Attendance sheets in MS Excel are dynamic tools designed to track and manage attendance efficiently. Excel’s grid-based layout makes it easy to create tables with columns for employee names, dates, and attendance status, along with automated features like formulas to calculate totals or track patterns. Conditional formatting can highlight trends, such as frequent absences or tardiness, while filters and sorting options allow for quick analysis. These sheets are ideal for generating reports, integrating with payroll systems, and ensuring accurate and organized attendance records.