Microsoft Excel is a program in the Microsoft Office suite that uses spreadsheets and workbooks to calculate, organize and create other reports. Opening two Excel spreadsheets at once is beneficial as it allows you to switch back and forth between files, compare formulas and results, and copy and paste if needed. If you use the Open function in Excel, it will simply override the currently open file. To open two spreadsheets and switch back and forth between them you need to go to the Start menu.
Click on "Start" then "Programs." Locate Microsoft Excel and click once. This will open one application of the program.
Minimize the program by clicking on the "Minimize" button on the top right-hand corner.
Click on "Start," then "Programs" and click on "Microsoft Excel" again. This will bring up a second application of the program. You will see two applications open on the Windows taskbar at the bottom of the screen.