Simple Inventory Software for Windows CE 5.0

Develop an application to run on a hand-held with Windows CE 5.0, for taking physical inventories in a warehouse. The user should be able to scan barcode of products, register product (barcode) locations, change product locations, register quantity, etc. All the operation will be off-line, so the data collected must be stored in the hand-held computer. More than one hand-held will be used to take inventories, so the data must be transferred to a PC and merged in one file containing all data collected from all hand-held. Data must be saved in an Excel format spreadsheet. Simple interface, clean source code required, flexible to facilitate future enhancements. Let's start with the basic functionality and more development could be required in upcoming projects for the same platform. Thank you.