no they are not

microsoft eccel

A spreadsheet or a sheet.

A spreadsheet or a sheet.

A spreadsheet or a sheet.

A spreadsheet or a sheet.

A spreadsheet or a sheet.

A spreadsheet or a sheet.

A spreadsheet or a sheet.

A spreadsheet or a sheet.

A spreadsheet or a sheet.

A spreadsheet or a sheet.

A spreadsheet or a sheet.

A spreadsheet or a sheet.

A spreadsheet or a sheet.

A spreadsheet or a sheet.

A spreadsheet or a sheet.

A spreadsheet or a sheet.

A spreadsheet or a sheet.

A spreadsheet or a sheet.

A spreadsheet or a sheet.

A spreadsheet or a sheet.

A spreadsheet or a sheet.

A spreadsheet or a sheet.

Both have advantages, depending on what you want to do. An accounts package can only do accounts, whereas a spreadsheet can do many kinds of things. An accounts package is specifically designed to do accounts, making it easier to set them up, whereas with a spreadsheet you would have to work out all the formulas yourself.