Spreadsheet formatting
Number formats can show currency, percentages, dates or a chosen number of decimal places; fonts, borders and column widths improve readability. Displayed rounding ordinarily does not change the stored value used by calculations. Clear labels and consistent units help prevent misunderstandings.
Worked example
A stored value of 1.234 may display as 1.23 with two decimal places while a formula still uses 1.234 unless explicitly rounded.
Common mistake
Assuming a displayed rounded figure necessarily equals the precision used by the underlying calculation.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | MA | Supporting | September 2026–June 2027 |
| FIA | FMA | Supporting | September 2026–June 2027 |