Books about computers and information systems are widely used in leading business schools. All of these books fall into a general category called Information Technology or IT. Since a fair knowledge of IT is vital for any Business students, many students take at least a few of the IT courses. Some IT courses focus on specialized areas such as database management, programming languages, web technologies or simulation. However, many of these are not really used by many professionals, but Excel based tools are widely used by most of the professionals. So, mastering MS Excel is an important element for any Business graduate or professionals nowadays. Since spreadsheet is the most widely used business software, this manual is designed in such a way that a student would see and appreciate the power of the tools surrounding the spreadsheet. This manual describes how the software is used, particularly in handling business data is demonstrated with practical business applications developed around Microsoft Office and Excel. This manual can be used by anyone who is dealing with Excel, and indeed by Business graduates or professionals.