To tell MS Query how the tables are related to each other,
click on the common field in the first table and drag the mouse
over to the corresponding field in the second table. For
example, to link the Account Types and the Accounts
tables, click on the Account Type field and drag the
mouse over to the Account Type field in the Accounts
table. Note that the mouse becomes rectangular when it is
positioned within the second table.
Once the mouse is released, MS Query will show the link
between the two tables with a connecting line.

Similarly, link the Customers table to the Accounts
table. Now, the Customers table and the Account Types
table are linked through the Accounts table.

To add a field to the query,
double-click on it. For example, to add the Customer Name
to the query output double-click on the Customer Name
field in the Customers table.

One can also add a field to the query by dragging it from the
table to the display area. For example, to add the Account
Description, click on it and drag the mouse over to the
empty second column. Let go of the mouse when it
becomes rectangular.

A third way to add a field to the query output is to select
it from a drop-down list. Click on the empty third column
and select the Accounts$.Account Balance field.

The final query shows how the tables are linked, the fields
that the query will return and their current values.

To return to Excel click the
Return Data button. Alternatively, use File | Return Data
to Microsoft Excel menu item.

Back in Excel, put the data in an existing worksheet

The result will be:

Query 2 --
A PivotTable from data in the relational database