A spreadsheet is essentially a matrix of rows and columns.Consider a sheet of paper on which horizontal and vertical lines aredrawn to yield a rectangular grid. The grid namely a cell, is the resultof the intersection of a row with a column. Such a structure is called aSpreadsheet.A spreadsheet package contains electronic equivalent of a pen,an eraser and large sheet of paper with vertical and horizontal lines togive rows and columns. The cursor position uniquely shown in darkmode indicates where the pen is currently pointing. We can enter textor numbers at any position on the worksheet. We can enter a formulain a cell where we want to perform a calculation and results are to bedisplayed. A powerful recalculation facility jumps into action each timewe update the cell contents with new data.