Financial statements 1. Horizontal spacing between the columns and the margins
• Tree letter spaces are leſt open between the columns: these open spaces are calculated between the longest figure in the columns.
2. Single encasing • Te frame will be one letter space wider (on either side) than the longest figure. 3. Double encasing
• Te letter space to the right in the outer frame falls into the right-hand margin. • Tree letter spaces are leſt open between the detail column and the outer frame. • Te inner frame and the total lines must be equal in length.
4. Amounts • All amounts are right aligned as there are calculations involved. 5. Headings • Name of business in capital letters. • Name of statement in capital letters; specific date or period indicated.
• Headings over the columns are leſt aligned, e.g. Notes/Change %, current year and previous year, Rm etc. unless otherwise indicated.
6. Margins
• EQUAL margins of 1.25 cm/0.5” are used. 7. Underlining of totals
• Make use of insert shape function. 8. Requirement • 2 – 4 columns with single and double encasements are required to be mastered.
