The statement that is not correct is "igneous rocks occur in layers and contain fossils".
Igneous rocks are formed from the cooling and solidification of molten rock material such as lava or magma. They do not occur in layers and they do not contain fossils because they are formed from molten rock, not from the accumulation of organic material.
On the other hand, sedimentary rocks are formed by the accumulation and lithification of sediments, and they often contain fossils. Metamorphic rocks are formed from the alteration of pre-existing rocks due to great heat and pressure, and they do not necessarily contain fossils.
Basalts are a type of igneous rock that often contain small crystals, while granites are a type of intrusive igneous rock that often contain larger crystals. Sedimentary rocks that are hardened by compression are called sedimentary rocks, not stratified rocks. Calcareous rocks are indeed formed from the remains of living organisms, such as shells or coral reefs.