When performing data entry, a user's job should be as easy and smooth as possible. One of the aspects that take care of this is the flow of information from one list to another. In other words, data stored in one list can be made available to another list so the user not only doesn't have to enter the same piece of information in different lists but also the should be able to access, from one list or table, data stored in another table.
To allow the information to flow from one list to another, there should (must) exist a relationship between both tables. A relationship is made possible through a type of link from one table to another. This is the essence of relational databases.