InformIT: Introducing Spreadsheets in Google Docs > Spreadsheet Basics

A spreadsheet stores, organizes, and performs calculations on data. Its layout is a grid made up of horizontal rows and vertical columns, like a big table. Where a row and column intersect is a rectangular box, called a cell. Cells hold individual pieces of information, such as a number, date, currency amount, name, or other text. A cell can also be empty or hold a formula, a mathematical equation that calculates a value (more on formulas in Chapter 7, "Spreadsheets: Formulas and Charts").

InformIT: Introducing Spreadsheets in Google Docs > Spreadsheet Basics