A spreadsheet is an arrangement of cells in columns and rows used to organize, analyze, calculate, and report information, usually in numerical form.
A cell is a individual locations on a spreadsheet.
A row is identified by numbers.
Row 3 refers to all of the contents in a horizontal range of cells on Row 3
a columns is identified by letters of the alphabet.
Column A refers to all of the contents in a vertical range of cells in the first column of the spreadsheet