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On a new Worksheet, click in B2 and type 100. In C2 type 100, in D2 type 100, in E2 type 100, in F2 type 100. Click in G2 and use the AutoSum feature on your Standard Toolbar to sum the range B2:F2. Select the entire column D by selecting the column reference (the D with the grey background). Go to Format>Column>Hide. You will notice now that column D has disappeared, but the result of your formula, 500 has not changed. This is because you have only hidden the column, not deleted it.
Highlight the entire columns C and D go to Format>Column>Unhide. Notice that you have now unhidden column D.
As mentioned above, you can also perform the hide/unhide operation by right clicking and selecting either Hide or Unhide from the shortcut menu. This is my preferred option, but it is up to you which one you use. Lets have a go at hiding some rows, using the right click option.
In B3 type 100, in B4 type 100, in B5 type 100, in B6 type 100, B7 type 100. In B8 use the AutoSum feature to sum the range B3:B7. Now select the entire row 3 by selecting the row reference. Right click and select Hide. Select the entire row 5 by selecting the row reference. Right click and select Hide.
You should now have two rows hidden, but your formula result will still be 500. Lets unhide the rows now.
You can also hide sheets using Format>Sheet>Hide. You need to be aware that the right click option is not available if you wish to hide a sheet. You must do it via Format>Sheet. As with hidden rows and columns you can still reference the hidden sheet via a formula and have it return the correct value. Of course though it is wise to reference the sheet while it is visible and use the mouse pointing method to build your reference and then hide it. If you go to Format>Sheet>Hide and the UnHide is greyed out this means there are no Worksheets hidden within the Workbook. If there are sheets hidden the Hide will not be greyed out and selecting it will display the Unhide dialog box. Within this box will be the names of all hidden sheets, to unhide one simply select the sheet name from the box and clicks OK or double click it (the sheet name).