This document provides an introduction to key concepts in Excel spreadsheets. It defines a spreadsheet as a program that displays data in a table called a worksheet. It is used to prepare budgets, financial statements, and for inventory management. A worksheet is a grid with columns and rows, also known as a spreadsheet. Cells are the intersections of rows and columns, and can contain labels, values, or formulas. Columns are vertical arrangements of cells identified by letters, and rows are horizontal arrangements identified by numbers. Functions are built-in formulas for common calculations, and operation symbols instruct the computer on mathematical operations. The fill handle tool copies data and formulas between cells and creates series.