There are different manners of teaching a spreadsheet program. In any case, it is intended that the teacher settles the objectives of the course and adapts them to the particular audience he/she has to deal with. This paper aims at providing any teacher whatever his/her specific objectives and his/her audience with elements to help him/her building a course. It focuses mainly on two important issues: 1 - select in all that may be said about such complex tools, what is prior to know and to teach, i.e. what leads to autonomy in using but also to autonomy in learning (because everything cannot be taught) and 2 - show how concepts are closely related to good formatting considerations. A method based on the "invariants of information processing" is outlined, partially illustrated and an implementation is described throughout a course designed for students preparing a master in Education Sciences.