IF AND statement is used to set two or more conditions in a table whereby those conditions must compulsorily be met before the values can be selected. This means that even if the first condition is met and the other one is not met that value cannot be selected. Take this for instance. You are a trader that deals in transporting of goods to other destination. Then you want the products that both their cost and selling price which are more than #3000 and 3500 respectively to be transported to Lagos and the ones that are below that amount should be transported to Kaduna.

To this you go to the cell that you desire and type IF and select it. After typing IF you immediately type AND then select it without writing anything under IF. You will notice that a bracket will open in front of IF and another one in front of AND. You start filling the values for AND.

Logical one is the first condition that has to be met and logical two the second. In this case you want the cost price and selling price to be more than #3000 and 3500 respectively. That makes cost price the first condition the first and selling price the second. In the space for logical 1 you select the first cell under selling price and type>=3000 after it as in (B2>=3000). You apply the same for logical 2 as in (C2>=3500). After typing this you close the bracket which leaves you with IF bracket to fill. You type Lagos for value if true and Kaduna if false. Then you press enter.                                                                                    

The formula will indicate the ones that will go to Lagos and Kaduna under the column name that you wish, destination in this case.