MS Excel
Edit > Delete command

Deletes the content of a cell
Deletes selected cells
Deletes Formats of cell
Deletes the comment of cell

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MS Excel
When a row of data is to be converted into columns

Select the cells then place the cell pointer on new cell and choose Paste Special, mark Transpose check box and click OK
Copy the cells in column then choose Paste Special, then click Transpose and OK
Copy the cells in row, select the same number of cells in row and paste
Copy the cells then go to Cells then on Alignment tab click Transpose check box and click OK

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MS Excel
How can you delete a record?

Delete the column from the worksheet
Select Data > Delete Record from the menu
Click the Delete button on the Standard toolbar
Select Data > Form from the menu to open the Data Form dialog box, find the record and Click the Delete button

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