Indents

Indent:
Generally, in Microsoft Excel, the Tab key does not indent text in a cell like it does, let’s say, in Microsoft Word; it just moves the pointer to the next cell. To change the indentation of the cell contents, use the Indent icons that reside right underneath the Orientation button.

To move text further to the right, click the Increase Indent icon. If you have gone too far right, click the Decrease Indent icon to move the text back to the left and this how indents are working in the Excel cells. So, it’s so simple to use.

How to increase indent to a selected cell?
Select a cell that you want to increase the indent tool =>
Select Home tab =>
Click Increase Indent tool.

For more understand, look at the screenshot please:

Merge & Center:
Special mention in MS-Excel, you can't split an individual cell, but you can make it appear as if a cell has been split by merging the cells above it. For example, you have data like me that I entered in below under the name of the heading “Bright Level” (See the screenshot below). When you merge two or more adjacent horizontal or vertical cells, the cells become one larger cell that is displayed across multiple columns or rows. In the following example, using the Merge & Center command centers the text in the merged cell.

When you merge multiple cells, the contents of only one cell (the upper-left cell for left-to-right languages, or the upper-right cell for right-to-left languages) appear in the merged cell. The contents of the other cells that you merge are deleted.

After merging cells, you can split a merged cell into separate cells again. If you don't remember where you have merged cells, you can use the Find command to quickly locate merged cells. You cannot split an unmerged cell. If you are looking for information about how to split the contents of an unmerged cell across multiple cells.

Note: Confirm yourself first that the data you want to end up in the merged cell is in the upper-left cell. All data in the other merged cells will be deleted. To keep any data from the other cells, copy it to another spot in the worksheet before you merge.

How to merge the selected cells together in MS-Excel Sheet?
Select cells that you want to merge together =>
Select Home Menu =>
Click Merge and Center drop-down button =>
Click Merge Cells.

For more understand, look at the screenshot please: