Personal computer spreadsheet programs such as Microsoft Excel are widely used by business users, and they allow
the user to enter data in a series of rows and columns so the data can be manipulated using a wide range of functions.
The popularity of spreadsheet applications has enabled users to conduct sophisticated data analysis that has greatly
enhanced their ability to understand the data and make better decisions. Unfortunately, as in the old adage “When the
only tool you have is a hammer, every problem looks like a nail,” users have become so adept at working with spreadsheets,
they tend to use them to complete tasks for which spreadsheets are not appropriate.