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Default Expenses Spread sheet Tutorial for Newbie ?

I have MS Office 2000 on my XP Pro SP2 PC.

I am completely unfamiliar with MS Excel and would like to construct a
spreadsheet showing details of the following transactions:-

My partner and I contribute equally to the costs of running a boat ,
the expenses of which are divided eually between us.

Could anyone help me construct an expense spreadsheet in Excel showing
the two individual contributions to the costs of running the boat ,
details of those costs and and the resultant balance ( either in
credit or debit ) between each individual ?

Perhaps there are tutorials on this or details in Excel Help although
I haven't been able to find details of the latter .


B.N.