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Accountancy · 2026 · 4 marks
CBSE 2026 · Region 5 · Set 2 · Q33
Give the meaning of the following: (i) Cell reference (ii) Relative cell reference (iii) Absolute cell reference (iv) Mixed cell reference
Give the meaning of the following : (i) Cell reference (ii) Relative cell reference (iii) Absolute cell reference (iv) Mixed cell reference
OR
Explain Array form of LOOKUP function.
Marking-scheme solution
(i)
Cell reference: It identifies the location of a cell or group of cells in the
spreadsheet also referred as a cell address.
(ii)
Relative cell reference: By default cell reference is relative which means that as a
formula or function is copied and pasted to other cells the cell reference in the
formula or function change to reflect the new location.
(iii)
Absolute cell reference: It consists of the column letter and row number
surrounded by dollar ($) sign. It is used when the user wants a cell reference to
stay fixed on specific cell. Which means even when the formula or function is
copied and pasted to other cell, the cell reference will not change.
(iv)
Mixed cell reference: It is a cell reference that holds either row or column
constant when the formula or function is copied to another location.
Q.(b) Explain Array form of ………………………………………………..
Ans.
Array form of lookup looks in the first row or column of an array for the specified value and
then returns a value from the same position in the last row or column of the array.
The syntax is
LOOKUP (lookup _ value, array).
(a)
lookup _ value is the value that lookup searches in an array. It can be a number, text,
a logical value or name.
• If LOOKUP cannot find it, it uses the largest value in the array that is less than or
equal to lookup _ value.
• If it is smaller than the smallest value in the first row or column. Then it returns the #
N/A error value.
• If array covers an area that is wider than it is tall (more columns than rows) then it
searches in first row.
• If array is square or taller than it is wide then it searches first column.
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CBSE Class 12 Accountancy past-paper question from the 2026 board exam, with the answer as CBSE’s own marking scheme gives it. Where our answers come from.