Using functions that: perform calculations, for example: SUM, AVERAGE, MIN, MAX, MAXA, INT, ROUND, SUBTOTAL; count the number of cells that meet a criterion, for example: COUNT, COUNTIF, COUNTIFS, COUNTA, COUNTBLANK; look up data, for example: LOOKUP, VLOOKUP, HLOOKUP, XLOOKUP, INDEX, MATCH; make decisions based on certain criteria, for example: IF, IFS, nested IF, AND, OR; insert, extract and calculate with date and time, for example: DATE, TIME, WEEKDAY, DAY, MONTH, YEAR

Testing a spreadsheet structure creating and applying a test plan to test spreadsheet elements, including: functions, validation rules, conditional formatting