MS Excel
What does COUNTA () function do?

Counts cells having alphabets
Counts empty cells
Counts cells having number
Counts non-empty cells

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MS Excel
Rounding errors can occur

When you use multiplication, division, or exponentiation in a formula
When you show the results of formulas with different decimal places that the calculated results
Because excel uses hidden decimal places in computation
When you use addition and subtraction in a formula

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