Tuesday, January 27, 2026

Spreadsheet


A spreadsheet is a computer application for computation, organization, analysis and storage of data in tabular form. Spreadsheets were developed as computerized analogs of paper accounting worksheets. The program operates on data entered in cells of a table. Each cell may contain either numeric or text data, or the results of formulas that automatically calculate and display a value based on the contents of other cells. The term spreadsheet may also refer to one such electronic document.

In modern spreadsheet applications, several spreadsheets, often known as "worksheets" or simply "sheets", are gathered together to form a "workbook". A workbook is physically represented by a file containing all the data for the book, the sheets, and the cells with the sheets. Worksheets are normally represented by tabs that flip between pages, each one containing one of the sheets, although Numbers changes this model significantly. Cells in a multi-sheet book add the sheet name to their reference, for instance, "Sheet 1!C10". Some systems extend this syntax to allow cell references to different workbooks.

Spreadsheet users can adjust any stored value and observe the effects on calculated values. This makes the spreadsheet useful for "what-if" analysis since many cases can be rapidly investigated without manual recalculation. Modern spreadsheet software can have multiple interacting sheets and can display data either as text and numerals or in graphical form.

Besides performing basic arithmetic and mathematical functions, modern spreadsheets provide built-in functions for common financial accountancy and statistical operations. Such calculations as net present value, standard deviation, or regression analysis can be applied to tabular data with a pre-programmed function in a formula. Spreadsheet programs also provide conditional expressions, functions to convert between text and numbers, and functions that operate on strings of text.

Spreadsheets have replaced paper-based systems throughout the business world. Although they were first developed for accounting or bookkeeping tasks, they now are used extensively in any context where tabular lists are built, sorted, and shared.

Basics-                                                                                                                                                LANPAR, available in 1969, was the first electronic spreadsheet on mainframe and time sharing computers. LANPAR was an acronym: LANguage for Programming Arrays at Random. VisiCalc (1979) was the first electronic spreadsheet on a microcomputer, and it helped turn the Apple II into a popular and widely used personal computer. Lotus 1-2-3 was the leading spreadsheet when DOS was the dominant operating system. Microsoft Excel now has the largest market share on the Windows and Macintosh platforms. A spreadsheet program is a standard feature of an office productivity suite. In 2006 Google launched a beta release spreadsheet web application, this is currently known as Google Sheets and one of the applications provided in Google Drive.

A spreadsheet consists of a table of cells arranged into rows and columns and referred to by the X and Y locations. X locations, the columns, are normally represented by letters, "A," "B," "C," etc., while rows are normally represented by numbers, 1, 2, 3, etc. A single cell can be referred to by addressing its row and column, "C10". This electronic concept of cell references was first introduced in LANPAR and a variant used in VisiCalc and known as "A1 notation". Additionally, spreadsheets have the concept of a range, a group of cells, normally contiguous. For instance, one can refer to the first ten cells in the first column with the range "A1:A10". LANPAR innovated forward referencing/natural order calculation which didn't re-appear until Lotus 123 and Microsoft's MultiPlan Version 2.

Users interact with sheets primarily through the cells. A given cell can hold data by simply entering it in, or a formula, which is normally created by preceding the text with an equals sign. Data might include the string of text hello world, the number 5 or the date 10-Sep-97. A formula would begin with the equals sign, =5*3, but this would normally be invisible because the display shows the result of the calculation, 15 in this case, not the formula itself. This may lead to confusion in some cases.

The key feature of spreadsheets is the ability for a formula to refer to the contents of other cells, which may, in turn, be the result of a formula. To make such a formula, one replaces a number with a cell reference. For instance, the formula =5*C10 would produce the result of multiplying the value in cell C10 by the number 5. If C10 holds the value 3 the result will be 15. But C10 might also hold its formula referring to other cells, and so on.

A spreadsheet's concatenation ("&") function can be used to assemble complex text strings in a single cell. This concatenation is a variation of the chaining of formulas, for which spreadsheets are commonly used.

The ability to chain formulas together is what gives a spreadsheet its power. Many problems can be broken down into a series of individual mathematical steps, and these can be assigned to individual formulas in cells. Some of these formulas can apply to ranges as well, like the SUM function that adds up all the numbers within a range.

Spreadsheets share many principles and traits of databases, but spreadsheets and databases are not the same things. A spreadsheet is essentially just one table, whereas a database is a collection of many tables with machine-readable semantic relationships. While it is true that a workbook that contains three sheets is indeed a file containing multiple tables that can interact with each other, it lacks the relational structure of a database. Spreadsheets and databases are interoperable—sheets can be imported into databases to become tables within them, and database queries can be exported into spreadsheets for further analysis.

A spreadsheet program is one of the main components of an office productivity suite, which usually also contains a word processor, a presentation program, and a database management system. Programs within a suite use similar commands for similar functions. Usually, sharing data between the components is easier than with a non-integrated collection of functionally equivalent programs. This was particularly an advantage at a time when many personal computer systems used text-mode displays and commands instead of a graphical user interface.

History- Paper spreadsheets                                                                                                                Humans have organized data into tables, that is, grids of columns and rows, since ancient times. The Babylonians used clay tablets to store data as far back as 1800 BCE. Other examples can be found in book-keeping ledgers and astronomical records.

Since at least 1906 the term "spread sheet" has been used in accounting to mean a grid of columns and rows in a ledger. Prior to the rise of computerized spreadsheets, "spread" also referred to a newspaper or magazine item that covers two facing pages, extending across the centerfold and treating the two pages as one large page. The compound word 'spread-sheet' came to mean the format used to present book-keeping ledgers—with columns for categories of expenditures across the top, invoices listed down the left margin, and the amount of each payment in the cell where its row and column intersect—which were, traditionally, a "spread" across facing pages of a bound ledger or on oversized sheets of paper ruled into rows and columns in that format and approximately twice as wide as ordinary paper.

Electronic spreadsheets-                                                                                                                              Batch spreadsheet report generator BSRG. A batch "spreadsheet" is indistinguishable from a batch compiler with added input data, producing an output report, i.e., a 4GL or conventional, non-interactive, batch computer program. However, this concept of an electronic spreadsheet was outlined in the 1961 paper "Budgeting Models and System Simulation" by Richard Mattessich. The subsequent work by Mattessich and its companion volume, Mattessich applied computerized spreadsheets to accounting and budgeting systems (on mainframe computers programmed in FORTRAN IV). These batch Spreadsheets dealt primarily with the addition or subtraction of entire columns or rows, rather than individual cells.

In 1962, this concept of the spreadsheet, called BCL for Business Computer Language, was implemented on an IBM 1130 and in 1963 was ported to an IBM 7040 by R. Brian Walsh at Marquette University, Wisconsin. This program was written in Fortran. Primitive timesharing was available on those machines. In 1968 BCL was ported by Walsh to the IBM 360/67 timesharing machine at Washington State University. It was used to assist in the teaching of finance to business students. Students were able to take information prepared by the professor and manipulate it to represent it and show ratios etc. In 1964, a book entitled Business Computer Language was written by Kimball, Stoffells and Walsh. Both the book and program were copyrighted in 1966 and years later that copyright was renewed.

In the late 1960s, Xerox used BCL to develop a more sophisticated version for their timesharing system.

LANPAR spreadsheet compiler-                                                                                                                 A key invention in the development of electronic spreadsheets was made by Rene K. Pardo and Remy Landau, who filed in 1970 U.S. patent 4,398,249 on a spreadsheet automatic natural order calculation algorithm. While the patent was initially rejected by the patent office as being a purely mathematical invention, following 12 years of appeals, Pardo and Landau won a landmark court case at the Predecessor Court of the Federal Circuit (CCPA), overturning the Patent Office in 1983 — establishing that "something does not cease to become patentable merely because the point of novelty is in an algorithm." However, in 1995 a federal district court ruled the patent unenforceable due to inequitable conduct by the inventors during the application process. The United States Court of Appeals for the Federal Circuit upheld that decision in 1996.

The actual software was called LANPAR — LANguage for Programming Arrays at Random. This was conceived and entirely developed in the summer of 1969, following Pardo and Landau's recent graduation from Harvard University. Co-inventor Rene Pardo recalls that he felt that one manager at Bell Canada should not have to depend on programmers to program and modify budgeting forms, and he thought of letting users type out forms in any order and having an electronic computer calculate results in the right order. Pardo and Landau developed and implemented the software in 1969.

LANPAR was used by Bell Canada, AT&T, and the 18 operating telephone companies nationwide for their local and national budgeting operations. LANPAR was also used by General Motors. Its uniqueness was Pardo's co-invention incorporating forward referencing/natural order calculation as opposed to the left-to-right, top-to-bottom sequence for calculating the results in each cell that was used by VisiCalc, SuperCalc, and the first version of MultiPlan. Without forward referencing/natural order calculation, the user had to refresh the spreadsheet until the values in all cells remained unchanged. Once the cell values stayed constant, the user was assured that there were no remaining uncalculated forward references within the spreadsheet.

Autoplan/Autotab spreadsheet programming language-

In 1968, three former employees from the General Electric computer company headquartered in Phoenix, Arizona set out to start their own software development house. A. Leroy Ellison, Harry N. Cantrell, and Russell E. Edwards found themselves doing a large number of calculations when making tables for the business plans that they were presenting to venture capitalists. They decided to save themselves a lot of effort and wrote a computer program that produced their tables for them. This program, originally conceived as a simple utility for their personal use, would turn out to be the first software product offered by the company that would become known as Capex Corporation. "AutoPlan" ran on GE's Time-sharing service; afterward, a version that ran on IBM mainframes was introduced under the name AutoTab. 

AutoPlan/AutoTab was not a WYSIWYG interactive spreadsheet program, it was a simple scripting language for spreadsheets. The user defined the names and labels for the rows and columns, then the formulas that defined each row or column. In 1975, Autotab-II was advertised as extending the original to a maximum of "1,500 rows and columns, combined in any proportion the user requires.

GE Information Services, which operated the time-sharing service, also launched its own spreadsheet system, Financial Analysis Language (FAL), circa 1974. It was later supplemented by an additional spreadsheet language, TABOL, which was developed by an independent author, Oliver Vellacott in the UK. Both FAL and TABOL were integrated with GEIS's database system, DMS.

IBM Financial Planning and Control System-                                                                                           The IBM Financial Planning and Control System was developed in 1976, by Brian Ingham at IBM Canada. It was implemented by IBM in at least 30 countries. It ran on an IBM mainframe and was the first application for financial planning developed with APL that completely hid the programming language from the end-user. Through IBM's VM operating system, it was among the first programs to auto-update each copy of the application as new versions were released. Users could specify simple mathematical relationships between rows and between columns. Compared to any contemporary alternatives, it could support very large spreadsheets. It loaded actual financial planning data drawn from the legacy batch system into each user's spreadsheet monthly. It was designed to optimize the power of APL through object kernels, increasing program efficiency by as much as 50 fold over traditional programming approaches.

APLDOT modeling language-                                                                                                                    An example of an early "industrial weight" spreadsheet was APLDOT, developed in 1976 at the United States Railway Association on an IBM 360/91, running at The Johns Hopkins University Applied Physics Laboratory in Laurel, MD. The application was used successfully for many years in developing such applications as financial and costing models for the US Congress and for Conrail. APLDOT was dubbed a "spreadsheet" because financial analysts and strategic planners used it to solve the same problems they addressed with paper spreadsheet pads.

VisiCalc running on an Apple II-                                                                                                                The concept of spreadsheets became widely known due to VisiCalc, developed for the Apple II in 1979 by VisiCorp staff Dan Bricklin and Bob Frankston. Significantly, it also turned the personal computer from a hobby for computer enthusiasts into a business tool.

VisiCalc was the first spreadsheet that combined many of the essential features of modern spreadsheet applications, such as a WYSIWYG interactive user interface, automatic recalculation, status and formula lines, range copying with relative and absolute references, and formula building by selecting referenced cells. Unaware of LANPAR at the time, PC World magazine called VisiCalc the first electronic spreadsheet.

Bricklin has spoken of watching his university professor create a table of calculation results on a blackboard. When the professor found an error, he had to tediously erase and rewrite several sequential entries in the table, triggering Bricklin to think that he could replicate the process on a computer, using the blackboard as the model to view results of underlying formulas. His idea became VisiCalc.

VisiCalc for the Apple II went on to become the first killer application, a program so compelling, people would buy a particular computer just to use it. It was ported to other computers, including CP/M machines, Atari 8-bit computers, and the Commodore PET, but VisiCalc remains best known as an Apple II program.

SuperCalc for CP/M-                                                                                                                              SuperCalc was a spreadsheet application published by Sorcim in 1980, and originally bundled as part of the CP/M software package included with the Osborne 1 portable computer. It quickly became the de facto standard spreadsheet for CP/M.

Lotus 1-2-3 spreadsheet for IBM PC DOS-                                                                                              The introduction of Lotus 1-2-3 in November 1982 accelerated the acceptance of the IBM Personal Computer. It was written especially for IBM PC DOS and had improvements in speed and graphics compared to VisiCalc on the Apple II, this helped it grow in popularity. Lotus 1-2-3 was the leading spreadsheet for several years.

Microsoft Excel for Apple Macintosh and Windows-                                                                            Microsoft released the first version of Excel for the Apple Macintosh on September 30, 1985, and then ported it to Windows, with the first version being numbered 2.05 and released in November 1987. Microsoft's Windows 3.x platforms of the early 1990s made it possible for their Excel spreadsheet application to take market share from Lotus. By the time Lotus responded with usable Windows products, Microsoft had begun to assemble their Office suite. By 1995, Excel was the market leader, edging out Lotus 1-2-3, and in 2013, IBM discontinued Lotus 1-2-3 altogether.

Google Sheets, Online, Web-based spreadsheets-                                                                                    In 2006 Google launched their beta release Google Sheets, a web based spreadsheet application that can be accessed by multiple users from any device type using a compatible web browser, it can be used online and offline. Google Sheets originated from a web-based spreadsheet application XL2Web developed by 2Web Technologies, combined with DocVerse which enabled multiple-user online collaboration of Office documents.

In 2016 Collabora Online Calc was launched, notable in that the web based spreadsheet could be hosted and integrated into any environment without dependency on a 3rd party for authentication or maintenance. Collabora Online runs LibreOffice kit at its core, which grew from StarOffice that was launched 41 years ago in 1985.

Mainframe spreadsheets-                                                                                                                          The Works Records System at ICI developed in 1974 on IBM 370/145. ExecuCalc, from Parallax Systems, Inc.: Released in late 1982, ExecuCalc was the first mainframe "visi-clone" which duplicated the features of VisiCalc on IBM mainframes with 3270 display terminals. Over 150 copies were licensed. DP managers were attracted to compatibility and avoiding then-expensive PC purchases page article and advertisement.

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