Hi Aditi,

I have studied accounts in Class 11 and 12, at college and during b-school.
I have never had to understand how accounts are drawn though I admit having
that knowledge would have enabled me to communicated to writers who did not
understand how to create tables. For my own work, I used a spreadsheet. I
used to create journals, profit and loss accounts etc without any problems
in the correct format. All you are doing is drawing tables. A spreadsheet is
easier to understand for a blind student since the rows and columns are
marked. That way, they can easily visualize what an account looks like. They
can also track the progression of rows and columns.

I do not see how you can do accounts in Braille unless you are
ultra-meticulous and plan your answers in advance. For instance, I used to
post journal entries into a ledger. The idea was to read the question
transaction by transaction and execute the action in that way. So, if ram
transferred cash to Shyam, I would need to create Ram's account and Shyam's
account in a  spreadsheet. So far so good. Now, further along the question,
if Shyam transferred some money to ram, you will need to insert entries in
their respective accounts.

In addition, you need to troubleshoot trial balances when they won't match.
The error is cumulative so fixing one mistake could lead to the whole thing
matching. Named ranges are helpful in quickly navigating between ledger
accounts.

Pranav


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