Microsoft Excel is a spreadsheet program included in the Microsoft Office suite of applications. Spreadsheets present tables of values arranged in rows and columns that can be manipulated mathematically using both basic and complex arithmetic operations and functions. That means it's used to create grids of text, numbers, and formulas specifying calculations. That's extremely valuable for many businesses, which use it to record expenditures and income, plan budgets, chart data and succinctly present fiscal results. Among the computer programs which exist, Microsoft Excel is one of the most important because of the key role it plays in many sectors. ... Many businesses, personal and institutional enterprises have embraced the use of Excel because of its utility and the ability to serve as a visual basic for different applications.