A real decision. Real data. Applied spreadsheet skills.
You are a trainee accountant. Three suppliers want nearly R1 million of capital. Which proposal should management choose — and how confident are you in the numbers?
65–80 minutesBeginner spreadsheet levelExcel or Google Sheets
This micro-learning activity develops your ability to use spreadsheet technology to support a commercial capital-investment decision in a South African business context. You will work with financial and operational information, build and interrogate a spreadsheet model, compare alternatives and communicate a reasoned recommendation.
The purpose is not simply to learn spreadsheet formulas. The purpose is to develop applied digital, analytical and decision-making competence: using a digital tool appropriately, understanding the assumptions behind the output, and exercising judgement when the evidence is incomplete.
Learning outcomes
On successful completion of this activity, you should be able to:
Interpret financial and operational information relevant to a capital-investment decision.
Construct a structured spreadsheet model using appropriate formulas, cell references and number formats.
Calculate and compare useful generation, annual savings and simple payback across alternative proposals.
Use and interpret discounted cash-flow information and sensitivity analysis to evaluate the effect of changing a material assumption.
Create an appropriate visualisation that communicates decision-relevant information clearly.
Evaluate assumptions and supplier claims using professional scepticism and identify additional evidence required.
Formulate and communicate a concise, evidence-based recommendation that recognises commercial trade-offs and uncertainty.
Reflect on the strengths and limitations of the model and transfer the modelling approach to another business decision.
What evidence will you produce?
Evidence of learning
Capability demonstrated
Structured spreadsheet model
Digital, numerical and practical competence
Correct formulas and references
Spreadsheet accuracy and auditability
Executive comparison chart
Visual communication
Sensitivity analysis
Analytical and critical thinking
≤100-word management recommendation
Decision-making and professional communication
Evidence request concerning Supplier C
Professional scepticism
Guided reflection
Reflexive competence and transfer
How you will learn
The activity follows one unfolding management problem through five stages: Understand → Build → Test → Decide → Reflect. A short Spreadsheet Essentials bridge supports learners who are new to Excel or Google Sheets.
Foundational competence · KNOW
Understand the business problem, terminology, data and assumptions.
Practical competence · DO
Build the spreadsheet, calculate measures and communicate outputs.
Reflexive competence · ADAPT & JUDGE
Stress-test assumptions, evaluate evidence, recommend and transfer the reasoning.
Formative learning
Use checkpoints and reference values to diagnose errors before moving on.
Choose your spreadsheet platform
Microsoft Excel or Google Sheets
The workbook logic, formulas, sheet names and cell addresses are the same in both platforms. The course shows both interfaces wherever the menu path or workflow differs.
Microsoft Excel Open the supplied .xlsx workbook directly. Save a working copy before entering formulas.
Google Sheets Upload the supplied .xlsx file to Google Drive, open it with Google Sheets, then use File → Save as Google Sheets if you want a native Sheets copy. Keep the original workbook unchanged.
Important: formulas such as ='Case Data'!B15*'Case Data'!B16, $B$4, RANK.EQ, SUMPRODUCT, MATCH and CHOOSE are used identically in this activity.
The case · Monday morning
Cape Manufacturing has a capital-allocation decision to make
Cape Manufacturing is a Western Cape industrial producer. Electricity is a material operating cost, tariffs are expected to rise, and management is considering rooftop solar PV as a way to reduce grid purchases and improve energy resilience.
Three suppliers have submitted proposals. Each looks attractive for a different reason. The Financial Director does not want a sales comparison; she wants a transparent commercial analysis that can be challenged before capital is committed.
You are the Junior Commercial Analyst / Trainee Accountant. You have been asked to turn the proposals into an Excel model, test a key assumption and prepare a concise recommendation.
The question you must answer
Which solar proposal should Cape Manufacturing take forward, and what must management verify before signing a contract?
1 · Build evidence
Translate technical proposal data into comparable financial measures.
2 · Challenge the model
Stress-test an assumption that could change the decision.
3 · Advise management
Make a ≤100-word recommendation supported by evidence and professional scepticism.
Excel orientation · before you begin
Open the workbook and find your way around
Open SU_DLA_Solar_Student_Workbook_V8.xlsx in Microsoft Excel, or upload it to Google Drive and open it with Google Sheets.
Click the Start Here sheet tab. Read A4 and the learning outcomes in A10:A16.
Notice the five workbook tabs: Start Here, Case Data, Your Model, Test Assumptions, Recommendation.
Excel: save a working copy with your name. Google Sheets: make/save a Google Sheets copy with your name.
You do not need prior Excel experience. The course will tell you which sheet and cell to use at each step.
By the end: one auditable Excel model, one management chart, one sensitivity test and one concise executive recommendation.
South African commercial context
Cape Manufacturing is a fictional Western Cape industrial producer. All monetary values are in South African rand (R). The electricity tariff, escalation rate and other financial parameters are teaching-case assumptions, not forecasts of South African tariffs or investment conditions. Unless stated otherwise, use the figures exactly as provided and do not introduce VAT, tax, financing or feed-in revenue into the model.
Next: understand the business data before touching the model.
