Number formatting refers to how numbers are displayed in spreadsheet or accounting software. It allows users to present numeric values in meaningful formats.
Common types of number formatting include:
Note: Number formatting doesn’t change the actual value in the cell, only how it appears.
From the following Balance Sheet of Hira Ltd. as at 31st March, 2023, prepare Comparative Balance Sheet: 
Which of the following is not a limitation of Computerised Accounting System?