RE: Excel
The IF function is based on a true or false scenerio, an example would be
=IF(A1>100, "Above target", "Under target")
dependent on whether the first condition (A1>100) is true the function will reveal the word Above target, and if is not true it will reveal the word Under target.
You have to put speech marks in if you want to reveal text, however if you want to put numbers you can leave the speech marks out.
For example
=IF(A1<1000, 20, 10)
So this would be interpreted as if the contents of A1 were less than 1000 it will give the number 20(i.e if the condition A1<1000 were true), if not it will give the answer 10.
Hope that helps, if there is anything specific you need to know get back to me
Thanks
Tracy