Microsoft Excel spreadsheet app lets you create, view, edit and share your files with others quickly and easily. It also lets you view and edit workbooks attached to email messages. Work in accounting, auditing, finance or other fields, with anyone, anywhere, with confidence. With Excel, your Office moves with you and can implement the most complex formulas, with amazing features
Microsoft Excel and can be purchased for $139.99 or is part of Office 365 which offers you a 1-month trial and includes: Excel, PowerPoint, OneDrive, Skype, Outlook, and Word for $69.99 a year.
If you only need Excel, purchasing it is the better option for you but most want access to the other apps and elect to use the subscription option.