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Spreadsheet ○꠹｜Definition｜1st｜20251119205401-00-⌔
Spreadsheet
A spreadsheet is a computer application for computation, organization, analysis and storage of data in tabular form.123 Spreadsheets were developed as computerized analogs of paper accounting worksheets.4 The program operates on data entered in cells of a table. Each cell may contain either numeric or text data, or the results of formulas that automatically calculate and display a value based on the contents of other cells. The term spreadsheet may also refer to one such electronic document.5
In modern spreadsheet applications, several spreadsheets, often known as “worksheets” or simply “sheets”, are gathered together to form a “workbook”. A workbook is physically represented by a file containing all the data for the book, the sheets, and the cells with the sheets. Worksheets are normally represented by tabs that flip between pages, each one containing one of the sheets, although Numbers changes this model significantly. Cells in a multi-sheet book add the sheet name to their reference, for instance, “Sheet 1!C10”. Some systems extend this syntax to allow cell references to different workbooks.
Spreadsheet users can adjust any stored value and observe the effects on calculated values. This makes the spreadsheet useful for “what-if” analysis since many cases can be rapidly investigated without manual recalculation. Modern spreadsheet software can have multiple interacting sheets and can display data either as text and numerals or in graphical form.6
Besides performing basic arithmetic and mathematical functions, modern spreadsheets provide built-in functions for common financial accountancy and statistical operations. Such calculations as net present value, standard deviation, or regression analysis can be applied to tabular data with a pre-programmed function in a formula. Spreadsheet programs also provide conditional expressions, functions to convert between text and numbers, and functions that operate on strings of text.
Spreadsheets have replaced paper-based systems throughout the business world. Although they were first developed for accounting or bookkeeping tasks, they now are used extensively in any context where tabular lists are built, sorted, and shared.7
Printed 2026-06-28.
Link to original Footnotes
“spreadsheet”. Merriam-Webster Online Dictionary. Retrieved 23 June 2016. ↩
American Heritage Dictionary of the English Language (5th ed.). Houghton Mifflin Harcourt Publishing Company. 2011. A software interface consisting of an interactive grid made up of cells in which data or formulas are entered for analysis or presentation. ↩
Collins English Dictionary – Complete and Unabridged (12th ed.). HarperCollins Publishers. 2014. (Computer Science) a computer program that allows easy entry and manipulation of figures, equations, and text, used esp for financial planning and budgeting ↩
“spreadsheet”. WhatIs.com. TechTarget. Retrieved 23 June 2016. ↩
“spreadsheet”. Dictionary.com Unabridged. Random House, Inc. Retrieved 23 June 2016. ↩
“Linked Open Data for Spreadsheet Formats”. National Archives. 2022-08-10. Retrieved 2023-08-23. ↩
Bradbard, David A.; Alvis, Charles; Morris, Richard (2014-12-01). “Spreadsheet usage by management accountants: An exploratory study”. Journal of Accounting Education. 32 (4): 24–30. doi:10.1016/j.jaccedu.2014.09.001. ISSN 0748-5751. ↩
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