Spreadsheets should be simple, easy-to-follow, and flexible.
- By “simple”, we mean free of unnecessary elements or erroneous information.
- By “easy-to-follow”, spreadsheets should be organized effectively, easy-to-read, and intelligible to a reasonably educated non-user of the spreadsheet.
- By “flexible”, spreadsheets should be robust enough to accommodate change.
The principles of effective spreadsheet design are
- To promote the design of simple, easy-to-follow, flexible spreadsheets
- To reduce the likelihood of errors
- To improve spreadsheet performance and stability
- To make it easy to flow data elements in spreadsheets from input, through calculation and processing, to output.
These spreadsheet standards provide a means of achieving these goals by recommending a “end-state” for all remediated spreadsheets. Spreadsheets should have
- Structural protection
- Input and validation controls
- A well-defined storage location
- Version control
These guidelines will help spreadsheet owners to construct simple, easy to follow, flexible spreadsheets. They are arranged by topic:
- Worksheet Layout – supporting effective spreadsheet layout, coloring, and labeling
- Spreadsheet Metadata – using cover pages and documentation to provide data about the spreadsheet
- Building Worksheets and Tables – creating logical data tables and worksheets
- Calculations and Formulae – using calculations and formulae most effectively
- Validation and Reconciliation Controls – using data validation and reconciliations
