If function is a logic function. It does two things: Whether the criteria is met Return a value based on whether the criteria is met or not. If the criteria is met, it returns one value; if the criteria is not met, it returns a different value. The reason IF function is confusing for some Excel users is that it does two things: a logical test, AND a return value depending on the logical test result, while the name of "IF" implies it only does a logical test. If this function only returns TRUE or False, it would be much easier to understand. In the following example, there are 5 employees, each having his own budget. Column C records the exact amount of money they spent. If the actual spending is greater than budget, we call it "Over budget", otherwise, we call it "Within budget". The IF function is: =IF(C2>B2,"Over budget","Within budget") The first part, "C2>B2", is a logical test. If this is TRUE, then the IF function
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