When you start Excel an empty workbook is automatically opened for you.
You can easily create a new workbook by selecting (File > New) and clicking on Blank workbook in the New Workbook task pane.
You can also use the shortcut key (Ctrl + N).
Alternatively you can use the button on the Standard toolbar.

New - Creates a new workbook with the default number of worksheets.

When a workbook is open the name of the workbook is displayed in the title bar (top left hand corner).
If the name of the workbook does not have an extension associated with it, then the workbook has never been saved.
By default every new workbook consists of 3 worksheets although this can be changed by selecting (Tools > Options)(General tab, Sheets in new workbook).
You can also create workbook from Windows Explorer by right clicking in a folder and selecting (New > Microsoft Office Excel worksheet (this should say workbook ?).

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