ACCA Applied Knowledge · Management Accounting · Spreadsheets
In a spreadsheet, a budget table has monthly sales in cells B2:B13. The accountant wants the table to show figures with a thousands separator and no decimal places without changing the underlying values. What should be done?
Apply number formatting to the cells. Formatting changes how values are displayed, such as a thousands separator and no decimals, while the underlying values remain unchanged for calculations. Retyping, replacing with rounded copies or converting to text would alter or disable the data.
- AApply number formatting to the cellsCorrect
- BUse a ROUND function in a copy of the data and delete the original
- CRetype the values as whole numbers
- DConvert the cells to text
Explanation
Number formatting changes only the display, so calculations still use the full underlying values. Retyping or deleting originals alters data. Converting to text prevents the cells being used in arithmetic.
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