There is really no one way to do it. All I can say is do a bunch of research on ADO.NET, disconnected record sets, design patterns, POS Systems, accounting practices, ... This is all off-the-shelf standard accounting software that's been done over and over again for years. There is nothing special about your requirements that isn't standard in these applications. Just curious...But why not buy an off-the-shelf solution for your accounting? When you consider that this is going to take you 6+ months to design, write, test and implement even a simple system, wouldn't it be cheaper to pay the vendor than to pay you? On top of that, any accounting mistakes made by your software can easily put the liability on you. Are you insured? RageInTheMachine9532 "...a pungent, ghastly, stinky piece of cheese!" -- The Roaming Gnome