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Microsoft Excel is a commercial spreadsheet application written and distributed by Microsoft for Microsoft Windows and Mac OS X. The current versions at the time of writing this tutorial are 2010 for Microsoft Windows and 2011 for Mac OS X.

Microsoft Excel is a spreadsheet tool capable of performing calculations, analyzing data and integrating information from different programs.

By default, documents saved in Excel 2010 are saved with the .xlsx extension where as the file extension of the prior Excel versions is .xls.

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