Usually, CPAs tend to appreciate the General format because it can save time, but sometimes this adoptive format behavior can be counterproductive-for example, when such format changes aren't desired. Once a cell adopts the new number format, the General number format no longer applies, and the cell will keep the newly applied number format even if numbers with differing formats are subsequently entered. As examples, if you type $45.55 into a cell with General formatting, the cell automatically becomes formatted as currency with two decimal places, or if you enter 37.1%, the cell becomes formatted as a percentage with one decimal place. This is because, as a default, Excel worksheets are globally formatted using the General format, which automatically adopts the number format you use to initially enter numbers into a cell. However, these adjustment options do not completely disable Excel's automatic application of number formats as data are entered.
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