Structuring Database for Accounting

ACCOUNTS ( Code , Name, Type) ← Relation with attributes ACCOUNTS is name of the relation which has three attributes ; Code = Identity of Account; Name = Names of Account; A Relation represents an entity type. A relation (or relation state) is a set of tuples wherein each tuple is an ordered list of values corresponding to attributes of relation. Each of these values must belong to the domains of their respective attributes. Each tuple in this relation represents a particular entity.

A relation schema may be interpreted as a declaration in the nature of an assertion. For example, the schema of accounts relation, as shown above, asserts that every account has a Code, Name and a Type. As a result, each tuple in accounts relation can be interpreted as a fact or an instance of assertion. Some relations represent facts about entities while others might represent facts about relationships.

(b) Values in Tuples : Each value in a tuple is an indivisible value to imply that it is not divisible into components within the framework of the basic relational model. This implies that composite and multi-valued attributes are not allowed. Composite attributes are represented by their simple