A database and spreadsheet are methods of using the same data to show data in 2 different formats.
 
Here is one article which comments on the values and difference for each
http://www.qcisolutions.com/dbinfo1.htm
 
more may be found with a web search using the terms
spreadsheet vs database.
 
General comment - In my opinion a database format could be more flexible in selecting data for printed reports.
 
Barbara Hass, retired librarian
 
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