*Accountants Enterprise in Australia only*

Operators are used in formulas to perform basic mathematical operations such as addition, subtraction, multiplication, to combine numbers and produce numeric results. They are also used to compare values produced, so that an outcome of either TRUE or FALSE can be acted on.

The categories of operators are as follows:

Arithmetic operators

**Operator** | **Description** |
---|

& (ampersand) | Text string concatenation. Connects two items to create a single item. |

+ (plus sign) | Addition (numeric and string values), e.g., 6+7. |

- (minus sign) | Subtraction (numeric values only), e.g., 7-6. Negation (numeric values only), e.g., -1. |

* (asterisk) | Multiplication (numeric values only). |

/ (forward slash) | Division (numeric values only). |

% (percentage) | Percentage, for example =100*20%. |

Reference operators

**Operator** | **Description** |
---|

: (colon) | You can express a range as either B2:B7 or B7:B2. For ease of we suggest that you express the range with the lowest value first. |

, (comma) | Use the comma to reference cells which are not consecutive, e.g., SUM(B2,B12) would add together the values in cells B2 and B12, but would not include the values from the cells in between. |

Comparison operators

Comparison operators compare two values and then produce the logical value TRUE or FALSE.

**Operator** | **Description** |
---|

= | Returns TRUE if two items are equal. |

<> | Returns TRUE if two items are not equal. |

> | Returns TRUE if the first item is greater than (more than) the second item. |

< | Returns TRUE if the first item is smaller than (less than) the second item. |

<= | Returns TRUE if the first item is lesser than or equal to the second item. |

>= | Returns TRUE if the first item is greater than or equal to the second item. |