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In this article we will focus on the formating rules you should take care of not only for the readability of your model but also to easily develop your model and allow futur users to understand the architecture of your financial model.
Don’t forget to fill-in:
Traditionally, periods of time (years, trimesters or months) are represented in columns.
It can be useful to make a background color differences between past years (frozen figure) and forthcoming years (modeled forecast).
You should not insert subtotals in the middle of your periods of time to ease the process of expending your formulas through your tab. Put those subtotals on a separate sheet instead and use SUM, IF formulas to call them out.
On every worksheet, a designated column must match the same period of time.
Respecting those conventions limits the number of mistakes in formulas and eases revision or use of the model by different users.
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