Excel does not have the data management capabilities of relational database programs such as SQL Server and Microsoft Access. What it can do is serve as a simple database that meets data management requirements.
Database Concepts: Table Record and Field
In Excel, data is organized using rows and columns in a worksheet. The table feature makes it easy to enter, edit, and manipulate data.
A database is a collection of related information stored in one or more computer files. Often the data is organized into tables so that it can be easily updated, sorted, corrected, and filtered.
A simple database, such as Excel, contains all the information about a single subject in a single table. Relational databases, on the other hand, consist of many tables, each containing information about different but related subjects.