Sounds like you've never seen advanced Accounting spreadsheets because Excel definitely does not have left-to-right/top-to-bottom or even intermediate values re

Sounds like you've never seen advanced Accounting spreadsheets because Excel definitely does not have left-to-right/top-to-bottom or even intermediate values restrictions. There are some amazing Gordian knots people have programmed in Excel. You haven't really seen the horrors of programming in Excel until you've needed to use the "Formula Auditing" group of the Formulas tab in the Excel ribbon. Admittedly "Trace Dependents" and "Trace Precedents" are still rather more visual tools than their source code equivalents, but they are their own sort of fun.