By default, references in Excel use the A1 reference style, which means that it refers to the column first, and then the row number. However, the INDIRECT function enables you to switch these around.

How to Use Excel to Make a Queue. The Microsoft Office Excel program does much more than create spreadsheets. Within it, you can perform advanced mathematical calculations and transformations ...

Cells in Excel are referred to using relative or absolute references. A formula with relative references changes when the cell's position does.