Microsoft Office

Step 1: Understand Excel structure.
Microsoft Excel organizes data using rows (horizontal) and columns (vertical).
Step 2: Define the intersection.
Where a row and a column meet, a single data unit is formed.
Step 3: Analyze options.
This unit is called a Cell, which holds data or formulas.
Step 4: Conclusion.
Hence, the intersection of a row and column is called a cell.