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  2. spreadsheet, computer program that represents information in a two-dimensional grid of data, along with formulas that relate the data. Historically, a spreadsheet is an accounting ledger page that shows various quantitative information useful for managing a business.
    www.britannica.com/technology/spreadsheet
    Spreadsheets allow accountants to do much more than organize data. They can manipulate it in order to test the impact that alternative strategies and performance results would have on the company’s bottom line. They can also use the software to make projections about future performance, development, and even market trends.
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