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==== Batch spreadsheet report generator BSRG ====
A [[batch processing|batch]] "spreadsheet" is indistinguishable from a batch compiler with added input data, producing an output report, ''i.e.'', a [[4GL]] or conventional, non-interactive, batch computer program. However, this concept of an electronic spreadsheet was outlined in the 1961 paper "Budgeting Models and System Simulation" by [[Richard Mattessich]].<ref>{{cite journal|title=Budgeting Models and System Simulation |first=Richard |last=Mattessich |author-link=Richard Mattessich|journal=The Accounting Review |volume=36 |issue=3 |year=1961 |pages=384–397 |jstor=242869}}</ref> The subsequent work by Mattessich (1964a, Chpt. 9, ''Accounting and Analytical Methods'') and its companion volume, Mattessich (1964b, ''Simulation of the Firm through a Budget Computer Program'') applied computerized spreadsheets to accounting and budgeting systems (on [[mainframe computer]]s programmed in [[FORTRAN IV]]). These batch Spreadsheets dealt primarily with the addition or subtraction of entire columns or rows (of input variables), rather than individual ''cells''.

In 1962, this concept of the spreadsheet, called BCL for Business Computer Language, was implemented on an [[IBM 1130]]{{Dubious|Inconsistent date / implementation computer for BCL|date=October 2020}} and in 1963 was [[ported]] to an [[IBM 7040]] by R. Brian Walsh at [[Marquette University]], [[Wisconsin]]. This program was written in [[Fortran]]. Primitive [[timesharing]] was available on those machines. In 1968 BCL was ported by Walsh to the [[IBM 360]]/67 timesharing machine at [[Washington State University]]. It was used to assist in the teaching of [[finance]] to business students. Students were able to take information prepared by the [[professor]] and manipulate it to represent it and show ratios etc. In 1964, a book entitled ''Business Computer Language'' was written by Kimball, Stoffells and Walsh. Both the book and program were copyrighted in 1966 and years later that [[copyright]] was renewed.<ref>{{citation |title=Business Computer Language |author=Brian Walsh |year=1996 |work=IT-Directors.com}}</ref>

Applied Data Resources had a FORTRAN preprocessor called Empires.

In the late 1960s, Xerox used BCL to develop a more sophisticated version for their timesharing system.