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These are Same But Faizan You need to understand that North Axis Is equal to Y Axis and East Axis Is equal to X axis. So if you are importing the northing and easting points then you are actually importing Y, X points. If you are importing Easting and Northing then Actually you are importing X,Y Points. Hope i answer the Question :).
Both format function is same only the difference is the understanding, Northing means Y and Easting means X.
Northing (Y) and easting (X) numbers represent Universal Transverse Mercator coordinates, which are horizontal and vertical positions on a global map grid. The northing value is the vertical position and the easting value is the horizontal location. This method of creating lines is often used by surveyors, who enter values to create layouts. Northing and easting values help you use known coordinates to draw maps more efficiently.
As you work with a map, you can easily change how you view the data it contains. When you're just browsing a map, you might want to pan and zoom around the data to investigate different areas and features. Most of the tools for navigating your data are found on the Tools toolbar.
One of the special tools is called Go To XY. You can use this tool to type in x,y coordinates and navigate to them. The coordinates you enter can be
On the Tools toolbar, click the Go To XY button to open the Go To XY dialog box, which is shown here.
You can use the Go To XY dialog box to pan to, zoom to, or flash the location. You can also draw a point, a labeled point, or a callout at the location. The recent history list makes it easy to return to coordinates you have already entered.
Guidelines for specifying coordinates with the Go To XY command
You can specify the location as a longitude-latitude coordinate pair, a Military Grid Reference System grid location, a Universal Transverse Mercator coordinate, or a U.S. National Grid location. Click the Units button to choose the units in which to enter coordinates.
I agree with Mr. Shakeel's and Mr. Syed's answers
The terms easting and northing are geographic Cartesian coordinates for a point. Easting refers to the eastward-measured distance (or the x-coordinate), while northing refers to the northward-measured distance (or the y-coordinate).
Easting and northing coordinates are commonly measured in metres from a horizontal datum. However, imperial units (e.g., survey feet) are also used. The coordinates are most commonly associated with the Universal Transverse Mercator coordinate system (UTM), which has unique zones that cover the Earth to provide detailed referencing.
The term northing has also been used by explorers to describe a general progress toward the North Pole. Isaac Israel Hayes used this term in an1861 address to the New-York Geographical and Statistical Society saying, "The want of steam power curtailed my northing.
Also I agree with Mr. Shakeel and Mr. Syed answers ..thank you