If you want to use VBA (Visual Basic for Applications) or use Macro’s in Excel 2010 you need to access the Developer view. In Excel 2007 this was a checkbox setting in the general options, but this has changed with Excel 2010.
In order to enable the Developer tab in the ribbon you should follow the following steps:
1) Open the File menu on the left side of the screen
2) Click options
3) Select ‘Customize Ribbon’
4) Enable the checkbox ‘Developer’
Now when you open Excel you have a new tab in the ribbon. Here you can find VBA and the Macro’s.