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If you have one already, no problem you're covered for all the apps installed on a single tablet in addition to your PC if you have an Office 365 Personal subscription ($6.99 a month) or on up to five different tablets alongside your five PCs or Macs if you have the Office 365 Home sub ($9.99). To use more advanced features, though (Pivot tables in Excel, say) you'll need an Office 365 subscription. The core free apps allow you to open or create documents, run basic editing operations or save them. Everything is very configurable, formatting is preserved so documents look just as you'd expect, and you can save and share your documents via Dropbox, OneDrive, OneDrive for Business and SharePoint. There are templates, tables, footnotes, filters, charts, transitions and just about everything else you'll need. You can use voice dictation to create a document, perhaps, or AirPlay to project your finished presentation. There's solid integration with other iOS features. Menus have been optimised for touch objects can be dragged, rotated or resized with a swipe, and the interface scales properly in both portrait and landscape mode.
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But at the same time, they're not just a port of the regular desktop version. The apps have a familiar interface, with the same Ribbon interface and layout.
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Excel is one of three apps that make up Microsoft's Office suite for iOS users - Word and PowerPoint are, unsurprisingly, the other two.