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Page 6 Microsoft Office It is unfortunate that, because of an Office-wide change mentioned on the first page, the exact market Excel targets is likely to be the same market likely to avoid this particular version. Speaking as the ex-employee of a large government body, I can attest as to the reliance of organisations on the flexibility and power of VB compared with just plugging formulae into cells. For casual users of Excel, or the self-employed, the new ledgers will be a real boon. Not only do they make it easy for a first time user to create a professional looking document without needing a professional IT qualification, but they should also be of benefit to current users who want to repurpose the time usually wasted on producing a decent looking document and put it to the better use of making some money.