MS Excel
Rounding errors can occur

When you show the results of formulas with different decimal places that the calculated results
When you use addition and subtraction in a formula
When you use multiplication, division, or exponentiation in a formula
Because excel uses hidden decimal places in computation

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MS Excel
How can you delete a record?

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
Delete the column from the worksheet
Select Data > Delete Record from the menu

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

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