📖 generic · CBSE Class 11 English medium · ACCOUNTANCY · Page 1question

Database Management System · Part 12

Chapter 15: Accounting System Using Database Management System · ACCOUNTANCY

be suitable accommodated. sDate : This column refers to any date reference given in the support document. Its data type is Date/Time . Its format can be declared as Medium Date with Required and Indexed property set to No .

. . Modified Design for Implementing Compound Vouchers There are two tables: VouchersMain and VouchersDetails (a) VouchersMain : This table has been created to store one record for every transaction. The rows of this table refer to those data items of the vouchers, which lie outside the voucher grid.

It consists of Vno, AccCode, vdate, PrepBy, AuthBy and Type. AccCode : This column is meant to store the complementing account code, which in the context of debit voucher is credit account and in the context of credit voucher is a debit account. In debit voucher, the debit accounts are displayed in Debit Accounts Grid and therefore the complementing account is the account to be credited. Similarly, in Credit Voucher, the Credit Accounts Grid displays only the accounts, which are being credited in recording a transaction.

Therefore, the complementing debit account need be stored in this column. This column is also the foreign key column because it references the primary key column of Accounts table. Its data type and properties must be the same as that of Code column of Accounts table, except that its Indexed property must be set to Yes (Duplicates OK) and the domain of its data values is confined to the code values stored in Accounts table. Type : This column has been created to store a value (for debit voucher) or (for credit voucher).

Its data type therefore is set to Number with field size set to byte. This column is very important and therefore its values must be carefully stored and interpreted in preparing accounting reports. Improper handling of this column may cause the Errors of Principle in accounting. The data types and properties of Vno,Vdate, AuthBy and PrepBy continues to be same as have been defined and discussed in Vouchers table of Simple Vouchers Design.

However, Vno column has acquired an added importance

Related topics

Have a question about this topic?

Get an AI answer grounded in your actual textbook — with the exact page reference.

Ask AI about this topic →