Waterfall charts are very common. You see them everywhere. They let you visualize a series of Business events, drivers or activities to explain 2 data points. An example below is a 2013 Revenue waterfall for a Business. It explains where the incremental revenue in 2013 was generated from.
There are tonnes of excel tutorials out there, but here is one for google spreadsheets.
There are tonnes of excel tutorials out there, but here is one for google spreadsheets.