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Definition: In a spreadsheet application, a graphics representation of an accountant’s worksheet, replete with rows and columns for recording labels (headings and subheadings) and values.A spreadsheet 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’s cells, one can create a complex network of links among the parts of a spreadsheet.After embedding formulas, one can adjust constants—such as the tax rate or acceleration due to gravity—to see how the bottom line changes.
Source: Pfaffenberger, Bryan. Webster's new world computer dicdtionary. London: Wiley, 2003. Print.