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That is not an easy question to deal with. Each spreadsheet is different and so the formulas needed are different. So a formula that is very useful for one spreadsheet may have no relevance whatsover in another one. So for this reason you would not look at what formulas are most useful, but at what functions are most useful. The most commonly used of those would ones like the SUM function or the AVERAGE function or the IF function, and many others. Excel has hundreds of functions. A lot of them are specialised, and so some that may be used a lot and are very useful for one person might never be used by someone else. So it is really down to who is using the spreadsheet and what they are doing with it.

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