I recently contributed to this thread and posted a link (on web site) to a
working (Excel) demonstration which subsequently proved to be inaccurate. I
said then I would try to get it right so I have given it another go The
result at www.1001solutions.co.uk/rounding.xls is even more confusion. I
have found (so far unexplained) inconsistencies both within and between the
ceiling / floor and the roundup / rounddown methods which, perhaps, Sandy
Mann or Macropod (who kindly responded to my last effort) may be able to
explain.

Thanks.

Bill Ridgeway