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You can stop or prevent users from editing directly in cells in Excel. You have to lock and protect Cells in Excel by following these steps.
If multiple users work in the same Microsoft Excel file, you can limit their access to only the ranges where they need to work.
If you have sensitive data you'd like to keep from prying eyes in a Microsoft Excel file, the easiest way to protect it is with Excel's built-in password tools.
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How to Easily Merge and Split Cells in Excel - MSN
How to Merge Cells in Excel On top of making a sheet’s layout look clean, combining cells can also help group related data. That way, you don’t have to stretch cells to show more information.
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