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Default Search by columns or by rows

I receive a series of 8 spreadsheets that I clean-up and pretty-up to
go out to the counties. I've been checking the column headers in the
raw data sheets by hand to see if they have the right columns before I
procede to process them. My next macro will do this for me.

I have a choice, and am not sure if it matters or not, but what are, if
any, the advantages of having the spreadsheet names across row 1 and
the column headers for that spreadsheet listed down the column, or
having the spreadsheet names down Col A and the column headers across
the row? I'm not concerned about speed, there are only 8 sheets and the
biggest ones have 21 rows, so speed won't be a factor. Is there any
difference in doing this by rows vs. by columns? In general, are there
advantages or disadvantages to doing things in Excel by row vs. by
column?

Thanks!

 
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