This document discusses using Excel spreadsheets for educational purposes. It begins by defining Excel as a software for accounting and financial tasks using functions. It then provides examples of how teachers can use Excel for tasks like tracking student grades and statistics, creating schedules, and more. The document proceeds to provide a detailed step-by-step guide for constructing an Excel worksheet to organize and analyze student evaluation results, including inserting and formatting data, adding formulas to calculate averages, and creating graphs.