You fist line has a wrong syntax. It *has* to be written
access-list 100 permit tcp a.b.c.d 0.0.0.255 w.x.y.z 0.0.0.255 eg 22
Just think about what an ACE expects at which place. And with the given mask, "d" and "z" have to be "0".
After that correction, your assumptions are nearly right. The first line allows SSH betweeen the two given subnets (or whatever runs on TCP/22 on the destination machine) while the second allows all TCP-Traffic, but nothing else (ICMP/UDP/GRE ...).
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