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Example of a spreadsheet holding data about a group of audio tracks. A spreadsheet is a computer application for computation, organization, analysis and storage of data in tabular form. [1] [2] [3] Spreadsheets were developed as computerized analogs of paper accounting worksheets. [4] The program operates on data entered in cells of a table.
Microsoft Excel is a spreadsheet editor developed by Microsoft for Windows, macOS, Android, iOS and iPadOS.It features calculation or computation capabilities, graphing tools, pivot tables, and a macro programming language called Visual Basic for Applications (VBA).
Although widespread use of the term data processing dates only from the 1950s, [2] data processing functions have been performed manually for millennia. For example, bookkeeping involves functions such as posting transactions and producing reports like the balance sheet and the cash flow statement.
An expense account is the right to reimbursement of money spent by employees for work-related purposes. [1] Some common expense accounts are Cost of sales, utilities expense, discount allowed, cleaning expense, depreciation expense, delivery expense, income tax expense, insurance expense, interest expense, advertising expense, promotion expense, repairs expense, maintenance expense, rent ...
Since personnel expenses represent the largest single component of non-interest expense in financial institutions, these costs must also be attributed more accurately to products and customers. Activity based costing, even though originally developed for manufacturing, may even be a more useful tool for doing this. [9] [10]
A Lotus 1-2-3 box, as seen in an exhibit at the Computer History Museum in 2008. Microsoft's early spreadsheet application Multiplan eventually gave way to Excel, which debuted on the Macintosh in 1985. It arrived on PCs with the release of Windows 2.x in 1987, but as Windows was not yet popular, it posed no serious threat to Lotus's ...
Further, most states deny tax exemption for interest income that is tax exempt at the federal level. CIT rates range from 1% to 12%, varying for every state. The most common federal taxable income is based on apportionment formulae. State and municipal taxes are deductible expenses for federal income tax purposes. [12]