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To merge cells:

              1.  Select the cells you want to merge.
              2.  On the Home tab, click the Merge & Center down arrow in the Alignment group.
                  A menu appears.

              3.  Click one of the following:

                   Merge & Center To merge  the  selected cells  and  display the data in  the centre of the
                                      merged cell.

                   Merge Across       To merge the selected cells in the same row into one large cell.

                   Merge Cells        To merge the selected cells into a single cell.

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            NUMBER FORMATTING                                                                                  1
            Excel provides various options to format numbers.
            A number format does not affect the actual cell value that
            Excel uses to perform calculations.




                                           To apply number formatting to the cells:
             2                               1.  Select the cells containing the numbers.
                                             2.  On the Home tab, in the Number group click:


                       Accounting          to add a currency symbol and a decimal point to the number value.
                   Number Format

                                           to multiply the number by 100 and display the number with a percentage
                       Percent Style       sign.

                       Comma Style         to add comma in a number as thousands separator.

                       Increase Decimal to increase the number of digits after the decimal point in the number.
                                           to  decrease  the  number  of  digits  after  the  decimal  point  in  the
                       Decrease Decimal    number.

                  Excel formats the numbers in the selected cells as per the selected option.

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