Come to the table.
If you've got data, you've got lists. Access turns those lists into tables. Tables are organized by items in rows, and by categories in columns. Access calls rows records, and it calls columns fields.
The record for each employee includes such fields as last and first name, e-mail address, job title, and so on. The record for each expense includes the date, amount, purpose, and so on. You can use the tables already created for you in an Access template, or choose yourself what you need to include.
Organization by tables is what makes Access so effective. So what makes Access tables different from lists, or from Excel worksheets? That's next.