork for S.C.P.B.. The money is taken directly from the account, and only the treasurer would receive notification of these charges. Examples of such charges include banquet and catering, hotel lodging fees, and bookstore charges. was one per~30n Therefore, what S.C.P.B. needed to be in charge of making sure that accurate records were kept f(Jr all expenses and receipts associated with each program. This would f:!nsure that all involved parties were kept better aware of budget limitations. One of the first things I found necessary to install in the beginning o:f this project was a better method of filing the enormous amount of pctperwork involved. All check requests are now attached to the corresponding invoices and are filed alone in one binder solely for cash dil:sbursements. receipts as well. intact. monthly For, A separate binder is now kept for the cash The cash receipts and disbursements logs remain I believe that it is important to maintain both. sta1~ements The are st ill reconciled with these logs, and it is these same logs that are used to make the entries on the computer. It is Excel that keeps track of the expenses and receipts for each and every account. There are now thirty-six accounts in their chart of accounts (see attached page D). committee's "perks" has been added. An account for each A perk would include any expenses that are for a particular committee solely for that committee's personal reward or enjoyment. Also, an account was added in order to account for the calendar book that S.C.P.B. publishes each year. 13 - I The prcJject consists of three worksheets in all (see attached A revenue worksheet, an expense worksheet, and a balance pages E-O). sheet that compiles all of the information. I began by entering all of the expense and revenue information onto the correct worksheets. Each of the~3e worksheets is a database. The field names are date, allocation, amount, source (this field is named vendor on the expense worksheet>, and explanation, in that order. The account column is used for the designation from the chart of accounts, and the explanation column is used only when further explanation is deemed necessary. Excel. Then, on each worksheet I utilized the "table" option of ExcE~1 calculates the total expenses/revenues for each account every time an expense/receipt is recorded. Therefore, the program chairs and 2ldvisors have up-to-date financial information whenever necessary. Only the programs that actually charge admission are listed on the revenue worksheet. For, many of the events are free of charge. The revenue worksheet and the expense worksheet are the source documents for the balance sheet worksheet. seven col UlDI1S in all. The balance sheet has The first is the 1989 fee allocations column. These allocations are made at the beginning of every school year by the S.C.P.B. advisor, and are made available to the program chair at that time. These are the figures that the program chairs should strive to stay within. The next column is the 1989 actual expenses. This column is linked to the table contained in the expense worksheet. Next are thE! 1989 budgeted income, and then the 1989 actual income. This column, again, worksheet. is linked to the table contained in the revenue Next is a cash balance column that provides a bottom line 14 ,- I of availablE~ cash. This is a total amount. and reflects what is left of the total $34,725 originally allocated. This number is used as another check of the Ball State statement that is sent monthly. The final two columns are variance columns, so that users can see at a glance whether they are over/under budget. It is necessary to put each semester on it's own disk. Since, there is no "1:; sufficient room to hold two semesters. that appears to be the most reasonable break. Excel for the Macintosh is most definitely one of the most advanced worksheet software products of today. four keys to today's sUQ.:;esstul sottwar-et stronger. bigger-, bettar-, It is a powerful tool for anyone: engineering or other. Excel has mastered the t~star-, ~nd business, science. It's spreadsheet. graphics, and database applicatione:> are done with more depth than in any of the competitive products. Perhaps it's most important feature is it's userability. With the help of the mouse and the pull-down menus that are found in all of Macintosh's software products, Excel is easy to learn and a pleasure to work with. obvious choj~ce The Student Center Programming Board made the when choosing this package because they did already own the Macintos;;hes, however, Excel is the perfect choice for any group that has thE~ same needs as S. C. P. B. did. managed in em efficient and timely manner. They needed their finanes Excel is the obvious choice for Ellly user that has a need for large amounts of data to be managed and analyzed. 15 Works Cited Adler, John K. Dynamics of Macintosh Excel. Jones-lrwin, Hampton: Dow 1987. Cobb, Douglas and Judy Mynhier. Running Microsoft Excel. Redmond: Harper & Row, 1988. Microsoft, Tape Incorporated. #~~.t. Florida: "MacAcademy: Florida Marketing International, ---.Microso:l:t Excel User's Guide. International, I - Townsend, C~lrl. The Video Training Series, Inc., 1989. Florida: Florida Marketing Berkely: Sybex, Inc., 1986. Mastering Excel. 16 Inc.. 1985. Student Center Programming Board Program Budget 1989-90 f - Budget Sub-Code Executive E1 Office Expense E2 Conferences/Retreats E3 Awards Banquet E4 Recruitment Executive Sub-Total Fee Allocation InCQm~ 2,730 2,000 1,000 0 0 0 .6.6Q Q 6,690 0 .EilrDa F1 Tally Film Series F2 Blockbuster Films Films Sub-Total Ideas & Issues 11 Tally Talk Series 12 Lecture Series Ideas & Issues Sub-Total 3,000 0 Q a..6..Q.Q 3,000 3,600 80 0 2.QQQ Q 2,080 0 210 510 0 0 .1.a5 Q 905 0 Mu~ical Eomaaimmmt M 1 Formal Dance M2 Musical Tally Shows M3 Project Underground M4 Battle of the Bands Musical Enter. Sub-Total 1,250 1,600 1,100 .1...5.QQ 5,450 200 0 2,400 PmmQtiQOs P1 Board Promotions P2 Daily News Ads P2 Calendar of Events Promotions Sub-Total 1,330 7,000 (1,625) 6,705 0 0 6,320 700 825 1,200 200 0 !.6QQl UOO 7,245 3,200 100 300 1,000 1,000 150 0 0 0 300 50 .4Q.Q Q 2,950 350 34,725 20,375 AudiQ~i~ual ~[QduCliQO~ V1 Program /Taping V2 React to ArtlVideo V3 New Programs AudioNisual Sub-Total I - Special Eveots S1 Comedy Caravan Series S2 College Bowl Tournament S3 Duck Pond Camival S4 Aerobics Special Events Sub-Total ,- TraditiQns T1 Homecoming Parade T2 Children's Hall()ween Party T3 Seasonal Celebration T4 Beach Bash T5 Valentine Cake, Day T6 Easter Egg Hunt Traditions Sub-Total TOTALS A Q 2,600 :lQ,62~ 10,625 iCViCnt i5Xili5nli5l Event ___________________________________ Budget ____________________________________ Committee Price per Item Description Date , \; Sub-Total Chr Total Cash 7/83 B t Student Center Programming Board Program Budget 1989-90 1- Budget Sub:Code fee Allocation Income Executive E1 Office Expenso E2 Conferences/Retreats E3 Awards Banquet E4 Recruitment Executive Sub-Total 2,730 2,000 1,000 .6.6.Q 6,690 0 0 0 U 0 ~ 3,000 0 0 3,600 U U 3,000 3,600 Ideas & Issues 11 Tally Talk Series 12 Lecture Series 13 Committee Expenses Ideas & Issues Sub-Total 80 2,000 .Q 2,080 0 0 .Q 0 AudiQNiSual E[Qdu~liQOS V1 Program /Taping V2 React to ArtNideo V3 New Programs V4 Committee Expenses AudioNisual Sub-Total 210 510 185 .Q 905 0 0 0 .Q 0 Musir&1 Eoleaaiorn.ent M1 Formal Dance M2 Musical Tally Shows M3 Project Under!~round M4 Battle of the Bands M5 Committee Expenses Musical Enter. Sub-Total 1,250 1,600 1,100 1,500 .Q 5,450 200 0 2,400 0 .Q 2,600 EromQliQns P1 Board Promotions P2 Daily News Ads P2 Calendar of Events P3 Committee Expenses Promotions Sub-Total 1,330 7,000 (1,625) .Q 6,705 0 0 10,625 .Q 10,625 Special Eveots S1 Comedy Caravan Series S2 College Bowl Tournament S3 Duck Pond Carnival S4Aerobics S5 Committee Expenses Special Events Sub-Total 6,320 700 825 (600) .Q 7,245 1,200 200 0 1,800 .Q 3,200 f1 Tally film Seril3s f2 Blockbuster films f3 Committee Expenses Films Sub-Total r- c Tradjtions T1 Homecoming Parade T2 Children's Halh)ween Party T3 Seasonal Celebration T4 Beach Bash T5 Valentine CakE! Day T6 Easter Egg Hunt 17 Committee Expenses Traditions Sub-Total TOTALS 100 300 1,000 1,000 150 400 0 0 0 300 50 0 !l !l 2,950 350 34,725 20,375 D - 1 2 3 4 5 6 7 8 9 10 1 1 1 2 1 3 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 A DATE F2 V2 M1 M2 M3 M4 P3 S1 S2 S3 S4 T2 T3 T4 T5 T6 SPECIAL TEMP DATE 12/31/89 12/31/89 12/31/89 12/31/89 12/31/89 12/31/89 12/31/89 12/31/89 12/31/89 1/5/90 1/5/90 1/8/90 1/8/90 1/9/90 1/9/90 1/10/90 1/10/90 1/10/90 1/10/90 1/11/90 1/11/90 1/14/90 1/14/90 1/16/90 1/16/90 1/17/90 1/17/90 1/17/90 1/17/90 1/18/90 1/18/90 1/24/90 1/29/90 1/29/90 1/30/90 B ALLOCATION P3 C D AMOUNT SOLR::E AMOUNT SOLR::E E $6087.02 $3,074.26 $0.00 $294.22 $32.00 $655.00 $0.00 $6,087.02 $1 775.00 $280.00 $0.00 $2670.12 $4.00 $200.00 $175.00 $0.00 $0.00 $1.75 $1 821.33 J!UOCATION F2 M2 M3 P3 S1 S2 S4 T2 TEMP P3 SPECIAL P3 SPECIAL P3 SPECIAL P3 SPECIAL TEMP S4 P3 SPECIAL P3 SPECIAL P3 SPECIAL M3 F2 TEMP TEMP P3 SPECIAL S1 P3 SPECIAL P3 $1 681.81 $32.00 $550.00 $6051.27 $1 158.00 $280.00 $1 183.63 $4.00 $503.18 $2.25 $0.11 $4.50 $0.22 $4.50 $0.22 $2.25 $0.11 $260.00 $181.20 $2.25 $0.11 $2.25 $0.11 $4.50 $0.22 $75.00 $673.20 $145.80 $758.00 $4.50 $0.22 $500.00 $2.25 $0.11 $2.25 EXPLANATION 8R()l.GfT FORWARD BAOOOHT FORWARD 8R()l.GfT FORWARD BAOOOHT FORWARD BAOOOHT FORWARD BAOOOHT FORWARD BAOOOHT FORWARD BROU3HT FORWARD BROU3HT FORWARD BOa< SALES TAX BOa< SALES TAX BOa< SALES TAX BOa< SALES TAX JEWELRY SALE AEROBICS BOa< SALES TAX BOa< SALES TAX BOa< SALES TAX POORBJYS ABYSS KINKO'S PAYBACK PRINT SALE BOa< SALES TAX AJ JAMAL BOa< SALES TAX BOa< SALES E 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 A 1/30/90 1/30/90 1/30/90 2/1/90 2/1/90 2/2/90 2/12/90 2/12/90 2/12/90 2/15/90 2/15/90 2/19/90 2/22/90 2/22/90 2/26/90 2/26/90 3/27/90 3/27/90 D C B SPECIAl.. S4 T4 P3 SPECIAl.. T3 S4 TEMP M3 P3 SPECIAl.. M1 P3 SPECIAl.. S4 F2 S4 S1 $0.11 TAX $410.61 AEROBICS $175.00 BEACH BASH $2.25 BOCl<SALES $0.11 TAX $200.00 SAREIMB. $315.96 AEROBICS $154.35 POSTER SAlE $30.00 CASEYEU.OW $1.00 BOCl<SALES $0.05 TAX $294.22 ENTINE'S DAY DANCE $1.00 BOCl<SALES $0.05 TAX COLLECTED $237.86 AEROBICS $719.25 PARENTl-OOD $340.86 AEROBICS $117.00 COMEDY CARAVAN F E A f -.. 1 2 3 4 5 DATE 6 E1 7 8 9 10 1 1 12 13 1 4 15 1 6 1 7 1 8 1 9 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 6 1 E2 E3 B EXPeISE E D C AMOUNT V9lX::A AMOUNT VEN:lCR E1 E4 F1 F2 F3 11 12 13 V1 V2 V3 V4 M1 M2 M3 M4 M5 P1 P2 P3 P4 81 82 83 84 85 T1 T2 T3 14 T5 T6 T7 TEMP DATE 12/31/89 12/31/89 12/31/89 12/31/89 12/31/89 12/31/89 12/31/89 12/31/89 12/31189 12/31/89 12/31/89 12/31/89 12/31/89 12/31/89 12/31/89 12/31189 12/31/89 12/31/89 $4,238.44 $4238.44 $2093.70 $235.55 $889.19 $3129.7'S $3,840.06 $44.00 $133.43 $629.82 $47.75 $31.50 $367.81 $0.00 $32.00 $2,050.713 $1642.4:2 $1 912.5!5 $0.00 $35.75 $1178.72 $6,951.25 $8615.3l3 $74.00 $7,401.n $316.04 $111.35 $802.86 $29.23 $32.99 $659.68 $663.82 $950.84 $0.00 $388.51 $58.65 $855.28 EXPENSE: E1 E2 E4 F1 F2 F3 11 12 13 V4 M2 M3 M5 P1 P2 P3 JP4 81 $2,320.13 $867.28 $27.00 $1,694.30 $2446.87 $44.00 $20.30 $515.96 $47.75 $32.00 $1333.92 $1245.15 $35.75 $886.47 $3824.27 $8,543.35 $34.00 $3130.56 BROOOHT FORWARD BROOOHT FORWARD BROOOHT FORWARD BROOOHT FORWARD BROLGHT FORWARD BROOOHT FORWARD BROOOHT FORWARD 8AOOOHT FORWARD BROLGHT FORWARD BROOOHT FORWARD BROOOHT FORWARD BROOOHT FORWARD BROLGHT FORWARD BROLGHT FORWARD BROLGHT FORWARD BROOOHT FORWARD 8AOOOHT FORWARD BROOOHT FORWARD G F r - A 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 12/31/89 12/31/89 12/31189 12/31189 12/31/89 12/31/89 12/31/89 12/31/89 1/5/90 1/15/90 1/15/90 1/15/90 1/15/90 1/15/90 1/19/90 1/19/90 1/24/90 1/24/90 1/24/90 1/24/90 1/24/90 1/24/90 1/25/90 1/25/90 1/25/90 1/26/90 1/30/90 1/30/90 1/30/90 1/30/90 1/30/90 1/30/90 1/30/90 1/30/90 1/30/90 1/30/90 1/30/90 1/31/90 1/31/90 2/2/90 2/2/90 2/2/90 2/5/90 2/7/90 2/9/90 2/9/90 2/9/90 2/9/90 2/9/90 2/12/90 2/14/90 2/19/90 2/20/90 2/20/90 2/20/90 2/20/90 2/20/90 2/20/90 2/20/90 2/20/90 2/20/90 C B S2 S3 S4 T1 T2 T3 T7 TEMP S2 S5 E1 E1 F1 E1 S1 S1 E1 E1 M3 P2 F1 F2 T4 14 E1 E1 E1 E1 E1 F2 12 T4 E1 12 S1 S4 P2 E1 F1 14 14 M3 T4 M3 14 F1 E1 14 M1 F1 E1 S2 S1 14 F1 F2 M3 S2 P1 11 E4 E D EflOUGHT FORwMD $177.80 8ROUGHTFORWMD $111.35 EflOUGHT FORWMD $569.45 8ROUGHT FORWMD $32.99 8ROUGHT FORWMD $659.68 8ROUGHT FORWMD $663.82 8ROUGHT FORWMD $30.50 EflOUGHT FORWMD $678.19 $32.00 "-LEGE OOWl MERNATIONAL TARGET $8.33 TARGET $24.74 ALPHA GRAPHICS $14.00 SWANK $112.90 INSTANT COPY $29.97 TUNESMYTHETALENT $750.00 AJ JAMAL $750.00 BSU $71.45 TONY'S LOCKERROa.1 $41.71 KEITH 1-KXJGHTEL(JfIk; $75.00 [}II $13.50 FILMS INC $106.00 FILMS INC $612.00 DAVID HOLLANDS $185.00 ROO $149.45 ROO $128.94 ALLEY SHOP $325.00 $115.70 RE\U.VN3 MONTH PHONE Bill $30.12 RE'vO...VN3 BALL STATE BOOKSTORE $6.75 RE\U.VN3 BALL STATE BOOKSTORE RE\U.VN3 POSTOFACE $8.34 RE\U.VN3 SPEEDWAY $8.76 RE\U.VN3 WENDY'S $6.63 $5.96 RE\U.VN3 L~DISTANCE $72.60 RE\U.VN3 PrrrENGER HOTEL RE\U.VN3 PrrrENGER HOTEL $37.40 $14.39 RE\U.VN3 LAOOR $848.10 RE\U.VN3 [}II $53.00 VLLAGE PHOTO CENTER $112.90 SWANK $6.25 MIDWEST SERVICES $293.00 THIS & THAT TEXTILE $40.00 MIKE WALKER $28.70 GREEK'S $30.00 CASE YELLOW $10.50 PIP $106.00 FILMS INC $14.70 VlLlJ'GE PHOTO MIDEWEST SERVICES $1.10 $1 200.00 GREG PARSLEY $112.90 SWANK $54.72 ROB PR:>DUCTIONS $95.00 IUNIVERSITY OF IL $48.20 KINKD'S $23.40 KINKD'S $2.16 KINKD'S $25.00 KINKD'S $15.20 KINKD'S $2.74 KINKD'S $24.00 KINKD'S $33.10 KINKD'S $3.98 KINKD'S H F - A T - 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 2/20/90 2/20/90 2/20/90 2/20/90 2/20/9C 2/20/90 2/20/90 2/20/90 2/20/90 2/20/90 2/20/90 2/20/90 2/20/90 2/22/90 2/22/90 2/22/90 2/22/90 2/22/90 2/22/90 2/22/90 2/26/90 2/26/90 2/26/90 2/27/90 2/28/90 2/28/90 2/28/90 2/28/90 2/28/90 2/28/90 2/28/90 2/28/90 2/28/90 2/28/90 2/28/90 2/28/90 2/28/90 2/28/90 2/28/90 2/28/90 2/28/90 2/28/90 2/28/90 3/2/90 3/2/90 3/2/90 3/2/90 3/2/90 3/2/90 3/16/90 3/16/90 3/19/90 3/19/90 3/19/90 3/19/90 3/19/90 3/19/90 3/19/90 3/19/90 3/19/90 3/19/90 e B, M1 S1 M1 S1 T4 11 V2 F1 P1 E4 F2 P1 P3 V2 V2 V2 V2 V2 V2 V2 E4 E1 P1 E4 T4 E1 E1 12 M1 E4 T4 S1 M2 E1 T4 E1 P3 E1 E4 E1 P2 E1 S4 S2 M1 T4 F1 E4 V2 S1 M1 E1 E1 M1 E4 E4 M1 V2 E1 P3 F1 $60.75 $47.25 $60.75 $47.25 $13.50 $4.90 $6.30 $106.00 $29.97 $25.00 $734.25 $65.20 $24.19 $25.00 $25.00 $SO.OO $75.00 $25.00 $75.00 $50.00 $50.00 $192.00 $53.01 $20.00 ($10.14 $115.70 $48.98 $13.89 $322.48 $6.95 $100.05 $8.50 $8.50 $10.00 $114.40 $4.00 $26.59 $42.00 $24.50 $68.39 $1,109.85 $SO.58 $164.26 $8.SO $8.50 $29.00 $122.90 $20.25 $28.63 $1,030.00 $74.03 $21.12 $55.00 $288.00 $67.05 $4.05 $9.25 $7.88 $1.00 $21.25 $106.00 E D KIM<O'S KIM<O'S [N [N [N PIP PIP FILMS INC INSTANT copy BRENTBAlRIJ SWANK ROB PR:>DUCTIONS INSTANT copy BRIAN JOHNSON JOHN BICKEL CELESTE SHEETS MARIO CAMACHO GREGORY a-EETlO.1 MATI LYNCH BRIAN ALLEN MARK DEMAKAS PRESTK3E INSTANT COpy RHA RE\O..VN; RE\O..VN; RE\O..VN; RE\O..VN; RE\O..VN; RE\O..VN; RE\O..VN; RE\O..Vt-G RE\O..Vt-G RE\O..VN; RE\O..VN; RE\O..VN; RE\O..VN; RE\O..VN; RE\O..VN; RE\O..VN; RE\O..VN; REVa.VN; RE\O..VN; UPS UPS MR. SUPER RENT SWANK DAILY NEWS DAILY NEWS BOSTON COMEDY CO. PATTY ZOLONDZ VILLAGE PHOTO ORIENT BUSINESS OFFICE THORNBUOO STUOO COCA:OOU MARSH PIP PIP PIP PIP FILMS INC I CENTRAL STORES MONTHLY PHONE BILL OOPYCENTER LONG DISTANCE BANQUET & CATERING BALL STATE BOOKSTORE BANQUET & CATERING BALL STATE BOOKSTORE BALL STATE BOOKSTORE PER< BALL STATE BOOKSTORE ORIENT BALL STATE BOOKSTORE BALL STATE BOOKSTORE ON LABOR LABOR F r- I - 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243 244 A 3/19/90 3/20/90 3/20/90 3/31/90 3/31/90 3/31/90 3/31/90 3/31/90 3/31/90 3/31/90 3/31/90 3/31190 3/31/90 3/31/90 3/31190 3/31/90 3/31/90 3/31/90 3/31/90 3/31/90 3/31/90 3/31/90 3/31/90 4/2/90 4/2/90 4/2/90 4/2/90 4/2/90 4/2/90 4/2/90 4/2/90 4/2/90 4/2/90 4/2/90 4/5/90 4/5/90 4/6/90 4/6/90 4/9/90 4/9/90 4/9/90 4/9/90 4/9/90 4/9/90 4/16/90 4/16/90 4/16/90 4/16/90 4/18/90 4/18190 4/25/90 4/25/90 4/25/90 4/25/90 4/25/90 4/25/90 4/25/90 4/25/90 4/25/90 4/25/90 4/25/90 C B $40.00 $20.36 E2 $1 100.00 $11.86 12 $41.80 E4 $8.93 E1 $4.25 E1 P2 $1,141.53 $34.00 E1 $20.72 E1 $53.64 E4 $34.00 E1 $87.82 E4 $36.30 S1 $36.30 S1 $54.76 S4 $28.16 E1 $11.45 E1 $9.96 E1 $1.00 E1 $6.30 T6 $115.70 E1 $53.49 E1 $16.55 E2 F1 $112.90 $22.00 S1 12 $6.75 $20.25 E4 E4 $431.50 $48.00 P1 M3 $7.20 $13.60 F2 $1.08 11 $140.00 E3 T6 $212.62 $30.39 T6 $1350.00 S1 $300.00 M3 $20.90 S5 F1 $106.00 S1 $96.80 T6 $69.60 E2 $55.00 M1 $27.00 $54.87 E2 P1 $72.07 F1 $112.90 $23.45 11 M2 $300.00 M3 $200.00 F1 $109.90 E3 $69.85 $10.00 11 P2 $14.00 TEMP $44.11 E1 $48.60 V1 $31.50 T6 $69.60 11 $14.00 S1 $5.04 E1 $2.16 P4 E1 E D GREEK'S VILLAGE PHOTO RffiY BUSINESS RE\O..VIIG LECTURE AE\O..VIIG STARTRAX AE\O..VIIG RE\O..VIIG RE\O..VIIG ADS RE\O..VIIG AE\O..VIIG RE\O..VIIG REFRES~errs RE\O..VIIG RE\O..VIIG LLNCHB:N RE\O..VIIG WALLI COLLINS-ROOM RE\O..VIIG DAVE WOPAT-ROOM RE\O..VIIG AEROBICS RE\O..VIIG RE\O..VIIG RE\O..VIIG RE\O..VNG RE\O..VIIG RE\O..VIIG PHONE BILL RE'vU.VIIG GREEK'S SWANK PIP [N [N KINKO'S KINKO'S KIM<O'S KINKO'S KINKO'S THINGS REMEMBERED EXEC GIFTS ROB PRODUCTIONS JAY MARSH ADMIRE PRESENTATIONS JIM EDWARDS GREEK'S FILMS INC SIGNATURE INN WHITE FEATHER FARMS LEE'S INN [N MARSH INSTANT COPY SWANK MOTION PICTURES PIP BRETT KElliNG JAZZ. UNDERISTARS ROBERT Gill SWANK MOTION PICS. THE .eLLEY SHOP PIP PIP INSTANT copy lE TARGET WHITE FEATHER FARMS KINKOS KINKOS KINKOS J F A 245 246 247 248 249 250 251 252 I 4/25/90 4/25/90 4/25/90 4/25/90 4/25/90 4/25/90 4/25/90 4/25/90 B C S1 E4 E3 11 E3 F1 T7 TEMP $6.12 $5.40 $3.20 $26.60 $22.50 $106.00 $28.15 $132.98 E D KN<OS KN<OS KN<OS KN<OS MR. SUPER RENT FILMS INCORPORATED GA:8<S lB; - r K F BJlLANCE SHEET ,- - I A 1 2 3 4 5 6 7 8 9 10 1 1 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 B 1989 FEE ALLOCATIONS D C 1989 ACTUAL ~ES F E 1989 BUDGETED 1989 ACTUAL Ncn"E NCX:loAE BEGHIIING BALANCE EXECUTIVE E1 OFFICE EXPENSE E2 CONFERENCESlRETFIEATS E3 AWARDS BANQUENT E4 RECRUIlMENT EXECUTIVE SUB FILMS F1 TALLY FILM SERIES F2 BLOCKBUSTER FILMS F3COMMITTEEEXPENSES FILMS SUB IDEAS & ISSUES 11 TALLY TALK SERIES 12 LECTURE SERIES 13 COMMITTEE EXPENSES 1& ISUB $2730.00 $2000.00 $1,000.00 $660.00 $6390.00 $4238.44 $2093.70 $235.55 $889.19 $7456.88 $0.00 $0.00 $0.00 $0.00 $0.00 $3,000.00 $0.00 $3,129.76 $3840.06 $44.00 $7,013.82 $0.00 $3600.00 $3074.26 $3,600.00 $3,074.26 $133.43 $629.82 $47.75 $811.00 $0.00 $0.00 $31.50 $367.81 $0.00 $32.00 $431.31 $0.00 $0.00 $0.00 $2050.76 $1642.42 $1,912.55 $0.00 $35.75 $5641.48 $200.00 $0.00 $2,400.00 $0.00 $294.22 $32.00 $655.00 $0.00 $2,600.00 $981.22 $1 178.72 $6951.25 $8,615.38 $74.00 $16819.35 $0.00 $0.00 $10,625.00 $6,087.02 $10625.00 $6087.02 $7,401.72 $316.04 $111.35 $802.86 $29.23 $8661.20 $1,200.00 $200.00 $0.00 $1,800.00 $1,775.00 $280.00 $0.00 $2,670.12 $3200.00 $4,725.12 $3,000.00 $80.00 $2000.00 $2080.00 $0.00 $0.00 AN PRODUCTIONS V1 PROGRAM TAPING V2 REACT TO ARTNIDEO V3NEWPROGRAMS V4COMMnTEEEXPENSES AN SUB MUSICAL ENTER. M1 FORMAL DANCE M2 MUSICAL TALLY SHOWS M3 PROJECT UNDERGFK)UND M4 BATTLE OF THE BANDS M5 COMMITTEE EXPENSES MUSICAL ENT. SUB PROMO"TJao.IS P1 OOARD PROMOTIONS P2 DAILY NEWS ADS P3 CALENDAR OF EVENTS P4 COMMITTEE EXPENSI,S PROMarlONS SUB SPECIAL EVENTS S1 COMEDY CARAV~ SERIES S2 COLLEGE OOWl.. TOURNAMENT S3 DUCK POND CARNIVAl.. S4AEROBICS S5 COMMITTEE EXPENSES SPECIAL EVENTS SUB $210.00 $510.00 $185.00 $905.00 $1250.00 $1600.00 $1,100.00 $1500.00 $5,450.00 $1330.00 $7000.00 ($1 625.00 $6705.00 $6,320.00 $700.00 $825.00 ($600.00 $7245.00 L $0.00 $0.00 BALANCE SHEET 0 I - 1 2 3 4 CASH 5 BALANCE 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 0 1 2 3 4 5 6 7 8 9 0 1 H EXPENSE VARIANCES ($1 508.44 ($93.70 1 $764.45 ($229.19 ($1 066.88 ($129.76 ($3840.06 ($44.00 ($4,013.82 ($53.43) $1 370.18 ($47.75 1 $1269.00 $0.00 I FEVEKE VARIANCES $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $525.74 $0.00 $525.74 $0.00 $0.00 $0.00 $0.00 $0.00 $178.50 $142.19 $185.00 ($32.00 $473.69 $0.00 $0.00 $0.00 $0.00 $0.00 ($800.76 ($42.42 J$812.55 $1500.00 ($35.75 ($191.48 ($94.22 ($32.00 $1745.00 $0.00 $0.00 $1 618.78 $151.28 $48.75 ($10,240.38 ($74.00 ($10114.35 $0.00 $0.00 $4537.98 $0.00 $4537.98 ($1,081.72 $383.96 $713.65 ($1,402.86 ($29.23 ($1 416.20 ($575.00 ($80.00 $0.00 ($870.12 $0.00 ($1 525.12 M BALNllCE SHEET .- I A 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 TRADITIONS T1 HOMECOMt4G PARADE 12 CHILDAer8 HAI.l.OWEEN T3 SEASONAL CELEBRJ1,TION T4 BEACH BASH T5 VALENTINE CAKE OIlY T6 EASTER EGG HUNT T7 COMMITTEE EXPENSES TRADITIONS SUB B $100.00 $300.00 $1000.00 $1000.00 $150.00 $400.00 $2,950.00 TEMPORAIRY D C $32.99 $659.68 $663.82 $950.84 $0.00 $388.51 $58.65 $2,754.49 E F $0.00 $0.00 $0.00 $300.00 $50.00 $0.00 $4.00 $200.00 $175.00 $0.00 $0.00 $350.00 $379.00 $855.28 $34725.00 $50444.81 N $1 821.33 $20375.00 $17067.95 ~ESHEET .- G 62 63 64 65 66 67 68 61 70 $67.01 {$359.68\ $336.18 $49.16 $150.00 $11.49 ($58.65\ $195.51 71 72 73 74 75 76 H $1348.14 ($'15719.81 I SO.OO ~$4.00\ ($200.00\ $125.00 $50.00 $0.00 $0.00 1$29.00 $3307.05 o