You'll need to include more than a basic level of development and calculation in your spreadsheet. There are lots of free spreadsheets on the web. Most of which are very simple and easy to build. People aren't going to buy a spreadsheet that they can get for free. Take yours to the next level by adding all the value you can imagine. Then research on how you can offer a little bit more on the development and functionality side.
Protection of formulae : How often have you forgotten to protect the cell contains the formula that took you hours to test and perfect. It takes one instance of honest human error, and that formula is gone.
Spreadsheet: A table of rows and columns, free for the entry of data, or formulae for calculating actions on those data. Each row or column is said to contain many 'cells' and these cells serve as 'homes' for every shred of information.
Inconsistent data : This becomes most apparent when trying to find a particular record or cell, based on the contents. If a space is incorrectly added in the wrong place, the search or filter fails.
uses of spreadsheet
what is spreadsheet in excel
types of spreadsheet