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On 06/02/2012 15:37, e-letter wrote:

There was an interesting discussion which seemed to be about using
accounting principles/conventions with computer software.

Clearly the original poster forgot to dispense with traditional
thought processes and think critically about how new tools (first the
computer, then more specifically open source software) offers the
opportunity to develop new methods for solving problems.
You are talking about me.
I and many many others have used the same methods of categorising and storing data in Excel, Lotus 123, Multiplan and various other spreadsheet applications for a great many years. It's nothing whatsoever to do with "dispensing with traditional thought processes" at all. It's all to do with EASE of manipulating the data and what you want eventually to do with that data. In that respect there is absolutely NO DIFFERENCE between using Excel and Libre Office Calc - they do almost EXACTLY the same things so proprietary or open source has no relevance at all. If I have specific needs to use a data base then I would use Access or Base. Spreadsheets are NOT databases in the strict sense of the term (although I do agree that in the latest versions some functions do overlap). I suspect that you never had to do analyses using Analysis Paper and have come direct to computer-based solutions. The point about spreadsheets is that the user can manipulate and store data in the way that THEY WANT TO and in the way that is most useful to them.
There is NO right way or wrong way to do this.
There seems to be a clique on this list that think the only right way is THEIR way.

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