Explain the process of naming the rows, columns, and cells in Microsoft Excel

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Excel spreadsheets have rows and columns. The rows are identified by numbers, and the columns are identified by letters. Because there are only 26 letters in the alphabet, the following scheme is used to label columns: The letters A through Z identify the first 26 columns; the letters AA through AZ identify the next 26; BA through BZ the next 26; and so forth. The intersection of a row and a column is called a cell. Each cell is identified by the name of its row and column. For example, cell K5 is situated in the column K and row number 5.