Halim, the key word in my comments is inert, meaning that the data does
nothing but reside on the file. That is my concept of data base. Like your
text files that do nothing but store the data. To use the data, you must
extract it and use another tool to calculate, arrange, and graphically
display the data.
Excel has limited use as a data base file, as Jim pointed out. It was not
designed for use as a data base, but it was designed for use with data from
other data bases to do analytical processes and accounting functions. While
Excel allows the user to set up formatted records, and appears to be the same
as a data base file, it is not. Data base files have specific data fields
within a data record. The data record is of specific length and each record
has the same specifications. While Excel records might look the same,
technically speaking they are not.