As others have mentioned, you might find it much better to purchase
something.
In fact, the ever popular Simply Accounting uses the JET engine, and in fact
the files can be opened, and read directly by ms-access!
(they changed the file extensions to fool you a bit...but simply accounting
does in fact use ms-access files).
When you think that you can purchase a whole accounting system for a few
$100, it is hard to imagine that making your own system is worth it.
However, for some simply type GL ledgers, and perhaps something that tracks
donations etc, then ms-access is certainly a good solution.
You can see some screen shots here of some things I done, and one is from a
system that tracks donations, and has a GL ledger. But, I can certainly say
this system is nothing close to a accounting system.
http://www.members.shaw.ca/AlbertKallal/Articles/Grid.htm