Code. Power Query and the functional language M Code (M) are the heart and soul of Microsoft's power data analysis tools: Excel, Power BI Desktop and Dataflows. The beautiful data driven and insightful PivotTables, Power BI solutions and Dashboards that you create usually require that you use Power Query and M Code to get, transform and load the data before you create the final reports and visuals. For many data analysis jobs, using the SQL language to perform ETL (extract, transform and load) is the preferred tool. Maybe even R or Python. But if you use Power BI or Excel, you better also be masterful with M Code and Power Query. Together, they give you the power to connect to multiple data sources, structuring your data with ease, and load to the worksheet, the data model in Excel or Power BI or Dataflow's Data Hub. As an accountant, professor, data analyst, author, Excel MVP and YouTuber for about 20 years, my specialty is in telling stories with videos and books to make complicated things less complicated and to inspire you to have fun with the power you can gain over data.