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ACCA Applied Knowledge · Management Accounting · Spreadsheets

Which control is most effective at preventing a user from entering a negative number of units sold into an input cell of a budget model?

Data validation is most effective. It can restrict an input cell to whole numbers of zero or more, rejecting negative entries at the point of input. Formatting, charts and autosum do not stop invalid data being entered.

  1. AData validation restricting the cell to whole numbers of zero or moreCorrect
  2. BApplying bold formatting to the input cell
  3. CAdding a chart of sales volumes next to the input
  4. DUsing the autosum function on the column

Explanation

Data validation checks entries as they are made and can reject values outside set limits, such as negative numbers. Formatting only changes appearance, a chart displays data after entry, and autosum totals figures without checking them.

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