When It would be better for the accountant to use Microsoft Access instead of Microsoft Excel ?

becouse that is small Datebase software .he is very useful date shorting time

Access is the best ...So powerful … So responsive

its not always about sorting data, simply its all about what do you want to do with the  data stored within, so for example:

if you want to store data just to view later on this month excel will help you do so and you can save the sheet so easy, yet if you wanted to keep records for a year or so, and do analyze this data to have some reports access will be the best for doing that.

so if you want just to do calculations without reporting and long term analysis in a form of a sheet you can use excel

and if you want to store the data for long term and analyze it, have reports and such access will be the best 

both works fine yet the user have to know what exactly they are going to do to pick the right one.