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Business owners, teachers, and office workers and other types of people who do computer work for businesses (like tracking expenses, etc.). For them, Microsoft Excel is a staple.

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It is not merely a book-keeper's tool. It is also very useful for scientific and engineering calculations, with the understanding that its programmers cannot understand scientific graphs properly! (How many degrees are there in a circle, Mr. Gates?) You can for example write basic mathematical models in which you can observe all the numerical consequences of changing any one variable.

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