I am close to wrapping up my series on forensic accounting techniques:
Round number analysis focuses on the final digits of a number, specifically looking at how many 0s there are at the end after rounding off the decimal. We’re interested in the percentage of records in each rank (or Type). For example, $10,820 is a Type 1 because there is a single 0 at the end. $8,300 is a Type 2 because there are two 0s at the end. $11,000 is a Type 3. And $9009 is a Type 0 because there are no 0s at the end.
With that in mind, how do we do this kind of calculation in SQL Server? With one of my favorite operators:
APPLY.
Click through to watch me look at round numbers, last digits, and first digits.