A spreadsheet is an interactive computer application program for organization and analysis of data in tabular form. It is developed as computerized simulations of paper accounting worksheets. The program of spreadsheet operates on data represented as cells of an array, organized in rows and columns. Each cell of spreadsheet is a model–view–controller element that can contain either text data or numeric, or the results of formulas that automatically calculate and display a value based on the contents of other cells.
The user of the spreadsheet can make changes in 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 tedious manual recalculation. Modern software can have multiple interacting sheets can be display data either as text and numerals, or in graphical form.