ACCA Applied Knowledge · Management Accounting · Presenting information
Which feature of a well-designed table for management reporting is most appropriate?
A well-designed management table has a clear title, labelled rows and columns, and stated units, so users can interpret it quickly. Overloading with figures, unnecessary precision or decorative colour reduces clarity and does not help decision making.
- AClear title, labelled rows and columns, and stated unitsCorrect
- BMaximum number of figures to avoid omitting data
- CUnrounded figures to the nearest cent in all cases
- DColours chosen to maximise visual impact over clarity
Explanation
Good tables have a clear title, labelled rows and columns, and units stated so users can interpret them. Showing excessive detail or unnecessary precision reduces readability, and decorative colour does not aid understanding.
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