A spreadsheet is a program that displays data in a table called a worksheet. It is used to prepare budgets, financial statements, inventory management, and create charts. A worksheet is a grid with columns and rows, where each intersection is called a cell. Cells can contain labels, values, or formulas. Formulas use functions, cell references, and mathematical operators to perform calculations. Common functions include addition, subtraction, multiplication, division, and average. Spreadsheets allow users to sort and filter data, format cells and worksheets, and create charts to visualize data trends.