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columns
rows
sheets
workbook

Answers:

Columns are formed when all the cells are combined in vertical series. Each column is labeled with the Alphabets like A, B , C, D and so on. Columns in a sheet may have values of a single entity(subject) changing respectively with rows.

For example:

A column can have the marks of Mathematics of all the students.

Rows are formed when the cells are combined in horizontal series. Rows are labeled with numbers like 1, 2 , 3 and so on. A row may has the values of different entities(subject) changing according to columns.

For example:

A row can has numbers of different subject o a single student.

Worksheets are the part o excel having rows, columns gridlines etc. It is the area where main work is done.

Sheets can be of different types depending upon the need. Such as chart sheet, Macro sheet, Dialog sheet etc. A worksheet is also counted as a sheet.

answer; its the top layer;