John F. Raffensperger
Current prescriptions for spreadsheet style specify modular separation of data, calculation and output, based on the notion that writing a spreadsheet is like writing a computer program.
Instead of a computer programming style, this article examines rules of style for text, graphics, and mathematics. Much "common wisdom" in spreadsheets contradicts rules for these well-developed arts.
A case is made here for a new style for spreadsheets that emphasises readability. The new style is described in detail with an example, and contrasted with the programming style.
Structure formulae and data to be friendly to the user. On the left, 0.07 should be in its own cell; references to B5, B6, and B7 should be in order. Cells should have self-descriptive formats.