Using an inbuilt Excel formula vs creating a formula with VBA?

But they're both code.

If you agree to the statement that any accountant which uses Excel formulas to do bookkeeping is also a software developer, then yes, you and OP are correct.

> If you agree to the statement that any accountant which uses Excel formulas to do bookkeeping is also a software developer

They are as much a software developer as they are a writer because they write e-mails; a presenter because they present the annual accounts to the CFO; and a cleaner because they put away their mugs at the end of the day (usually.. hopefully..)

You don’t have to be someone because you sometimes do something that other person also does.

Why do you think you have to be a 'software' developer to write code though?

Lots of people write code, using lots of applications and devices - spreadsheets, MATLAB, database queries, it's all code.