This may require some explaining. That's the classic game "Pong", but coded in Visual Basic and played through Excel. On its most basic form, Pong happens to be one of the easiest games to program from scratch (the easiest one probably being Snake).
Now, if there's something Visual Basic is not prepared to handle at all, that's date and time information; but if there's something else Visual Basic is not prepared to handle, that's a game such as this. Of course you can do it (and it has been done,
credit goes to this madman), but choosing to use a programming environment meant to move data around in spreadsheets to code a game just increases the difficult of the whole process a hell of a lot with no real payoff.
So all in all, making Pong is not that hard. Definitely challenging for a beginner, but manageable. But programming it in Visual Basic makes it insanely complicated for no good reason. Deciding to port Pong to Excel is an arduous endeavor, and at best you get out of it some sense of accomplishment for managing to do it despite it all, but you still wasted a bunch of time in doing something that didn't need to be that hard.