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Formatting changes to be made to the statement according to the ten financial statement formatting guidelines 1 . Center and use bold emphasis for financial
Formatting changes to be made to the statement according to the ten financial statement formatting guidelines
Center and use bold emphasis for financial statement headings and column headings.
Wrap row headings to fit column width.
Use thousand separators and center numbers in financial statements.
Format numbers without a decimal place as whole numbers and numbers with a decimal place with the appropriate number of decimals.
Place a dollar sign in the leftmost position in each cell containing a subtotal number or a total number.
Use blank cells in place of zeros in financial statements.
Place a single line above each cell containing a subtotal number.
Place a single line above and below each cell containing a total number.
Use point Times New Roman font.
Check the statement for accessibility.
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