New Guidelines For Spreadsheets
  Current prescriptions for spreadsheet style specify modular separation of data, calcu1ation and output, based on the notion that writing a spreadsheet is like writing a computer program. Instead of a computer programming style, this article examines rules of style for text, graphics, and mathematics. Much 'common wisdom' in spreadsheets contradicts rules for these well-developed arts. A case is made here for a new style for spreadsheets that emphasises readability. The new style is described in detail with an example, and contrasted with the programming style. 
John F. Raffensperger