A method for operating a computer which has access to data of a database, is disclosed. The method includes the steps of: creating a spreadsheet using a table calculation program; defining logic operations between various cells of the spreadsheet; defining an assignment of the data from the database to the cells of the spreadsheet; and generating a source code of a procedural, re-entrant-compatible programming language from the spreadsheet, which when called, reads data from the database, executes a logic operation on it and outputs the result of the logic operation. Also disclosed is a method for generating source code in a procedural, re-entrant-compatible programming language from a spreadsheet representation, wherein a source code is generated from a representation of algorithms and/or data in one or more spreadsheets in such a way that cell areas with the same formula structure are mapped onto one or more methods of the programming language.