Alan,

Thankyou.
I am very new to this I know. I have all the interbase quides to get me
through the technical stuff, however there is a lot more for me to learn.

>firstly databases don't store queries - your application has the queries.

When I say query I think I meant to say stored 'views'. But isn't a view
really just a query (I cringe as I ask this..).
So in effect, regardless of which method to use, I should only store the
tables in the database, all queries should be kept to outside of the
database.
In which case, why are views used? (I also know this is a more then likely a
silly question to anyone who knows. Please bear with me, I am trying to get
my head arund it all).

>tracking a version number stored by you in your own version table data.

Do you mean that it is standard practice for a database to contain a table
entirely dedicated to storing application information? ie version number.

>third, you don't copy gdb files, you back them up and restore them (that's
>just good practice)

Point noted.

>fourth, if data security is an issue and data needs to be distributed (i.e.
>if you can't have one client getting access to another client's data), then

It is an issue, also there is the possibility that the client will bring
data files to the accountant. The accountant may open the files to print
reports etc, but not want the client data merged with his own data (which
would be the case if only one database was used).

>I'm assuming you want each of your clients to use this application and not
>you (the accountant) to use it for all clients.

A little of both. There are instances where the client would use the
application from his office, but also instances where the accountants will
actually maintain the data for several clients.