This is a topic of research. Check out this very short paper by Robin Abraham, et al. titled "Speadsheet Programming":

http://eusesconsortium.org/pubs/searchable/sheets.pdf

Also, check out the work by Simon Peyton Jones on spreadsheets as functional programming for the masses.

One of my pet projects right now is an Hour of Code presentation that leverages the knowledge of spreadsheet users to learn the basics of programming in Scheme.