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It can be difficult to explain the changes that are required. You may find it easier to watch the video tutorial Making Spreadsheets Accessible (GSS) which demonstrates how to make your spreadsheets accessible.
Example spreadsheet
This is the example GSS give of an accessible spreadsheet. Note how plain, uncluttered and undesigned it is, with no logos, pictures, graphs or colours. Just a few sentences of explanation and key information, then simple, uncluttered tables.
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Spreadsheets are for data tables, not text
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Wrap text within cells so that all text is clearly spaced out and visible.
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Merged cells and heading rows
Merged cells are inaccessible and should not be used. Also, all tables should only have one header row.
In reality many tables are created with multiple header rows which often feature merged cells. Here are some common problem layouts and fixes.
Try and find workarounds, for example, 1.
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