Assistant Excel Learner is a free Android application developed by Khmer 4 Khmer. It falls under the Education & Reference category and is a comprehensive guide to learning MS Excel Formulas, Functions, and Shortcuts. The app is suitable for beginners, advanced learners, schools, and businesses.

With over 500 Excel formulas and examples, the app covers a wide range of functions, including Count, Sum, Average, Min and Max, Lookup, If, conditional formatting, data validation, Round, Date and Time, Date series, Text, Financial, Vlookup in Excel 2018, and more. 

The app is also equipped with a search feature that allows users to search for specific formulas and functions, making it easy to find what they need. In addition to the formulas and functions, the app includes all Excel shortcuts to speed up work with Excel 2018 and 2010. 

Overall, Assistant Excel Learner is a well-organized and simple app that provides a rich learning experience for anyone interested in mastering Excel. However, it should be noted that the app's content is not the developer's property and is sourced from various free websites.