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.

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
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


But if you only want to change the sheet direction of a worksheet or worksheets in a workbook that
you received in your mail box then you have two options.

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.

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