Jan Slegr:
But VBA is object oriented language
No, VBA (as its parent VB5) is not Object Oriented, but it is Object Based language.
Sure, there are some contradicting parts in articles, but while language does not allow us to create (not only implement) an interface (or class with abstract members), it should not be considered as OO. VBA also does not natively support inheritance, which is a main characteristic of OO language.
Just to be clear...