To use a spreadsheet analogy, each record is like a row, each cell a field. The similarity ends there, however, because in a database the records are interconnected. They can share common information and each can manipulate it in a unique manner. My philosophy of database development focuses on flexible simplicity . The simpler the structure, the more fun it is to use and the easier it is to expand and troubleshoot.
Simplicity allows for flexibility.
Think of your database structure like a building's structural system. When you're initially drafting your database's structure, it's not important that you know how all your data will be used. As a matter of fact, that can be very limiting, not to mention impossible. A simple system allows for easy adaptation as needs change. The ability to adapt or expand is absolutely the essence of database design.