Joe4 is correct, but to elaborate:
tblEmpl- first field probably employee number (I've never seen a situation where 2 different people have the same ID number) so this is the primary key (PK) in this table and a FK (foreign key) in next table.
rest of fields; birthdate, phone, house/apt#, street, state, zip/postal, etc. (no volatile info such as age or yrs of service)
tblExpenses - first field is emplID from tblEmpl and is
indexed, no dupes (not set to primary type) thus is the FK (foreign key)
rest of fields; expense types (as you have listed) OR
to be more normalized, you would have also have tblExpenseType with a PK such as an autonumber & each field is the expense type (cell, parking, etc.). In this case, tblExpenses would show:
EMPL_ID | EXP_TYPE | AMOUNT |
122 | 1 | 80 |
457 | 5 | 45 |
552 | 3 | 12 |
123 | 3 | 75 |
174 | 1 | 100 |
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Note that there are no spaces or special characters in the field names (nor should there be any in any db object name). The advantage to this level of normalization is, if you change an expense type name in that table, it does not affect anything else because your queries pass the name values of fields to your db forms. To add a new expense type, you simply add it to the expense type table instead of the expenses table. Adding fields to this table would muck up your queries, thus your forms/reports also. Info should be presented to or modified by users only via forms and reports, or locked datasheets at least.