Following this same line of reasoning, the date Septemwould correspond to the serial number 40074 since it is that many days after January 1, 1900. For example, Janucorresponds to the serial number 2 and Janucorresponds to 10. How does this conversion process work? For dates, the Windows version of Excel uses a method known as the “1900 system” in which Januis assigned the serial number of 1, and each date after that is assigned a new serial number in sequence. That is, it may be obvious to you and me that the “difference” between January 5 and January 6 of the same year is 1 day, but Excel needs to convert these dates to real numbers like 3943 before it can subtract one value from the other. Have you ever tried to generate a date or time value in Excel and ended up seeing something that looked like a number instead? These numeric values are called serial numbers, and Excel stores date and time information in this format in order to perform calculations on these values.
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