Brother International WP7550JPLUS Owner's Manual - English - Page 95

3 Spreadsheet What is a Spreadsheet? In the past, financial records for any type of business or other organization were always kept by hand in bound form, hence the term "keeping the books." A sales ledger, for instance, might be laid out as a graph, with the months of the year across the top, and the names of sales personnel or merchandise down the left column. This type of accounting tool had another name; it was called a "Spreadsheet." A} Household Items Mortgage/Rent Heat/Watcr Gas & Electric Phone Jan. 1,090 110 35 35 Feb. 1,400 110 35 35 Mar. 1,000 100 35 35 Apr. 1,000 BO 30 35 May 1,000 70 25 35 June 1,000 70 25 35 July 1,000 60 25 35 Aug. 1,000 60 25 35 Sept. 1,000 60 30 35 TOTAL 12,000 060 350 420 Even with an electronic calculator, bookkeeping is still a difficult task, especially when revisions or corrections are to be made. This is the major advantage of the electronic spreadsheet: the ability to make changes and corrections at any time, and have all the calculations made for you, quickly and easily. Spreadsheet 87