A spreadsheet layout is set up on a visual display unit of a computer having a database in which each item of data is stored in a separate record which includes a label in addition to the data itself, by the steps of: (a) naming a new worksheet and presenting it blank; (b) naming and positioning concepts as row headings and column headings in cells of the worksheet; (c) saving the worksheet in a usage file; (d) inspecting the layout to determine which cells should contain data to be obtained from the database and to determine the labels of any data which should be contained in each cell; and (e) searching for matches between the labels so determined and labels of data items in the database and, if found, displaying those items in the relevant cells of the worksheet.