MS Excel will allow you to select which date you use as the beginning point for serial numbers.

In Personal Computers, this date is January 1, 1900.

Excel workbooks imported from the Macintosh environment require you to set the starting date to January 2, 1904--the date used on the Mac.

To set these two dates, follow the steps below:

1. Click on Tools | Options.
    
2. MS Excel will display the Options dialog box.
    
3. Make sure the Calculation tab is selected.
    
4. The 1904 Date System check box controls which dating system is used.
    
5. If the check box is not selected, then the January 1, 1900 starting date is used; if it is selected, then January 2, 1904 is used.

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