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VBA-Excel: Cells Ranges Offset - Active Cell
ActiveCell, as the name clearly indicates that the cell which is presently active in your worksheet, in other words you can if u start typing the value u entered will go to active cell.
Example:
Function FnActiveCell()
         Dim mainWorkBook As Workbook
         Set mainWorkBook = ActiveWorkbook   
         mainWorkBook.Sheets("Sheet1").Activate
     ActiveCell.Value = 5
End Function
You can select a specific cell in worksheet which you want to be active. Use Range object along Activate method
Function FnActiveCell()
        Dim mainWorkBook As Workbook
        Set mainWorkBook = ActiveWorkbook
 mainWorkBook.Sheets("Sheet1").Range("A2").Activate
 ActiveCell.Value = 53
End Function
You can also change the ActiveCell by using the Offset property.
Function FnActiveCell()
        Dim mainWorkBook As Workbook
        Set mainWorkBook = ActiveWorkbook   
        mainWorkBook.Sheets("Sheet1").Range("A2").Activate
        ActiveCell.Offset(1, 0).Activate
          ActiveCell.Value = "New Cell"
 End Function 
    Also Read:
- VBA Excel - Cells, Ranges and Offset: Refer Range by using A1 Notations
 - VBA-Excel : 3D-Ranges – FillAcrossSheets Method
 - VBA-Excel: Create Array using Array() Function
 - VBA Excel – Looping Through a Range of Cells
 - VBA-Excel: Create or Add Worksheets at the Run time.