In all spreadsheet programs including Microsoft Excel, rows are labeled using numbers (e.g., 1 to 1,048,576). All columns are labeled with letters starting with the letter A and then incrementing by a letter after the final letter Z. For example, after the letter Z, the next column is AA, AB, AC, ..., AZ and then incrementing to BA, BB, BC, etc. all of the way to the last column XFD. When working with a cell, you combine the column with the row. For example, the very first cell is in column A and on row 1, so the cell is labeled as A1.
Database software such as SAS works differently than spreadsheets in that data is entered in individual records, and the records can then be presented in tabular format if the user so chooses. For example, in a database of client information, an individual record is created for each client with name, address and other pertinent information. The database can be used to print mailing labels for all clients, identify clients by specific characteristics -- such as, for example, all clients east of the Mississippi -- or present client information in tabular format.