- a computer application that acts as a paper or accounting worksheet
- allows users to create and manipulate data and values
- display multiple cells in two-dimentional and three-dimentional matrix or grid consisting of rows and columns
- enable users to produce charts and graphs from the data
- commonly used for financial information
- ables to re-calculate the entire sheet automatically
- examples of spreadsheet applications are Lotus 1-2-3 and Microsoft Excel
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