In Microsoft Excel , the default direction of the Worksheet is left to right .
You could easily modify this behaviour in Excel 2007 or Excel 2010 by changing the settings in Excel .
1. In Excel 2010 , Navigate to File -> Options
2. Click the Advanced link in the left sidebar
3. In the Display Group , you will find the default direction , select Right-to-left and Click OK
4. You will now see the Worksheet Direction changed for the new worksheet created henceforth.