1. A method for providing a visual representation of a spreadsheet, said method comprising the steps of: identifying cells in the spreadsheet as data cells or calculation cells; identifying a collection of data entities and calculation entities for the visual representation, where each entity corresponds to one or more cells in the spreadsheet; positioning the entities in a predetermined configuration; connecting the entities by arrows based on their corresponding relationship in the spreadsheet to form the visual representation; detecting changes in the cells of the spreadsheet; and changing the entities in the visual representation to correspond to the detected changes in the cells of the spreadsheet to maintain a functional equivalence between the visual representation and the spreadsheet.