Extended ACLs let you filter on source IP, destination IP, protocol, and port numbers. They're numbered - or -. This gives you fine-grained control over exactly which traffic to permit or deny.
Example:
access-list 101 permit tcp 192.168.1.0 0.0.0.255 any eq 80
access-list 101 deny ip any any
This permits HTTP traffic (port ) from the subnet to any destination. All other traffic is denied.