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Get The Right Underline
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Q. How do I get Excel to add special accounting underlines to spreadsheet cells?
A. Excel can generate four different types of underline. To access them go to Format, Cells (or right-click, Format Cells ) and click on the Font tab. Below Underline left-click on the down arrow and the following menu appears:

You have five choices:
None removes any underlining from a cell.

Single adds a single underline the entire cell width.

Double adds a double underline the entire width.

Single Accounting does the same as the single underline, except it is moved down just a bit.

Double Accounting is the same as the double underline, except it, too, is moved down a bit.