Do I need directories for branches?

I am planning on creating a very simple repository to store incremental
versions of spreadsheets for my personal financial planning. I will have,
for instance, a spreadsheet called mortgage which calculates based on current
payments when the mortgage will end.

I occasionally have to change the sheet (interest rate changes etc) so I will
then commit.

But also occasionally, I may want to explore alternative approaches to payment
or something, and I would then want to make a copy in the repository, and
work with than.

Question: Do I have to make a branch by having a "trunck" directory and the
copying a whole directory, or can I just make a copy of the basic spreadsheet
(in the repository) to a different name, and then checkout that file to work
on it?

-- 
Alan Chandler
alan@chandlerfamily.org.uk
First they ignore you, then they laugh at you,
 then they fight you, then you win. --Gandhi
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