Examines the way in which the spreadsheet has developed into a sophisticated modelling tool. This has been achieved by considering various releases of Lotus 1‐2‐3 and the latest version of Microsoft Excel. Refers to specific spreadsheet facilities, but does not provide the mechanical details of invoking the various commands, in order that the ideas described can be transferred to other spreadsheets offering similar facilities. Explores the development of the spreadsheet on two fronts; first with reference to its functional and programmable capability, and second by considering the advancement of its “what if” facilities.
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