Split And Combine Names Of Employees In Excel Files

Dear friends,
You have list of employees in excel sheet with names and surnames in different columns. But you need full name (including surname) in a single column only. Do you know how to do this?
Or conversely, if you have full name in a single column but you want to have surname in different column. How to do this?
Pl see attached file for simple method.
Regards,

Thanks Mr.Aggarwal for such a informative post.It's really a good effort from your end to spread the knowledge of advance excel among the members of the site.