A very long time ago I settled on making my spreadsheets as "self-documenting" as my hand calculations. They are self-documenting in the sense that for each calculation I express the algebraic formula in one cell, the cell below has the formula with the numerical values of the variables, and the last cell has the numerical value of the expression. This method, though causing me to have to enter three times as much information as entering only the formula to be calculated, has the advantage that the spreadsheet page can be printed and inserted into a set of calculations and no further reference need be made to the computer, the printed worksheet contains all the necessary information. I finally settled on this method after hassling back and forth with people checking my calculation packages, they brought up the very good point that without access to the electronic spreadsheet it was difficult or impossible to check the work. The extra time and care that it takes me to do this is rewarded many times over by making it easier for checkers and other users not to have to try to figure out how numbers were determined.
For example, if I have to calculate the area of a circle that is 7.78" in diameter, the cell formulas and text entries would be as below:
A B
1
2 R = 7.78
3
4 area = pi * R ^ 2
5 = = "pi * " & $B$2 & " ^ 2"
6 = =PI() * $B$2
Notice how cell B4 expresses the algebraic formula, cell B6 contains formula for the numerical value, and cell B5 contains a concatenated expression for the algebraic formula with numerical values. In this example cell B5 evaluates as: pi * 7.78 ^ 2
This method seems tedious at first and can be a pain in the neck when the cell formula is particularly long. But it is worth the effort because it makes the calcuation totally self-documenting, no one can argue with it and no one's left in the dark wondering how some cryptic number was arrived at.