Microsoft Excel or MS Excel is a Spread Sheet Application
Microsoft Excel was based on another program, the first spreadsheet, known as Visicalc. It was invented by two men called Bob Frankston and Dan Bricklin in 1978 and launched in 1979. There were a number of other spreadsheet programs around before Excel too, including one called Multiplan that Microsoft had created. Multiplan was launched in 1982 and Excel in 1985.
A spreadsheet is an application with that simulates and accounting sheet with the ability to re calculate/refresh formulae, functions & in built tools that represent data.
There a bunch of those spreadsheets available in the market today but of those the most successful one is the Microsoft Excel. The below are other spreadsheet applications that run on Windows.