MS Excel is basically a spreadsheet application. It is like a paper ledger constructed from rows and columns. The columns are the vertical spaces going up and down which are designated by letters on top of the spreadsheet. Rows on the other hand, are the horizontal spaces going left and right. They are designated by the numbers on the left side of the spreadsheet. When these row and columns intersect, they form grids. These grids are called cells which allow you to input data – texts, numbers, and various characters. The cells are then designated by setting just like points on a Cartesian plane. The columns then will serve as the Y-axis and rows as the X-axis. For example, if the cell is located on column B and at row 6, the cell would then be named B6.

The best applications of this computer ledger is when tallying a payroll, computing interest rates for a large number of clients, and many other tasks especially in accounting and finance. As mentioned earlier, texts, numbers and other characters can be typed into the spreadsheet. From these texts, numbers and characters, a formula can be generated and inputted to the cells. The formulas command the cells on what to do with the data being typed in to the spreadsheet. Having inputted all the necessary formulas in the spreadsheet, the only work left for you to do is to enter the numbers. Unlike the conventional paper ledger, you will not have to repeat computing every time the variables change. With the right formulas, MS excel will give you correct results every single time. Hence, human mistakes due to miscalculations, fatigue or stress will not occur with the spreadsheet no matter how long your list. Plus, you can stay organised and focus on the job without worrying about erasers, new formulas to produce or your calculator running out of batteries.

MS excel is a product of the Microsoft Corporation. The latest would be the MS Excel 2007 which is part of the MS Office package. MS excel provides a convenient and effective way of making a list or a ledger without getting your fingers sore.

**Original Authors:** Roz

**Edit Update Authors:** M.A.Harris

**Updated On:** 20/05/2009