Authors
Robert Bromley
Abstract
Although spreadsheet programs and microcomputers have revolutionized information processing in organizations, a significant number of serious errors have been reported through the misuse of this technology.
This article discusses several different contexts for the development of spreadsheet models and presents structured design techniques for these models.
Sample
These techniques could prevent many common spreadsheet errors:
- Template planning. A well-thought-out plan should be completed before the template is constructed.
- Modular construction. Keep the spreadsheet as simple as possible, using a modular approach.
- Decomposition of formulas. Break down formulas and macros into smaller components and link them together.
- Labeling cell ranges. Use names to define cell ranges.
- Divide the spreadsheet into sections. 'Identification' describes the spreadsheet's purpose and how it works, along with the author's contact details. 'Environment' describes the configuration, input, and output aspects of the spreadsheet. 'Data' provides information about the data used by the spreadsheet but stored externally. 'Procedure' includes an input area, computation area, and outputs area.
- Desk review. Verify outputs and check that the spreadsheet conforms with firm policy on structure and documentation.
- Test data. Compare outputs with alternative sources. Develop test data for all active input controls. Testing should include all types of situations that the spreadsheet is expected to handle.
Publication
1985, Journal of Accountancy, Volume 160, Number 6, December, pages 134-142
Full article
Not available
