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I would actually start out by watching these videos which go over both simple and complex scenarios:
Part1 – Reviewing Requirements, Data Model, and Building Query:
http://screencast.com/t/0e6vTTC2
Part2 – Combining 2 Queries using formulas and Vlookups
http://screencast.com/t/7MzLgcYF4Nl
Part3 – Presenting that data in a Pivot table and filtering / sorting as needed
http://screencast.com/t/glLrKpMExdi
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