Language
Code written in VBA is compiled to a proprietary intermediate language called P-code (packed code), which the hosting applications (Access, Excel, Word, Outlook, and PowerPoint) store as a separate stream in COM Structured Storage files (e.g., .doc or .xls) independent of the document streams. The intermediate code is then executed by a virtual machine (hosted by the hosting application). Despite its resemblance to many old BASIC dialects (particularly Microsoft BASIC, from which it is indirectly derived), VBA is incompatible with any of them except Visual Basic, where source-code of VBA modules and classes can be directly imported, and which shares the same library and virtual machine. Compatibility ends with Visual Basic version 6; VBA is incompatible with Visual Basic .NET (VB.NET). VBA is proprietary to Microsoft and, apart from the COM interface, is not an open standard.
Read more about this topic: Visual Basic For Applications
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