If it wasn't for the OP's mention of "customer enquiries" I might agree with you.
While a simple spreadsheet could certainly provide a (less-than-fully-featured) tracking system for products sales, shipping costs, etc., once you add "customer enquiries" to the mix, things get a bit more complicated. Excel isn't really set to to handle those types of records.
Over the years I've dealt with more than a few questions about using Excel to track emails, service calls, data dumps from chat sessions, etc. Even though there are various text-related functions built into the application, Excel was never designed to deal with text efficiently.
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message edited by DerbyDad03