This document discusses Microsoft Excel functions and their use. It begins by stating the lesson objectives of describing Excel functions, using selected functions to solve problems, and valuing the importance of Excel. It then provides examples of commonly used Excel functions like SUM, AVERAGE, COUNT, MIN, MAX, SUMIF, and AVERAGEIF. It explains how formulas and functions allow automatic calculations in Excel using cell references. The document emphasizes that functions are pre-defined and available to use in Excel.