1. A piece of paper with rows and columns for recording financial data for use in comparative analysis.
2. Computer Science. An accounting or bookkeeping program that displays data in rows and columns on a screen.

The American Heritage® Dictionary of the English Language, Fourth Edition Copyright © 2007, 2000 by Houghton Mifflin Company. Updated in 2009. Published by Houghton Mifflin Company. All rights reserved.