Summary  
This chapter explains how to use comparison operators and the IF function to implement conditional logic that evaluates a test and returns different values for true or false outcomes.  

General domain of usage  
Spreadsheet-based financial expense categorization

### Comparison Operators
- **Greater than** `>`;
- **Less than** `<`;
- **Equal to** `=`;
- **Greater than or equal** `>=`;
- **Less than or equal** `<=`;
- **Not equal to** `<>`.


Text comparisons must match exactly — spelling, spacing, and capitalisation all matter. Always wrap text values in **quotation marks**: "Groceries" not Groceries.

Note

### The IF function
```
=IF(logical_test; value_if_true; value_if_false)

=IF(D9>100; "High"; "Low")
```
- **Logical test**: the condition to evaluate — any comparison using `>` `<` `=` `>=` `<=` `<>`. Returns `TRUE` or `FALSE` internally;
- **Value if TRUE**: what to return when the condition is met. Can be **text** (in quotes), a **number**, **another formula**, or a **cell reference**;
- **Value if FALSE**: what to return when the condition is not met. Same flexibility as the TRUE value.



Learn Excel the fun way — step by step, you'll go from basic data handling to building charts and dashboards that actually make sense. You'll learn how to organize messy data, use formulas with confidence, and turn numbers into clear insights.


Messy spreadsheets turn into clean, structured data. Tables, sorting, filtering, and smart input rules help keep everything accurate and easy to work with.

Raw data becomes clear and readable. Formatting, alignment, and conditional highlights make important insights stand out instantly.

Numbers start working for you. Formulas, functions, and logical conditions handle calculations, automate tasks, and solve real problems.

Data turns into visuals that tell a story. Charts, sparklines, and design improvements make information easy to understand at a glance.

Big datasets become simple summaries. PivotTables, interactive controls, and dashboards bring everything together into clear, dynamic insights.

Logical Tests and Operators

Comparison Operators

The IF function