Hi Steve
Because this is personal financial data, I want to create a new db with a subset of the tables using sample data to share. I'll get back to you. It may also be useful to see the work done in the Excel journals, where there's a pretty good amount of "normalization". I have one spreadsheet linked to every journal that contains data like Accounts, Categories, etc. Account and category data is selected via pull-downs, and other data is selected based on those entries.
Access queries add another 6 or so fields, creating the final transactions records. Union queries are used to merge the records, either in total, or in some cases a subset depending on the analysis and reporting. The final queries are linked to via Excel, where the financial analysis and reporting is done.