In Excel and Google Sheets, the column heading or column header is the shaded row containing the letters (A, B, C, etc.) used to identify each column in the worksheet. The column header is located above row 1 in the worksheet.
How to Promote a Row to a Column Header in Excel
The row heading or row header is the gray column to the left of column 1 in the worksheet. This column contains the numbers (1, 2, 3, etc.) that identify each row in the worksheet.
The column letters and row numbers in the two headings together form cell references that identify individual cells located at the intersection of a column and a row in a worksheet.
Cell references, such as A1, F56, or AC498, are used extensively in spreadsheet operations such as formulas and when creating charts.