Sheet Direction in Excel 2007-2010
Default sheet direction for new workbooks
In Excel 97-2003 there is always a option in Tools>Options on the International tab to change the default sheet direction. But in Excel 2007 there is only a option to change the default direction in Office Button>Excel Options...Advanced if you have installed at least one RightToLeft language.
In Excel 2010 they add this option back in File>Options...Advanced.
Screenshot from Excel 2003 :

But we can always change the default direction with VBA code if every new workbook you create is wrong:
The default sheet direction for Excel you can change with this code line in every Excel version.
Application.DefaultSheetDirection = xlLTR 'or use xlRTL
Do this one time to change the default direction
1: Alt F11 to open the VBA editor
2: Ctrl g to open the Immediate window
In the Immediate window type
Application.DefaultSheetDirection = xlLTR
And press Enter
3: Alt q to close the VBA editor
4: Create a new workbook to test it
Change ActiveWorksheet direction
In Excel 97-2003 there is always a option in Tools>Options on the International tab to change it.
In Excel 2010 you can also change it in the user interface : File>Options...Advanced
You have this option in Excel 2007-2010.
Right click on the QAT and choose Customize Quick Access Toolbar.
Select “All Commands” In the “Choose commands from” dropdown.
Select "Right to Left Document"
Add
OK
Or use this toggle macro in Excel 97-2010.
Sub Toggle_Sheet_Direction_ActiveSheet()
ActiveSheet.DisplayRightToLeft = Not ActiveSheet.DisplayRightToLeft
End Sub
Suggestion: Copy this macro in your PERSONAL.XLSB so you
can use it if you open a workbook with another sheet direction as your default.
See this page
http://www.rondebruin.nl/personal.htm