Submitted by infojunkie on Mon, 2007-09-24 23:12.
Excel is like a giant matrix programming pad. Take a financial statement for example: I am just learning to read one and I am discovering the logic behind the usage of the tool.
The statement can be considered a computer program made up of arithmetic and logic operations on matrices. One of its output is the Balance Sheet, that pulls results (i.e., invokes functions) from the various other sheets, namely: Income Statement, Cash Flow Statement, Revenues, Expenses, etc.