You can create  your own functions to supplement the  built-in  functions in Microsoft Excel spreadsheet, which are quite limited in some  aspects. These user-defined   functions are also called  Visual Basic for Applications functions,  or simply VBA functions. They are very useful and powerful if you know how to program them  properly. One main reason we need to create user defined functions is to enable  us to customize our spreadsheet environment for individual needs. For example,  we might need a function that could calculate commissions payment based on the  sales volume, which is quite difficult if not impossible by using the built-in  functions alone. The code for VBA is illustrated on the right.
In table 15.1,    when a salesman attain a sale volume of  $6000, he will be paid    $6000x15%=$720.00. A visual basic function to calculate the commissions    can be written as follows:    
   Function Comm(Sales_V As Variant) as VariantIf Sales_V <500 Then
Comm=Sales_V*0.03
Elseif Sales_V>=500 and Sales_V<1000 Then
Comm=Sales_V*0.06
Elseif Sales_V>=1000 and Sales_V<2000 Then
Comm=Sales_V*0.09
Elseif Sales_V>=200 and Sales_V<5000 Then
Comm=Sales_V*0.12
Elseif Sales_V>=5000 Then
Comm=Sales_V*0.15
End If
End Function
15.2 Using Microsoft Excel Visual Basic  Editor   
  To create  VBA functions in MS Excel, you can  click on tools,   
 select macro and then click on Visual Basic Editor as shown in Figure  15.1 Figure 15.1: Inserting MS_Excel Visual Basic Editor
 
 Upon clicking the Visual Basic Editor, the VB Editor windows will appear as  shown in figure 15.2. To create a function, type in the function as illustrated  in section 15.1 above After typing, save the  file and then return to the Excel windows. 
   Figure 15.2 : The VB Editor
   
 In the Excel window, type in the titles Sales Volume and Commissions in any  two cells. By referring to figure 15.3, key-in the Comm function at cell C4 and  by referencing the value in cell B4, using the format Comm(B4). Any value appear  in cell B4 will pass the value to the Comm function in cell C4. For the rest of  the rows, just copy the formula by  dragging  the bottom right corner  of cell C4 to the required cells, a nice and neat table that shows the  commissions will automatically appear (as shown in figure 15.3). It can also be updated anytime    
http://www.vbtutor.net/vb6/vbtutor.html
 
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