Drupal provides lots of lists and reports but no report writer. The Views add-on module provides a way to list things and is a step towards a report writer. Views version 3 has better facilities and a nicer user interface compared to previous versions. if you are starting a new web site on Drupal version 7, Views version 3 is a useful add-on module. Here are parts of my Views development methodology to make your views logical, especially to the next person to work on the same web site.
The following image shows what you see when you first enter the Views UI page. There are several prebuilt views you can investigate before building your own.
This book is a work in progress with pages added when I have good examples. Some content will be premium content is for registered users only.