You can use a union query to transform multiple columns into rows. I have
heard this referred to as a "normalizing union query". To get this
transformed back in to columns, you can use a crosstab query.
For instance, if you have a budget table with fields:
tblBudget
===========
Category
Jan
Feb
Mar
Apr
May
-- etc --
You could normalize this with a union query like:
SELECT Category, 1 as Mth, Jan as BudgetAmt
FROM tblBudget
UNION ALL
SELECT Category, 2, Feb
FROM tblBudget
UNION ALL
SELECT Category, 3, Mar
FROM tblBudget
UNION ALL
SELECT Category, 4, Apr
FROM tblBudget
-- etc --
Then if you want the Mth as the Row Heading and each Category as the Column
Heading, you could use a crosstab.