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	   When  using the SUM function, most people set up totals at the bottom of  spreadsheets: 
	    
	  This is fine when there are a fixed number of rows, such as  12 months in a year. 
	  However, when dealing with varying number of values, such as  expenses, the layout has problems: 
	    
	  To add a new expense, I need to insert a row, add my new  expenses, and then check if my SUM formula covers the new data. 
	  It’s much easier to set out such a spreadsheet with the  totals at the top: 
	    
	  Now, I can just keep adding expenses and the formula in cell  C2 will keep on recalculating.  Just make  sure that you use a large enough area (700 rows should be fine!) and you don’t  put anything else underneath the expense list. 
	    
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