Microsoft Excel’s pivot table options provide powerful tools for
aggregating and analyzing accounting data. While the example
here focused on analyzing accounts receivable, similar analyses
are possible for accounts payable, cash sales, inventory or
payroll applications, as well. The data do not even have to be
numeric—pivot tables can also count occurrences of alphabetic
data if frequency distributions are required. Further, although
the example presented here used a small set of data, much
larger data sets are easily handled in the same manner. For these
reasons, the ability to use pivot tables should be a natural part of
the skill set of external and internal auditors wishing to perform
cross-tabulation analyses of accounting data.
Microsoft Excel’s pivot table options provide powerful tools foraggregating and analyzing accounting data. While the examplehere focused on analyzing accounts receivable, similar analysesare possible for accounts payable, cash sales, inventory orpayroll applications, as well. The data do not even have to benumeric—pivot tables can also count occurrences of alphabeticdata if frequency distributions are required. Further, althoughthe example presented here used a small set of data, muchlarger data sets are easily handled in the same manner. For thesereasons, the ability to use pivot tables should be a natural part ofthe skill set of external and internal auditors wishing to performcross-tabulation analyses of accounting data.
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