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| Author: | Freeman, D. |
| Title: | How to make spreadsheets error-proof |
| Journal: | Journal of Accountancy
1996 : MAY, VOL. 181:5, p. 75-78 |
| Index terms: | ACCOUNTING TECHNOLOGY ECONOMICS |
| Language: | eng |
| Abstract: | Commercial spreadsheet application programs probably are accountants' most widely used computer tools. But how accurate are the numbers they generate? While the underlying programs that run spreadsheets software are flawless, are the myriad custom formulas that users build into a typical spreadsheet equally sound? Research by a major accounting firm found that over 90% of spreadsheets larger than 150 rows contained at least one significant formula mistake. this artilce tells how to make spreadsheets not only error-proof but easier to use and more understandable. |
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