Purpose of merging cells is used merge two cells or select range of cells.
Step-by-step explanation:
In MS- excel Merging cell is one of best featured available for end user. By using these merging cells feature end user merge the cell contains into single cells. Merging cells end user selects the range and right clicks select format option from menu and select alignment tab and click merge cells.
End user can also merge cells by click on home tab and select or click alignment tab and select merge and center and it has more options such as merge and center, merge and across, merge cells and unmerge.