Based on the provided transcript, here is a summarized version in 5 bullet points:

1. **Introduction and Recap**: The session covered a review of previously learned Excel functions and introduced the difference between relative and absolute referencing in Excel.
2. **Understanding 'IF' Statements**: The 'IF' function tests a condition, returning a value if true and another if false. The syntax comprises a logical test followed by the true and false return values.
3. **Variants of 'IF' Statements**: Beyond simple 'IF' statements, users can create nested IFs or utilize the 'IFS' function for more conditions. However, 'IFS' might not be available in older versions of Excel.
4. **Avoiding Hard Coding**: Instead of inputting static numbers directly into the formula (hard coding), it's better to reference cells for flexibility. For example, bonus values can be placed in a separate table and referenced in formulas.
5. **Relative vs. Absolute Referencing**: Relative referencing changes cell references when a formula is copied to another cell, while absolute referencing locks a reference to a specific cell. This distinction is crucial when formulas reference particular cells consistently.

Note: The transcript seems to be a descriptive narration of an Excel tutorial, and as such, contains pauses and filler words like "[Music]" which are disregarded in the summary.

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