*Permits performance of an almost endless variety of quantitative tasks such as budgeting,

keeping track of inventory, preparing financial reports, or manipulating numbers such as

averaging each of ten departmental monthly sales over a 6-month period.

*A spreadsheet contains cells, the intersection of rows and columns.

Each cell contains

#A value-keyed in by the user

#Formulas with many capabilities, such as adding, multiplying, dividing,

subtracting, averaging, or even counting.

*An outstanding feature of a spreadsheet is the ability to recalculate automatically.