work sheet

n.

1. A sheet of paper on which work records are kept.
2. A sheet of paper on which preliminary notes or computations are set down.

Software that simulates a paper spreadsheet (worksheet), in which columns of numbers are summed for budgets and plans. It appears on screen as a matrix of rows and columns, the intersections of which are called "cells." The cells are filled with (1) labels, (2) numeric values or (3) formulas.

Labels are descriptive text such as "Rent" and "Gross Sales." Values are the actual numeric data, and formulas command the spreadsheet to do the calculations; for example, SUM CELLS A5 TO A10.

Labels, Values and Formulas

In this Microsoft Excel example, the labels are in cells A1, A2 and A3, and numeric values are in B1 and B2. The formula in B3 is "subtract B2 from B1." In Excel, typing the equals sign starts the formula creation.

The Formulas

Formulas are the spreadsheet's magic, and they are easy to create. You click a cell and then press the key (+, -, etc.) of the arithmetic operation that affects it. For example, the creation of a formula might be "the contents of this cell PLUS the contents of this cell DIVIDED BY the contents of this cell."

The Ripple Effect

After numbers are added or changed, the formulas recalculate the data automatically or with the press of a key. Since the contents of any cell can be calculated with or copied to any other cell, a total of one column can be used as a detail item in another column. For example, the total from a column of expense items can be carried over to a summary column showing all expenses. If the contents of a cell in the detail column changes, its column total changes, which is then copied to the summary column, and the summary total changes.

What If?

The ripple effect lets you create a plan, plug in different assumptions and immediately see the impact on the bottom line. This "what if?" capability makes the spreadsheet indispensable for budgets, plans and other equation-based tasks.

It Started with VisiCalc

One of the major forces behind the personal computer revolution in the 1980s, the spreadsheet originated with VisiCalc in 1978 for the Apple II, followed by SuperCalc, Multiplan, Lotus 1-2-3 and others. See VisiCalc, OLAP, analytical database engine and XL abc's.

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Computerized page allowing the user to manipulate many columns and rows of numbers. The worksheet can contain formulas so that if one number is changed, the entire worksheet is automatically updated, based on those formulas. Analysts, investors, and accountants track a company's financial statements, balance sheets, and other data on worksheets.

Document or schedule in which an accountant or auditor gathers information to substantiate an opinion concerning an account Balance or Test of Transaction. Types of work sheets that may be prepared are: (1) test of transaction information showing the sample selected, attributes tested, findings for each item in the sample, and the sample as a whole; (2) Bank Reconciliation; (3) schedule of Fixed Assets; and (4) analysis of various expenses with conclusions on the findings. A group of assembled work sheets becomes the Work Papers composing the documentation for the audit or review work performed by the accountant. Work sheets may include letters, minutes of meetings, and other items not prepared by the auditor.

n

The office form used for a complete planning program for the completion of dental services.

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Dansk (Danish)
n. - arbejdsark

Français (French)
n. - grille de travail, feuille d'opération, ébauche (d'idées, etc), (École) feuille de questions

Deutsch (German)
n. - Arbeitszettel, Zettel mit Prüfungsfragen od. Aufgaben

Ελληνική (Greek)
n. - φύλλο απασχολήσεως (υπαλλήλου), φύλλο εργασιών για μαθητές

Italiano (Italian)
foglio di lavoro, foglio di appunti

Português (Portuguese)
n. - planilha (f), registro de dados (m)

Русский (Russian)
листок учета работы, письменное задание, анкета, спецификация, наряд

Español (Spanish)
n. - hoja de trabajo, hoja de ejercicios

Svenska (Swedish)
n. - arbetsark

中文（简体）(Chinese (Simplified))
工作表, 工作单

中文（繁體）(Chinese (Traditional))
n. - 工作表, 工作單

한국어 (Korean)
n. - 작업표, 기획 참고 자료 용지, 연습 문제지

日本語 (Japanese)
n. - ワークシート

עברית (Hebrew)
n. - ‮גיליון לרישום התקדמות בעבודה מסוימת, חוברת תרגול לתלמידים, גיליון עבודה‬

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