Try this

Code:
Sub OpenAndModifySameFileTypes()
     
    Dim strFile As String
    Dim strFileType As String
    Dim strPath As String
    Dim lngLoop As Long
     
    strPath = "C:\Journals"
    strFileType = "*.csv" 'Split with semi-colon if you want to specify the file types. Example ->> "*.xls;*.jpeg;*.doc;*.gif"
     
    For lngLoop = LBound(Split(strFileType, ";")) To UBound(Split(strFileType, ";"))
        strFile = Dir(strPath & "\" & Split(strFileType, ";")(lngLoop))
        Do While strFile <> ""
            With Workbooks.Open(strPath & "\" & strFile)
                With .Sheets(1)
                    .Range("B1:D" & .UsedRange.Rows.Count).NumberFormat = "0.00"
                End With
                .Close 1
            End With
            strFile = Dir
        Loop
    Next lngLoop
    strFile = vbNullString
    strFileType = vbNullString
    strPath = vbNullString
    lngLoop = Empty
     
End Sub