The  "Bread-Roll" consolidation method

Great for accountants

See how simple it is to consolidate any combination of your organisation's accounts.



A company has four trading divisions:
  • North
  • South
  • East
  • West
  • Each division has ten areas.

  • Each division reports its data monthly.

The managing director wants the data consolidated and reported:

  • In Total

  • North, South and East

  • The consolidated data is in the "Consolidation" sheet.
  • When you first open this workbook the "Consolidation" sheet shows a total consolidation.
  • To exclude "West" for the second report, drag it outside the bread-roll sandwich.
  • Press F9 if recalculation is set to manual.
  • Click on "Consolidation" to inspect the revised result.
Moving a sheet
To move a sheet within the current workbook:
  • click on a sheet's tab
  • hold down the left mouse key and drag the sheet along the row of sheet tabs to its new location.