There are a lot of reasons to turn a spreadsheet into a finding aid. Maybe your donor sent you an inventory of a new accession in Excel, and you want to modify and re-use that data. Maybe you’ve determined that Excel has data entry features that Archivists’ Toolkit doesn’t have, and you want to take advantage of those. Maybe it’s the good in-between step between a legacy Word Document and structured data.
https://icantiemyownshoes.wordpress.com/2014/03/04/tutorial-how-to-turn-a-spreadsheet-into-the-contents-list-of-an-ead-encoded-finding-aid/