Lewis Acid-Base Concept. The Lewis theory classifies a substance as an acid if it acts as an electron-pair acceptor and as a base if it acts as an electron-pair donor. Other ways of classifying substances as acids or bases are the Arrhenius concept and the Bronsted-Lowry concept.ewis Acid-Base Concept. The Lewis theory classifies a substance as an acid if it acts as an electron-pair acceptor and as a base if it acts as an electron-pair donor. Other ways of classifying substances as acids or bases are the Arrhenius concept and the Bronsted-Lowry concept.
Microsoft Excel was created by Microsoft Corporation. It was first released in 1985.
exists and is an alternate of . Excel is a spreadsheet developed by Microsoft but is by no means the first spreadsheet. The very first spreadsheet was developed (or invented) by Dan Bricklin and Bob Frankston called VisiCalc. VisiCalc was a spreadsheet written to operate on the Apple II computer and was released in 1979. The program was sold to Lotus who developed Lotus 123 from the VisiCalc principle. Lotus 123 was released in 1983.