It is the column number and row letter
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Answer:
By default, Excel uses the A1 reference style, which refers to columns as letters (A through IV, for a total of 256 columns), and refers to rows as numbers (1 through 65,536). These letters and numbers are called row and column headings. To refer to a cell, type the column letter followed by the row number
*The row is an order in which people, objects or figures are placed alongside or in a straight line. A vertical division of facts, figures or any other details based on category, is called column. Rows go across, i.e. from left to right. On the contrary, Columns are arranged from up to down*
(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. to the last column XFD)