In Excel logical data is usually derived from comparisons and determining conditions to see if the conditions fit or not. So for example you might want to see is one value greater than another or less than another or equal to another. Doing things like checking what is the correct rate of tax to deduct on a person's wage, depending on how much they earn would involve logical questions. There are a number of specialised functions provided by Excel for working with logical data and conditions. These are TRUE, FALSE, OR, AND, NOT and the most commonly used is IF. See the related question below for more information on the IF function.
They are under the category of Logical Functions.
IF function
Logical formulas will have some sort of comparison or condition in them. They will result in a TRUE or FALSE value. They will use some of the comparison operators like the greater than symbol and the less than symbol. They may use some of the logical functions, most commonly the IF function, but also others like AND, NOT and OR.
And
A logical function is one that can return a true value or a false value. They are usually used in doing comparisons and seeing if things are equal to each other or not, or which is higher or lower. The logical functions that Excel provides are: TRUE FALSE AND OR NOT IF
You can have up to 255 conditions in the AND function.
It is not necessarily more logical. However, Word is seen to be a simpler application to use and learn. Having learned it, there are a lot of things in it that you will also find in Excel. Things like the interface, keyboard shortcuts, icons, formatting etc. If you have already used Word, then you have already some knowledge of elements in using Excel, so you do not have to learn them again. That means you can focus your attention more on the things that are different and more complex in Excel.
Logical Test
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It stores data. Mainly that data is numbers, but it can also be text, dates or logical data. Excel also stores the formulas that are entered and the formatting of data that is entered.
Functions are formulas built into Excel. These come in a wide variety of specialised categories including Mathematical, Statistical, Logical, Financial, Scientific and many others.