Beth Sheehan would like assistance in determining whether a spreadsheet designed by her department for student use can be modified to meet accessibility requirements. She has concerns about some elements of the spreadsheet, especially its merged cells. The document in question is a Google Sheet which students will be encouraged to download for themselves as an Excel file after filling it out.
Excel
If you are supplementing your course with interactive course materials such as fillable PDFs or E-text, you'll want to make sure disabled students are able to complete these items independently. The materials must be made accessible before sharing or assigning to the class. Most materials can be made accessible relatively quickly so that all students have the same material at the same time.
This category includes such things as Google Docs, Clickers, PDFs, and E-text.