Start at the Getting Started window.
Check to see if any of the templates can do what you want.
(seriously, building an application to "monitor daily issues and receipts"
depends on what those terms mean to you, and what you want to be able to do
in terms of data entry and reporting, and who the users will be, and what
their experience with Access might be, and ...)
More specific description may lead to more specific suggestion...
Regards
Jeff Boyce
Microsoft Office/Access MVP