education shows that worksheets are recommended mainly for assessment purposes. Worksheets should not be used for teaching as this is not developmentally appropriate for the education of young students. As an assessment tool, worksheets can be used by teachers to understand students’ previous knowledge, outcome of learning, and the process of learning; at the same time, they can be used to enable students to monitor the progress of their own learning. Worksheet generators are often used to develop the type of worksheets that contain a collection of similar problems. A worksheet generator is a software program that quickly generates a collection of problems, particularly in mathematics or numeracy. Such software is often used by teachers to make classroom materials and tests. Worksheet generators may be loaded on local computers or accessed via a website. There are also many worksheet generators that are available online. However, original worksheets can be made on applications such as word or powerpoint. Accounting In accounting, a worksheet often refers to a loose leaf piece of stationery from a columnar pad, as opposed to one that has been bound into a physical ledger book. From this, the term was extended to designate a single, two-dimensional array of data within a computerized spreadsheet program. Common types of worksheets used in business include financial statements, such as profit and loss reports. Analysts, investors, and accountants track a company's financial statements, balance sheets, and other data on worksheets. In spreadsheet programs like the open source LibreOffice Calc or Microsoft's Excel, a single document is known as a 'workbook' and may have by default three arrays or 'worksheets'. One advantage of such programs is that they can contain formulae so that if one cell value is changed, the entire document is automatically updated, based on those formulae. Taxes Many tax forms require complex calculations and table references to calculate a key value, or may require supplemental information that is only relevant in some cases. Rather than incorporating the calculations into the main form, they are often offloaded on a separate worksheet. The worksheet may be incorporated into the filing package, or may only be a tool for the filer to figure out the value, but without requiring the worksheet to be filed. As an example, in the United States, income tax is withheld from the payments made by employers to employees. If taxes are significantly underwithheld, there is a penalty