The TRUE function is provided for compatibility with other spreadsheet applications and there is no need to use it in standard situations.
If you want to enter TRUE, or provide TRUE as a result in a formula, you can just use enter the word TRUE directly into a cell or formula and Excel will interpret this as the logical value TRUE. For example, these formulas are functionally identical:
The Excel FALSE function returns the value FALSE. FALSE is classified as a compatibility function, and not needed in most cases. It is equivalent to using the Boolean value FALSE directly in a formula.
The IF function runs a logical test and returns one value for a TRUE result, and another for a FALSE result. For example, to "pass" scores above 70: =IF(A1>70,"Pass","Fail"). More than one condition can be tested by nesting IF functions. The IF...