The basic elements of M.S. Excel are as follows :

1. Work Book: Each file of excel is known as Work Book. There can be many work sheet in any work book. We can store information in an organised way in a single work book. A work book opens with their worksheet by default and maximum 255 worksheets can be there.

2. Worksheet : Worksheet can be called a window made of rows and columns. It is used for financial document or project planning of an organisation. Worksheet is used with mouse so it is easy to format.

3. Row: Row is a horizontal block made by cell. Which runs from left to right in a worksheet.

4. Column: It is a vertical block of cells which runs in entire worksheet there are 16,384 columns in a worksheet.

5. Cell: The smallest unit of Excel is called cell.

6. Formula: It is a sequence of standard, name, cell references functions and operators entered in a cell which give a new value together.

7. Function: Function’s are predefined formulas which makes sometimes complex calculations and for this it uses a particular value in a particular sequence to get a result.