I'm sure this post will convince one and all that a newbie is lurking. After looking at many sample databases and running many trials on my own, I'm confused as to when a person should create a query (as opposed to using the table(s) as the record source). Is there a hard and fast rule as to when one must create a query to use as the record source for a form or report. Thanks to all.

You MUST create a query if you need to join two or more tables. You MUST create a query if you need to do any pre-calculations or reformatting. You MUST create a query if you need to do any pre-summarization.

There is never a time when you must use a table. For the most part Access treats tables and queries interchangeably.

As a personal preference I ALWAYS use querydefs as the recordsources for my forms and reports.