When you create a simple formula or a formula using a function, you can refer to data in cells by including cell references in the formula. For example, when you type or select the cell reference A2, the formula uses the value of that cell to calculate the result. You can also reference a range of cells, like A2:A6.

Select the cell where you want to enter the formula.

In the formula bar , type = (equal sign).

Select the cell or range of cells, or type the cell reference.

Press Enter.
Example
The workbook below shows examples of using cell references. You can change values or formulas in any cells, and see the updated results. In the workbook, B2:B4 is defined as "Assets" and C2:C4 is defined as "Liabilities."