In computing, a program that mimics a sheet of ruled paper, divided into columns and rows. The user enters values in the sheet, then instructs the program to perform some operation on them, such as totalling a column or finding the average of a series of numbers. Highly complex numerical analyses may be built up from these simple steps. Spreadsheets are widely used in business for forecasting and financial control. The first spreadsheet program, VisiCalc, appeared 1979.