Spreadsheets which are found in Microsoft Excel is an electronic document in which data is arranged in rows and columns of a grid and can be manipulated and used in calculations. A spreadsheet is an interactive computer app programme for organization and analysis of data in tabular form. Spreadsheets developed as computerized simulations of paper accounting worksheets. The program operates on data represented as cells of an array, organized in rows and columns. Each cell of the array is a model–view–controller element that can 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. -Wikipedia

The user of the spreadsheet can make changes in 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 tedious manual recalculation. Modern spreadsheet software can have multiple interacting sheets, and can display data either as text and numerals, or in graphical form.

In addition to the fundamental operations of arithmetic and mathematical functions, modern spreadsheets provide built-in functions for common financial and statistical operations. Such calculations as net present value or standard deviation 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.