Android, iphone and Windows smart phones are having office tools support which allows user to create, open and edit the document files. The office tools supports doc files, pdf files, xls files and ppt files. The office tools are mostly used in computers to edit or create the documents. Some Smartphones has the feature to edit or overwrite the document contents. Microsoft provides the MS-office package with Word, Excel, PowerPoint, OneNote etc. The PowerPoint is mostly used to make a presentation with slides. The Excel contains the spreadsheet which allows users to store and manipulate the data. The spreadsheet has rows and columns which can form the cells. Excel is mostly used to maintain a set of records, accounts, etc.