A database is a shared collection of inter-related data tables which meet the various informational needs of an organization. Thus, an accounting database stores the accounting data. It is a collection of accounting data which is inter-related to depict the various aspects of the accounting information system.
Suggested Videos
Illustration of Accounting Database
Following is an example of Accounting Database for maintaining data relating to the accounting transactions, source documents, accounts, and employees.
| Date | Transactions | Amount (₹) |
| 2018 | ||
| Apr. 01 | Commenced business with cash | 600000 |
| Apr. 03 | Deposited cash into bank | 500000 |
| Apr. 05 | Purchased goods and paid by cheque no. 756431 | 120000 |
| Apr. 07 | Salary paid in advance by cheque no. 756432 | 10000 |
| Apr. 09 | Purchased goods for cash | 60000 |
Image source: stackexchange
Employees
| EmpÂ_Id | Fname | Minit | LName | Address | PhoneNo | Super_Id |
| A001 | Anil | K | Madhuri | |||
| B001 | Akshay | S | Raveena | A001 | ||
| T001 | Aamir | K | Juhi | A001 | ||
| T002 | Salman | K | Nagma | B001 |
Â
Vouchers
| Vno | Debit | Amount | VDate | Credit | Narration | AuthBy | PrepBy |
| 2018 | |||||||
| 01 | 731001 | 600000 | Apr. 01 | 110001 | Commenced business with cash | A001 | B001 |
| 02 | 732001 | 500000 | Apr. 03 | 731001 | Deposited cash into bank | A001 | T001 |
| 03 | 811001 | 120000 | Apr. 05 | 732001 | Purchased goods and paid by cheque no. 756431 | A001 | B001 |
| 04 | 812002 | 10000 | Apr. 07 | 732001 | Salary paid in advance by cheque no. 756432 | A001 | B001 |
| 05 | 811001 | 60000 | Apr. 09 | 731001 | Purchased goods for cash | A001 | T001 |
Support
| Vno | Sno | Name |
| 02 | 1 | Cash deposit receipt |
| 03 | 1 | Purchase invoice no….dated…. |
| 03 | 2 | Delivery challan |
| 04 | 1 | Salary receipt for April 2018 |
| 05 | 1 | Purchase invoice no….dated…. |
Learn more about the Relational Database and Schema here.
 Accounts
| Code | Name | Type |
| 110001 | Capital account | 4 |
| 731001 | Cash account | 3 |
| 732001 | Bank account | 3 |
| 811001 | Purchases | 1 |
| 811003 | Carriage inwards | 1 |
| 812002 | Salary | 1 |
| 811001 | Wages | 1 |
Account Type
| Cat_Id | Category |
| 1 | Expenditure |
| 2 | Income |
| 3 | Assets |
| 4 | Liabilities |
Solved Example for You
What is a modified version of the Accounting Database?
Ans. An effort to fit the Debit and Credit vouchers results in the addition of a new column Sno to Vouchers table of accounting database. This results in the data redundancy. ER Model is a conceptual model. We need to transform it into a representational data model so that we can form a database design for the implementation and operation upon while using the DBMS.
Leave a Reply