I started entering data in Excel about 5 years ago. It has its limits, 65,000+ rows per worksheet, so I'd need about 150,000 rows for a Master database. I don't have MS Access so I'd love to hear of any alternatives.
If you're just starting, keep it simple (not what I did). One worksheet each for Births, Marriages, Deaths, Baptisms, Burials, Census etc.
I've just finished the GRO births & deaths for Sampson/Samson - a mammoth task during which time I found data missing due to trying to be too clever so I have to double check the whole lot to be satisfied of getting 100% completion. Theres still 45,000 rows of names though. Not bad going.
What I'm having trouble with is getting all that into a Gedcom. Nothing I've tried, works. I have to manipulate the columns and data so much I risk losing data. I have backups made.
Pete