MS Excel
What does COUNTA () function do?

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

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MS Excel
Rounding errors can occur

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

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