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Electronic spreadsheet programs allow you to organize data, perform calculations, make decisions, and present your data in a table or graph. When Excel starts it opens a document window called a workbook. A workbook is based on a template. A workbook is composed of worksheets.
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2.1 SPREADSHEETS
An electronic spreadsheet (or simply a 'spreadsheet') is an electronic version of the accountant's traditional paper spreadsheet, which stores numeric data in two-dimensional tables that display the results of calculations performed on these data.