Every business needs to record and track the goods and services that they provide. It is a fundamental question: Who (our customers) Bought (receipt) What (our products)   Many offices manage this information with Microsoft Excel Spreadsheets. For example, here is a list of customers in Excel. The data includes the name and address. Who Bought What? Our Business In this course, we will use a simple business model: a movie rental store. There will be three rental prices: new movies, yesterday's movies and old movies.   This business model uses the date the movie was released to calculate the rental price. It also uses the date on the receipt to determine if the movie rental is overdue.