A spreadsheet is composed of a large number of “boxes” or cells, laid out in orderly rows and columns. You can put text or numbers into the cells.

A completed spreadsheet displays the information you have entered in an organized manner. The principal advantage of the spreadsheet is that it can perform actions on the data in the cells.

A company budget can be prepared on a spreadsheet, with all the different items of income and expenditure laid out. A change in one item will be reflected in all the other related items, with allocations, totals, balances and so on, all adjusted automatically.

Excel is one of the main spreadsheet applications available on a PC.