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 Both relational databases as well as spreadsheets use tables as tools to sort and organize
information. A spreadsheet and a relational database both present tables as containing varying
numbers of rows and columns. Data can quickly be entered into these rows and columns and
calculations can be made from this data. The major differences between the two are that a
relational database can pull information from multiple tables in what is known as a query;
whereas a spreadsheet can only perform minimal query function. An accountant¶s familiarity
with the tabular representation of spreadsheets would definitely help facilitate them in learning
how to use a relational database management system. They would immediately be able to
understand what is being presented in the various tables, and how the items in the tables relate to
one another.