Answer:
If he want to refer to first cell or row each time a record is entered so there is a feature in excel spreadsheet named as freeze panes this will let you freeze the first cell/row or required data to be freeze at the top and can scroll up down the whole spreadsheet but that freeze data will be at top any time you want to see there is no need to scroll up. all the remaining sheet can be scroll down else than the freeze data.
I hope it will help you!