There are a number of scientific issues whose solutions require advanced database construction and retrieval techniques. One of such is in dealing with hierarchical database projects. Researchers have attempted to use a number of technological tools and techniques in this regard. This work utilizes Recursive Common Table Expressions (RCTE) to tackle this problem. The three objectives of this work are to demonstrate the construction of a small scale enterprise hierarchical database from the scratch, and to demystify hierarchical database retrieval using recursive query techniques. The practical case used in this work is a Hypothetical Small Scale Financial Institution, termed the HSSFI Bank. The actual implementation of this research was done using PosgreSQL in a Windows Environment, with the conceptualization, hierarchical construction procedures and the system outputs clearly demystified.