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Getting The Oops ! Out Of Spreadsheets
Oleh:
Hrmann, Franz
Jenis:
Article from Bulletin/Magazine
Dalam koleksi:
Journal of Accountancy vol. 188 no. 4 (1999)
,
page 79-86.
Topik:
ELECTRONIC SPREADSHEETS
;
spreadsheets
Ketersediaan
Perpustakaan Pusat (Semanggi)
Nomor Panggil:
JJ85.9
Non-tandon:
1 (dapat dipinjam: 0)
Tandon:
tidak ada
Lihat Detail Induk
Isi artikel
Spreadsheets, the lingua franca of the world of business, are pressed into service not only to describe a company's financial history but also to tell its future -which is why an error in even one spreadsheet cell can be disastrous. Yet, as CPA s know only too painfully, most spreadsheets do contain errors. Although some may be small and initially appear insignificant, even the tiniest slip can grow into a totally erroneous financial picture as the spreadsheet program computes data and performs further calculations based on that one small error. Making matters worse, many spreadsheets are templates, or models, to which users continually add information. If the original contains an error, each new data input amplifies that original error. So what's one to do ? While there are ways to ferret out and correct most errors - and this article illustrates some of the most effective ways to do that (using Microsoft's Excel 97, version 8.0 to illustrate the steps) - CPA s should be aware that no foolproof solutions exist. At best, errors can be minimized using the processes shown in this article, so the prudent user should stay alert to the danger and employ all available tools to find them.
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