Answer:
The answer is "paper-based accounting".
Explanation:
An excel sheet program is a software-based version of a sheet on paper formulas, in which anybody can conveniently use the sheet according to their needs.
- It may be used as a data input sheet, which is used as a calculation process.
- In this process, information processing was done by hand with a pen in paper accounting, whereas the spreadsheet includes cells inside to record the details.
