First, I would concur completely with what John wrote. That said, you may
wish to read over the following link:
http://en.wikipedia.org/wiki/Database_normalization
If, after reading this, you still think you only need one table, then Excel
will probably be okay. The main question you have to ask yourself is whether
there are "many to one" relationships among complex structures of
relationships. I could envision a table setup like this (PK is primary key)
table County
Name (PK), lat, long, population, rural/urban/...
table Plant
genus, species, variety (PK triple)...
table Fungus
genus, specieds, variety (PK triple)...
table inventory
Foreign keys from the above tables, date, plant part, some discovery ID...
Then again, this might be overkill.
Hope this helps,
Glenn