The term "spread sheet" (nowadays "spreadsheet") has a long tradition; reference to its non-computerized version can be found in the first edition of Eric L. Kohler's Dictionary for Accountants (1952--for recent editions see: W.W. Cooper and Y. Ijiri: Kohler's Dictionary for Accountants, Prentice-Hall, Inc.) and refers to a worksheet providing a two way analysis of accounting data (e.g., an accounting matrix in which the columns and rows constitute either debit and credit sides respectively or reverse).