To query or not to query

[mitchem1]

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.