Typically I go through these notes as I demonstrate it using the software on my projector. It gives them a visual to help learn the material better than it would reading from a textbook.
These notes include the following topics:
What are spreadsheets used for?
What is the purpose of a worksheet?
Parts of a worksheet
Working with a spreadsheet (moving around, entering data, formulas, formatting)
Entering data (difference between values and labels, formatting cells)
Editing data (moving, copying, removing, formatting)
How to create a chart
How to preview & print a worksheet (how to set print area)
Simple formulas v. Complex formulas
Rules for writing formulas
Benefits of using cell references instead of inputting values