Classification flow:

In a Column we can find last row in two ways:

From Top to Bottom
From Bottom to Top

In a Row we can find last Column in two ways:

From Left to Right Direction
From Right to Left Direction

Click on the Image to watch video:

Download The Workbook along with the Control Flow

Sub Find_The_Last_Used_Cell_From_Top_to_Bottom()
Dim R As Integer
R = Range("A1").End(xlDown).Row
MsgBox R
End Sub

Sub Find_The_Last_Used_Cell_From_Bottom_to_Top()
Dim R As Integer
R = Range("B" & Rows.Count).End(xlUp).Row
MsgBox R
End Sub

Sub Find_The_Last_Column_From_Left_To_Right()
Dim C As Integer
C = Range("A2").End(xlToRight).Column
MsgBox C
End Sub

Sub Find_The_Last_Column_From_Right_To_Left()
Dim C As Integer
C = Cells(3, Columns.Count).End(xlToLeft).Column
MsgBox C
End Sub