[Year 12 IT Apps] formats in a spreadsheet - subtotals

[geoffmoss37 at optusnet.com.au]

Hi Maggie

It's a while since I taught accounting but I thought the convention stated in the text is correct, though it can be interpreted differently according to where the sub-total is displayed.

If in the same column than a line above the subtotal IMHO is correct, particularly when adding further data from the same column.  See example 1 in attachment.

If the sub-total is in an adjacent column the line is below the column of data - see example 2 in the attachment.

I have noted anything different in financial reports I have received from companies.

As stated, it is quite a while (last century!!) since I last taught accounting and I am not aware of any changes.

Geoff Moss
RMIT





> Maggie Iaquinto <IAQUIM at bialik.vic.edu.au> wrote:
> 
> The Potts and Keane book state that a spreadsheet convention for
> subtotals is a single line above the subtotal.
> 
>  
> 
> Our Accounting teachers have stated this is not the case, but rather a
> single line below is the accepted convention.
> 
>  
> 
> Can anyone comment further on this issue?
> 
>  
> 
> Maggie
> 
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