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Help needed in making the Excel files accessible


From: Mohith BP
Date: Sep 26, 2016 5:02AM

Hi List,

I am in a project to make the Excel files compliant with the Section 508.
I am in confusion of the following:
1.15: If there are tables, are blank cells avoided?
2.1: Is the table free of merged cells? (If not, but the final format
will be PDF or HTML, then merged cells are okay)

The sheets are accounting files where the column titles go for 2 rows.
i.e., C1 is Trial Balance, D1 is blank and E1 is adjustment. Then in
the next row C2 is debit and D2 is Credit, E2 is Debit and F2 is

1. In the above scenario what is the best method without merging C1 and D1?
2. The entry will be either for Debit or Credit. How to avoid blank cells?
3. Is there any specific tutorial to make the Excel files accessible?

Few Thoughts:
1. Can I make the column title only 1 row. i.e., C1: Trial Balance
Debit and D1 Trial Balance credit and so on.
2. Is it advisable to fill the blank cells something like (NA)?

Note: As per the accounting rules I don't think the above things can
be encorporated.

Thanks & Regards,
Mohith B. P.