I'll start the ball rolling by offering access to a couple of 'tutorials' I
wrote as "introduction to Excel" type documents, you may find them useful in
some fashion.

http://www.jlathamsite.com/LearningPage.htm

On that page there are a few and I'm thinking that there are two .pdf files
and one .xls file you could use.  The first .pdf listed, Excel Fundamentals,
is a very basic introduction and does not have an associated workbook, the
second one, Excel Basics, has a downloadable .xls file to go along with it.  
The others could be useful to the class later, but not as an introduction.  
The first one (Fundamentals) is built around pre-2007 versions of Excel in
explaining the menu and toolbar - nothing done yet for Excel 2007.

Hope that gets you started.

Hi Tom

Microsoft offer some great free online courses:
http://office.microsoft.com/en-us/training/CR061831141033.aspx that they
could do.

Also, I would recommend using Data->Form for data entry for beginners.

Good luck :-)

Lucy