INTRODUCTION TO SPREADSHEETS

A spreadsheet is a grid of rows and columns that accepts entry of data, allows editing, formatting and manipulation of numeric data. Spreadsheets can also display data graphically with the help of charts and graphs.

The file extension of spreadsheet file is .xls or .xlsx

TYPES OF SPREADSHEETS

1. Manual spreadsheets. The manual spreadsheet is the most commonly used type by bookkeepers as a ledger book with many sheets of papers divided into rows and columns on which various amounts of money are entered manually using a pen or a pencil and manipulated manually with the help of a calculator.
2. Electronic spreadsheets. An electronic spreadsheet is a spreadsheet prepared using a computer program that enables the user to enter values in rows and columns and to manipulate them mathematically using formulae and functions automatically.

Examples of electronic spreadsheet programs

• VisiCalc,
• Lotus 1-2-3,
• Microsoft Office Excel,
• Quattro Pro,
• Microsoft Works,
• Multiplan,
• View sheet,
• Lucid 3D, etc.