What is 'HLOOKUP'? How it is different from 'VLOOKUP'? Explain its syntax.
| Point | HLOOKUP | VLOOKUP |
|---|---|---|
| Direction of search | Horizontal: it searches the first row of the table array | Vertical: it searches the first column of the range of cells |
| Where the result comes from | A cell in the same column, from another row | A cell in the same row, from another column |
| Index argument | row_index_num | col_index_num |
| Argument | Meaning |
|---|---|
| lookup_value | The value to search for in the first row of the table array |
| table_array | Two or more rows of data. The values in the first row are the ones searched for lookup_value. They can be text, numbers or logical values, and upper and lower case are treated alike |
| row_index_num | The row number in table_array from which the matching value is returned. A row_index_num of 2 returns the value in the second row, and 3 returns the value in the third row, and so on |
| range_lookup | A logical value that says whether HLOOKUP should find an exact or an approximate match. If FALSE, a value is returned only if an exact match is found. If TRUE, the nearest match is used when an exact one is not found |
From the following Balance Sheet of Hira Ltd. as at 31st March, 2023, prepare Comparative Balance Sheet: 
Which of the following is not a limitation of Computerised Accounting System?