Aspreadsheet program is a computerized version of

A spreadsheet program is a computerized version of paper accounting.

Explanation:

A spreadsheet program is a computerized version of a paper accounting worksheet where everyone can easily use the sheet according to their need. For example, a spreadsheet can be used as a data entry sheet, as arithmetic operations. Data entry in paper accounting was done manually with paper whereas spreadsheet has cells in it to record the entries. Similarly, other operations such as recording the data, performing analytical operations were part of old system and these are now used in spreadsheet as a basic function.  In short, the spreadsheet is a very friendly application where values can be analyzed, stored, and modified as per requirements. These all defined tasks are part of paper based accounting now done using computer program.

Paper-based Accounting

Explanation:

The paper-based accounting is the old-fashioned way of keeping records of all transactions made in a business. No computers or systems are involved. Just like a spreadsheet program, a skilled accountant can set up the very basic ledger systems by hand using tools like pencils, books, rulers, and pads. It is a tedious task, but it always gets you going by increasing your understanding of all the operations in your business. However, paper-based accounting only works effectively with small businesses. Expansion means transitioning from paper-based to computer spreadsheets.