A cell is a single item in a spreadsheet can contain a value, a text or formula. A cell is identified by its address, which is its column letter and row number. For example (see the picture below), cell E12 is the cell in the fifth column and the twelfth row. Cell name is appear in Name Box. Cell can be thought of as a box for storing data. Generally rows, representing the dependent variables, referred to in decimal notation from 1 whereas the columns represent the independent variables used 26-adic target numbering using the letters AZ as numbers.
In most implementations, many worksheets can be located within a single spreadsheet. A spreadsheet is simply a subset of the spreadsheet divided for the sake of clarity.


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