TY - SER AU - Goldwater,Paul AU - Fogarty,Timothy TI - The power of arrays PY - 2007/// N2 - In this article the authors discuss a function contained in the Excel spreadsheet program manufactured by the Microsoft Corporation. The feature, a program that allows for a mathematical function called an array, is said to be of significant use to accountants but is not widely used because it is perceived to be overly complicated, according to the authors. They define an array as a mathematical formula that is designed to act on sets of two or more values in order to calculate other numerical solutions. A step-by-step guide to using the feature is presented ER -