After the wide acceptance of the first edition of the book in the field of education, but also by public and private bodies, business executives and freelancers, this second edition has been enriched by the comparative presentation of different spreadsheet programs (2016, 2013, 2010 editions are covered and 2007 of Microsoft Excel, but also the free online applications Google Sheets and Excel Online). Also, new practical applications from more fields of knowledge have been added, and readers can "download" from the accompanying website the examples and applications for immediate use. This book is aimed at both beginners and experienced users of spreadsheet programs. In this book the authors transfer their many years of experience in teaching spreadsheet applications and demonstrate the range of possibilities they have in the fields of Economics and Management, but also in fields of other social and positive sciences. The book applies the innovative for the Greek area method of integrating practical applications of different levels of difficulty (in the sections entitled "Application") from a wide range of fields - Economics, Business Administration, Accounting, Finance, etc. - in the corresponding theory chapters . Anastasios A. Economidis is a Professor at the University of Macedonia and Director of the SMILE Laboratory (Smart & Mobile Interactive Learning Environments, http://smile.uom.gr). He teaches courses (postgraduate, undergraduate and continuing education) in Educational Technology, Digital Entrepreneurship, Computer and Network Technologies, Information Systems Applications in Economics and Management, E-Commerce, etc. He has published 2 books and hundreds of articles in scientific journals and conference proceedings. Venos Karatzoglou, PhD, MBA is an EDIP member in the Department of Economics at the University of Macedonia where he teaches Investment Appraisal, Accounting, and Drafting of Economic and Technical Studies using spreadsheets. He is a member of the SEP of the EAP and a visiting professor at the International University of Greece, with international research and writing activity. Theano Hatzidaki is an Informatics Technician, member of the Laboratory Teaching Staff of the Department of Economic Sciences of the University of Macedonia. He has been teaching the use of spreadsheet applications to graduates, university students and IEK students since 1993.).