What is a cryptocoin made of? I want to know whether a cryptocoin is made of some piece of code or it is kind of a bill that says a person has transferred conceptual coin to another person when a transaction is published. If it is a piece of code, how it is made.

thank you.
A cryptocoin is a piece of information, like a text in some language.

What a cryptocoin says depends on conventions set by the cryptocurrency system, much like what a given text says depends on the language.

A cryptocoin is made by some piece of computer code, which has output it. It usually is not made of some piece of computer code, in the sense that a computer, interpreter, Turing machine.. could run it directly. It is fed as input to some computer code (e.g for validity verification, spending..).

How a cryptocoin is made, and what makes it valid, also depends on the cryptocurrency system. In decentralized ones, the making typically involves doing a large amount of arbitrary cryptographic computations.