Using multiple sheets in one workbook allows you to keep data from various sources in one workbook and to perform calculations on the data from various sources.  This would not be possible if the data were stored in separate files.  For example, you could keep your store's expense records for each quarter on a different sheet--one sheet for each quarter.  Then at the end of the fiscal year, you could prepare a consolidated worksheet by adding the data for each quarter.  A consolidated worksheet is a summary of the other sheets in the workbook.

The easiest way to create second, third, etc. sheets that look basically the same as the first sheet is to copy the data from the first sheet to the other sheets.   Select the data on Sheet 1 to be copied and hit the Copy button on the toolbar (or use the keyboard shortcut, CTRL/C).    Make sure your pointer is positioned on the new sheet in the same cell as the upper left cell of the range on the previous sheet.  Then click the Paste button on the toolbar (or use the keyboard shortcut, CTRL/V).

By default, Excel gives you three sheets in every workbook.  If you need more than three sheets, you can insert additional sheets by selecting Worksheet from the Insert menu. You could also insert an additional sheet by right-clicking on a sheet tab and selecting Insert from the shortcut menu, then selecting Worksheet and clicking OK.  New sheets are inserted to the left (in front of) of the current sheet.  You can rearrange the sheets in any order by dragging the sheet tab to a new position.

You can easily name the sheets instead of using the default names of Sheet 1, Sheet 2, Sheet 3, etc.  Simply double-click on the sheet tab and type the name you wish the sheet to have.

Go to Grouping Worksheets.
 

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