Why do accountants use worksheets?
The computerised spreadsheet is actually based on the paper-based spreadsheet that accountants would have used before the invention of computerised spreadsheets. A computerised spreadsheet is far more efficient and easier to work with and does a lot of things automatically, that they would have to do themselves on paper. This reduces their need to have to start re-doing calculations once they find a mistake. That was why the spreadsheet was invented, in order to make an accountant’s job easier. As a result, a lot of accountants use spreadsheets.