Values and references
A spreadsheet is a set of values and rules
Each cell can hold a value, a date, text, or a formula that computes from other cells. Calc displays the result, while the formula bar shows the rule behind it. Keeping values and rules separate makes a sheet easier to audit: click any total and you can see exactly which cells it depends on. A total that is typed by hand cannot be checked in the same way, and when the numbers underneath change, a typed total stays wrong without telling you.
Start a new sheet by deciding what is input and what is computed. Names, dates, quantities, and prices are inputs. Totals, averages, and counts are rules. That one decision keeps the sheet honest every time you edit it.
Formulas start with a link to other cells
A simple formula such as =A1+B1 adds two cells and updates when they change. Relative references move when you copy a formula, which suits row-by-row work: one formula written for the first row can fill every row below it. Absolute references with dollar signs stay fixed, which suits a rate or a tax figure that should stay on the same cell wherever the formula travels. Choosing the wrong type is a common source of quiet errors, because the sheet still computes — just against the wrong cells.
A quick test helps: copy the formula one step and look at what it points to. If the reference moved the way you wanted, it is relative. If it stayed put, it is absolute. Do that check before you fill a whole column, not after.
A grid sheet beside the working document, so values and the rules behind them stay in view together.