DEVICE AND METHOD FOR SPREADSHEET PROCESSING AND TRANSMISSION MEDIUM

PROBLEM TO BE SOLVED: To easily prepare or correct a spreadsheet by preparing the spreadsheet corresponding to hierarchies and items adjusted by a hierarchy adjusting means for adjusting the hierarchies of items on rows or columns consisting of the spreadsheet and an item adjusting means for adjusting the items while keeping consistency with the hierarchies of the spreadsheet. SOLUTION: A spreadsheet processor is provided with the hierarchy adjusting means, item adjusting means and spreadsheet preparing means. When setting the number of items required for hierarchies on the row side and the column side and a user clicks a hierarchy V-2 on a display while using a mouse. A CPU displays a cell. The user inputs the number of items to be formed on the hierarchy V-2 to the cell. In this case, since three items of V-21 to V-23 exist on the hierarchy V-2, '3' is inputted to the cell. When three items V-21 to V-23 are generated on the hierarchy V-2, at the same time, the CPU generates three items V-31 to V-33 at correspondent positions on a low-order hierarchy V-3 as well.