Sheets is Google tool similar to excel. It allows users to create a sheet from any internet browser. Once signed into your Google account you can access Sheets via Drive.
How to create a Google Sheet
Once you have logged into your Google Drive account you will see a red new button in the top left hand corner. If you click on the 'NEW' button you will be given a choice of creating a few different types of files. The fifth option will be Sheets. Once you click on the Sheets button a new tab will be created with your new Google Sheet.