Maybe you can't judge a book by its cover, but appearances do matter. Readers will reject even the most compelling information if they can't easily understand and digest it. In Access, you use reports to create attractive hard copy (usually meaning paper printouts) that can be quickly grasped and absorbed. Most of the design tools you use in a report you can also use in a form. As graphical media for conveying information, the two have much in common. But whereas reports are usually used to create hard copy, the function of a form is primarily to enter or edit data.
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