Excel Number Format, Rounding and Displayed Versus Stored Values Audit
Find cases where what you see is not what is stored.
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Audit number display. Cells or columns with formats applied and formulas using them: [FORMATS_AND_FORMULAS]. Reports where totals look off by small amounts: [ROUNDING_SYMPTOMS]. Whether any values are text: [TEXT_NUMBER_SYMPTOMS]. Explain how formats change display but not the stored value, and how totals of displayed values can differ from a displayed total: 0.4, 0.4 and 0.4 shown as 0 each total 1.2, which displays as 1. Separate display issues from calculation issues. Check for numbers stored as text, percentages entered as 5 rather than 0.05, dates stored as text, currency symbols typed in cells, and rounding done by formulas versus by format. Say where ROUND should and should not be used, and how to test a column with a helper formula that checks the type [VERIFY function names]. Return a table of issues with a fix and a check. Style rule: store full precision and round only for final presentation unless a legal or contractual rule requires rounding at each step, in which case document it. Treat every feature name and shortcut as unconfirmed until tested in my version [VERIFY].
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Invented example. Three cells hold 0.4 and are formatted with no decimals, so each displays 0. Their sum displays 1 although it equals 1.2. A price of 19.995 shown with two decimals displays 20.00 but is stored as 19.995; 100 such items total 1,999.50, while 100 times the displayed 20.00 is 2,000.00, a difference of 0.50. Fix: store full precision, round only where a rule requires it using ROUND to two decimals, and state the rule in the notes. Test: compare the sum of rounded values with the rounded sum.
Illustrative only, made-up data. Your results will differ and must be reviewed.