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Database Management System · Part 6

Chapter 15: Accounting System Using Database Management System · ACCOUNTANCY

of table. The table name provided by Access may be accepted by clicking at OK or changed by re-typing another name at the input dialog box. This must be followed by clicking OK. The table stands created and appears as listed to the right of table object.

Every other table, which constitutes part of the database design, may also be created in the same manner as described above. The foregoing discussion in this chapter is divided into four sections: Creating tables and relationships for accounting databases; Vouchers and forms; information using queries and generating accounting reports. . Creating Tables and Relationships for Accounting Database The database designed in of this chapter is to be discussed in the context of database components as detailed above.

This is because the implementation of each database design is conditioned by its particular table structure and interrelationships. Such implementation modalities have been discussed in detail for various types of transaction vouchers already described in the preceding chapter. . .

Database Design for Simple Transaction Vouchers According to the design shown in figure . (Model- ) of preceding chapter , there are five data tables: Employees, Accounts, Vouchers, Support and AccountType. For the purpose of implementation, each table is described below in terms of their storage structure, i.e. column names, data types and properties: (a) AccountType : This table has two columns: CatId and Category.

CatId : This column of the AccountType table is meant to specify the identification value of the category of accounts. Since there are limited number of accounts type and are being expressed as numeric only, the data type of this field can be safely taken as ‘Number/byte’ because the storage space taken by the data type ‘Number/byte’ is minimum. This field has been designated as primary key because it has unique values across a set of category records. Category : This field is meant to store the string of characters to express the category of account such as Expenses, Revenues, Assets and Liabilities.

Its data type should be Text with suggested field size set to characters. (b) Accounts : This table

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