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.
Excel is composed of spreadsheets similar to traditional paper spreadsheets. Each spreadsheet is made up of cells that can be manipulated, and the text in each can be formatted to the user's liking. Access is composed of tables, queries, forms, reports, macros and modules. It is more difficult to extract data from Excel spreadsheets because you need built-in formulas to look up information.