Excel subtotals and summaries

Some really useful ideas for Excel especially how to create manual subtotals which can be set up to exclude (or include) hidden numbers.

This could be especially useful where a single layout is used for presenting accounts each month and empty rows are hidden.  If the row is not empty the following month but is still hidden, a SUM formula would still add the number which could allow a balance sheet to balance at the bottom but the total to not equal the sum of the (shown) figures above it.  SUBTOTAL(109,range) gets round this problem or would allow a logical check to test this issue.