Contending with Quarterly/Annual Models

Hi all.

Appreciate this is a pretty basic question, but I just wanted to ask about best practices when it comes to financial models that contain both quarterly and annual data. The current format of the model columns is FY1 | Q1 | Q2 | Q3 | Q4 | FY2 | Q1 | Q2 etc. Is this the best format? What are the alternatives?

I can calculate annual figures from quarterly figures (i.e. Q1 + Q2 + Q3 + Q4 = FY) or calculate quarterly figures from annual figures (i.e. by dividing by 4). Which is the better approach? Is it okay to use different approaches on different line items depending on what is disclosed? Or should you aim for standardizationa cross the model to assist with auditing the model?

How do you contend with items that mix income statement and balance sheet items? You sometimes end up dragging across a quarterly balance when it should be annual or vice versa. Obviously, aiming for a model that is very quick and easy to update and one that is not very error prone. I could do the calculations manually but this fails on the quick & easy and the not error prone counts.

What are best practices here?

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