This case is based on the experience of a small financial firm, Shiva Financial Services (SFS), involved in the collection of bills for a large cell phone operator. SFS uses electronic spreadsheets extensively in monitoring the collection process. The case illustrates the way SFS uses the spreadsheet software for data management functions using very primitive features. The exercise is to suggest better ways of handling data management operations with spreadsheet software and also to identify the limitations of spreadsheet software in modeling data processing applications.