An acre is a unit of area used in the United States, the United Kingdom, and other imperial-system countries. Most commonly used for land, from residential lots to farms and parks.
Where the 43,560 Comes From
The number traces back to the chain, an old surveying unit equal to 66 feet. An acre was defined as 10 square chains, and one chain squared equals 4,356 square feet. Ten of those gives 43,560. Historical artifact, fixed in law since.
The Formula
Acres = Square Feet ÷ 43,560
Square Feet = Acres × 43,560
Examples: 2,500 sq ft ÷ 43,560 = 0.0574 acres. 0.25 acres × 43,560 = 10,890 sq ft.