Computer models of mathematical data, such as budgets, are usually done using a spreadsheet
application that processes and performs calculations on the data entered by the user. For example, a
computer model of a school's budget might show that the school will run out of money before the
end of the term if it hires an extra teacher.
Cells can contain numbers, text or formulae
This labelling of rows and columns is used to give each cell a cell
address or reference, for example, C5 means column C, row 5.