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Sometimes it's necessary to split cells in a spreadsheet, and Microsoft Excel makes it easy enough to do.
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How to Easily Merge and Split Cells in Excel - MSN

How to Merge Cells in Excel On top of making a sheet’s layout look clean, combining cells can also help group related data. That way, you don’t have to stretch cells to show more information.
You can split cells into columns in Excel using the "Text to Columns" tool, which is a great way to organize lots of data.
How to Split a Cell in Excel 2007. Even if you've never created a merged cell in a business spreadsheet, you may receive a spreadsheet that has one. Excel allows you to combine multiple cells into ...
If your Excel cell or row contains two or more values, you can split that data across multiple cells. For Excel to divide the values, however, the cell must contain a delimiter, a character that ...
If you need to conditionally split values into multiple columns in Microsoft Excel, consider using the IF() function. Here's how.
It's easy to divide in Excel to make calculations and analyze data in a spreadsheet. Here's what you need to know to do it.
The Excel TEXTSPLIT function can split text strings by using row or column delimiters. Learn how to use the new TEXTSPLIT () function in Excel.
Learn how to use the Text to Columns options to split comma seperated text in Microsoft Excel. You can do the same in Google Sheets as well.