For Excel 2007 it is on the Insert tab of the menu ribbon.
The ribbon.
Ribbon Commands
ribbon commands
Tabs, buttons, and groups
ribbon
hang and shoot...
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Ribbon
Bullets and Numbering are used to make lists inside a word processing document. The home ribbon located inside the top portion of a word document is where the "bullets and numbering" buttons are located. Inside "paragraph" grey box, 3rd from the left is the align buttons. Above these buttons is Bullets (on the left) and Numbering (on the right). Both are format-able to your specifics by choosing a symbol from the list or a letter.
Design
The right click button