Hi All! Thank you so much for guidance and trying help! First of all I'll try to answer Orange's questions.
"Are you concerned with the relationship-type (owner, partner, shareholder...) ?
How do you differentiate and owner from a shareholder etc?"
I do not need to differentiate between them. There is a column which shows the type of relation but for solving my problem it does not really matter. I'll explain below why.
"Can a company only have 1 owner?
How do you deal with multiple owners, if it's important?"
Yes a company can have only 1 owner, (as we deal with multiple relations: owner, shareholder, partner, etc) we have multiple type of relations so usually one company has more then relationships.
"What are you really interested in -- what will your data base do/solve?"
The main point of my database is to show the hierarchy of companies. The table shows the connections/relations (a column shows also the type of relation as well: partner, owner, shareholder) and then the relations/connections of the related/connected company. For example let's say that Mercedes Benz is the owner of Chrysler, and Chrysler is partowner of Ford. Then we can have something like
Mercedes ----> Chrysler----->Ford.
And here is a new issue. The first column is the important column, because those companies who are in the first column buyed products from our company. So if Mercedes bought from us, then we can see the following:
(first column is the company who has bought our products, second column is in some relation with our buyer, and third column is in relation with our buyers relation)
First column....Second column....Third column
Mercedes ------>Chrysler ------> Ford
Then maybe Chrysler also bought from us..then the following row is also (besides Mercedes) included in the table:
First column....Second column....Third column
Chrysler ------>Mercedes ------> /here comes a partner of Mercedes/
And then if Ford also bought from us..then the following row is also (besides Mercedes and Chrysler) included in the table:
First column....Second column....Third column
Ford ------>Chrysler ------> Mercedes
So the point of my database would be two things:
1) To make a query which shows if a company (any) is in our database and to show in which context. (if buyer then it should be in first column, if is in relation with one of our buyer then second column, if is in relation with one of our buyers relation then third column)
2) To show all those companies which are related to one of our buyer and also bought from us.
First I would like to have a solution on my first point as the second one is more complex.
Hansup: thank you for your provided solution, but please guide me where I put this VBA code??? I saw on many sites this type of format, but I do not really know where to insert that code!