Perform these three steps (table design, user access, data validation) for the permanent data (Masters and Ledgers) and then for the transactions (Journals). Once all the supporting tables and references have been defined for the permanent data tables, there are not likely to be many new definitions required for the Journal tables. If any significant new supporting tables or new table relationships are identified during the design of Journal tables, we should go back and reexamine the earlier definitions. Why? Because there is a high likelihood that this new requirement should have been defined for the permanent data and was overlooked.