This method will guide you to force the row heading to start at 0 instead of 1 in Excel. Please do as follows:

1. Create a new worksheet in your workbook.

2. In the new worksheet, select the Cell A2, enter the formula =ROW()-2, and drag the AutoFill handle down as many cells as possible.

3. In Cell B1, enter the formula =SUBSTITUTE(ADDRESS(1,(COLUMN()-1),4),1,""), and drag the AutoFill handle right as many cells as possible.

4. Select the entire Column A, and format it similar as row heading:
(1) Narrow the column width by clicking Home > Format > Column Width, enter the column width and click the OK button.;
(2) Add Fill color for the column A by clicking Home > Fill Color > Gray-25%, Background 2 (or Light Gray, Background 2, Darker 10%);
(3) Center the cell content by clicking Home > Center (in the Alignment group);
(4) Add borders by clicking Home > Border > All Borders.

5. Select the entire Row 1, and format it similar as column heading:
(1) Fill the column A by clicking Home > Fill Color > Gray-25%, Background 2(or Light Gray, Background 2, Darker 10%);
(2) Center the cell content by clicking Home > Center (in the Alignment group);
(3) Add borders by clicking Home > Border > All Borders.

Now you get a worksheet as below screenshot shown:

6. Now hide the default headings by unticking the Headings option under View tab.

7. Now select the first blank cell below the dummy headings, and click View > Freeze Panes > freeze Panes.
This step will prevent the dummy headings from scrolling when you scroll down or right in the worksheet.

So far, you have created a worksheet whose row heading starts at 0 instead of 1. See screenshot:

Notes:

(1) The cells in the dummy headings are selectable and editable. You can protect the dummy headings range only in the worksheet. Click to know How to lock and protect selected cells in Excel.

(2) When you refer cells in formulas, the cell addresses will not match with the dummy row numbers or column letters.