Microsoft Office Tutorials and References
In Depth Information
Formatting numbers
Figure 9-36 The $ button applies a standard Accounting format and offers a few optional
currency symbols.
The Accounting formats address the needs of accounting professionals, but they benefit the
rest of us as well. When you use one of these formats with the Single Accounting or Double
Accounting font formats (to add underlines to your numbers), you can easily create profit
and loss (P&L) statements, balance sheets, and other schedules that conform to generally
accepted accounting principles (GAAP). The Accounting formats correspond roughly to the
Currency format in appearance—you can display numbers with or without your choice of
currency symbols and specify the number of decimal places. However, the two formats have
some distinct differences. The rules governing the Accounting formats are as follows:
The Accounting format displays every currency symbol lush with the left side of
the cell and displays numbers lush with the right side, as shown in Figure 9-36. The
result is that all the currency symbols in the same column are vertically aligned, which
looks much cleaner than Currency formats.
In the Accounting format, negative values are always displayed in parentheses and
always in black—displaying numbers in red is not an option.
The Accounting format includes a space equivalent to the width of a parenthesis on
the right side of the cell so that numbers line up evenly in columns of mixed positive
and negative values.
The Accounting format displays zero values as dashes. The spacing of the dashes
depends on whether you select decimal places. If you include two decimal places, the
dashes line up under the decimal point.
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