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Default 2003/2007 Compatibility Question

I create workbooks for accounting students that include blank general
journals, ledgers, financial statements, and the like. Certain information is
provided, and students fill in the rest (often typing data into specified
blank cells), then they turn in the file as a completed assignment. My
question in general is this: will custom-designed spreadsheets of 2003 look
the same when viewed in 2007? I utilize many apparently blank cells that
contain custom number formats (to align underscores and dollar signs in a
column, for example). Should I anticipate any compatibility problems with
files created in 2003 for users using 2007? There are no complex macros,
add-ins, or templates involved. Thanks.
Ruthe B
Textbook Spreadsheet Designer
 
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