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VS 2005 vb6 up to vb.net - confused !

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I really need some guidance regarding vb.net (2005, 2008 etc . I am anxious to build an application in vb.net that will run as a client-server setup utilising ado.net with sql server- a typical example would be a very simple form of accounts or ledger application. I used to program in vb6 and have created such an application in vb6 previously, as a 3tier setup (form, classes, backend database) . I am quite stumped on how to progress with vb.net. I have been reading books on it and all include arrays, arraylists, structures, classes, collections. I have found all this info quite a lot to digest. Because there is so much in vb.net, I really don't know what components to include in an application. so, let's assume I am going to build an network based application involving forms on client machines that communicate via class-based code to a sql server database, the nature of the application is for the clients to retrieve ledger information from sql , manipulate where necessary and update sql. - just like you would expect an accounting/ledger system to perform. so, do I simply use classes and collections thereof for storage etc or what? When should I use structures and arraylists? I really am stumped to be honest!

I would appreciate any help that you may give

regards
Gaz

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