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In microsoft excel you can enter numbers and mathematical formulas into cells whether you enter a number or a formula you can reference the cell when you perform mathematical calculations such as addition subtraction multiplication or division. 1 excel formulas functions tips techniques excel makes use of formulas mathematical expressions that you create and functions mathematical expressions already available in excel to dynamically calculate results from data in your worksheets. Mr walkenbach has done a fabulous job in explaining the hardest concepts of excel in this hefty book although i am still out a bit on pivot tables which are not as easy as the lotus equals were that is the only weakness in the book. If you are new to excel spreadsheets you may find formulas intimidating excel formulas allow you to perform calculations on numerical data entered into a worksheetthey are used for basic number crunching such as addition or subtraction and for more complex calculations such as payroll deductions finding a students average on test results and calculating mortgage payments