17. Importing Business Data into Excel

As you may recall, Chapter 3, “Valuing Inventories for the Balance Sheet,” described how a small retail establishment named Evans Electronics keeps track of the number of units and the value of different products in its inventory. That case study mentioned that the company keeps its sales information in a true database file. Evans Electronics imports the information into Excel when it is time to close the books on an accounting period.

Isn’t Evans Electronics needlessly complicating things by choosing to bring data into Excel from a database? ...

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