The spreadsheet is an application, a graphic representation of an accountant’s worksheet, replete with rows and columns for recording labels (headings and subheadings) and values. It is a matrix of columns (usually assigned alphabetical letters) and rows (usually numbered) that form individual cells. Each cell has a distinct cell address, such as B4 or D19.
Into each cell, one can place a value which is a number or a hidden formula that performs a calculation; or a label, which is a heading or explanatory text. A formula can contain constants, such as 2+2, but the most useful formulas contain cell references, such as D9+D10. By placing formulas in a spreadsheet cell, one can create a complex network of links among the parts of a spreadsheet.
