The cells of a spreadsheet are organized into rows and columns. A row is one vertical slice of cells from a spreadsheet. A column is one horizontal slice of cells from a spreadsheet. The rows are labeled with numbers and the columns are labeled with letters.

A cell is identified by the row and column where it resides. For example, C3 is the cell in column C and row 3.

Rows and columns can be operated on as a unit. For example, you can select, insert, delete, and resize a row or column with one operation.