Once you've got the hang of the basics in Excel you'll normally require the use of the IF function to carry out slightly more complex actions. At first glance, the IF function can appear a little daunting but after some time it'll become second nature and enable you to create spreadsheets that will begin to deliver significant benefits. The IF function usually incorporates 3 elements (arguments), the logical_test, the value_if_true and the value_if_false. You'll notice from the square brackets below that the last two arguments are optional. If you are new to the IF function I would recommend supplying all 3 arguments to help understand what the formula is doing. logical_test This part of the formula, is usually a comparison, the simplest form is A1 = B1 where A1 and B1 are 'tested' to see if they match. The output of this test is one of two possibilities, true or false. Some other logical tests could be A1 > B1, A1 = "apples" or even A1 = B1 = C1. T