Structuring Database for Accounting

Illustration of Accounting Database

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.

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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

 

accounting database

Image source: stackexchange

Employees

Emp­_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

 

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.

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