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To quit (close) a Mac app normally, choose Quit from the app's menu in the menu bar, or press Command (⌘)-Q. If the app doesn't quit, follow these steps to force the app to quit.

How to force an app to quit

Press these three keys together: Option, Command, and Esc (Escape). Or choose Force Quit from the Apple menu  in the upper-left corner of your screen. (This is similar to pressing Control-Alt-Delete on a PC.)

Then select the app in the Force Quit window and click Force Quit.

Excel For Mac Opening Multiple Files

You can even force the Finder to quit, if it stops responding: Select Finder in the Force Quit window, then click Relaunch.

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Excel For Mac Applescript

How to force an app to close on your iPhone, iPad, or iPod touch.