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=Introduction=
 
=Introduction=
 
Earlier accountants used large piece of paper for business finances, which they called “spreadsheet”, to enter information like costs, payments, taxes, income etc. to get a complete financial overview. The digital spreadsheet is similar, with columns and rows. A cell is a combination or intersection of a row and a column, in which information (both text and numeric) can be input. A sheet can be understood as an array of cells.  
 
Earlier accountants used large piece of paper for business finances, which they called “spreadsheet”, to enter information like costs, payments, taxes, income etc. to get a complete financial overview. The digital spreadsheet is similar, with columns and rows. A cell is a combination or intersection of a row and a column, in which information (both text and numeric) can be input. A sheet can be understood as an array of cells.