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title: "Compare two cells with IF | PracticeExcel"
description: "Practice IF in a live spreadsheet: compare spending with the budget and flag the departments that are over."
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# **Compare two cells with IF**

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In D2, show "Over budget" if the amount spent in C2 is more than the budget in B2, and "OK" if not.

D2fx

|  | A | B | C | D | E | F |
| --- | --- | --- | --- | --- | --- | --- |
| 1 | Department | Budget | Spent | Status |  | |
| 2 | Marketing | 50000 | 54200 |  |  | |
| 3 | Sales | 80000 | 76500 |  |  | |
| 4 | IT | 120000 | 118300 |  |  | |
| 5 | HR | 30000 | 31900 |  |  | |
| 6 |  |  |  |  |  | |
| 7 |  |  |  |  |  | |
| 8 |  |  |  |  |  | |

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