has three columns: Code, Name and Type. Code : A unique account number or code identifies an account . This column is meant to store this code. Its data type is chosen as Text because it is not to be subjected to any calculations.
Its field size is required to have a length of six characters because every account is designed to have six digits at leaf level. Because of uniqueness in values, this field is a good primary key field. The Allow Zero Length property must be set to No. Indexed property of this field must be set to Yes (No duplicates) to imply that the database creates automatically an internal index on this field for fast retrieval of data records and No duplicates indicates that this index is based on unique values of code.
Name : In a system of accounting, every account has a name. This column is meant to store the name of an account corresponding to the account code by which it is identified. Its data type is declared as Text because it is a string of characters not required for any calculations. Its field size need be set to characters, which is considered to be long enough to accommodate the name of account.
Type : Every account must belong to one of the accounts type as stored in AccountType table. This field is a foreign key to reference CatId field of AccountType table. Its data type and other properties must be the same as that of CatId field in AccountType table, except that its Index property can be set to YES (Duplicates OK). This is because Type value within accounts table cannot be unique as a number of accounts might belong to a particular AccountType and store a common CatId as data value in Type field.
The relationship between the CatId column of AccountType table and type column of Accounts table must also be defined so as to maintain referential integrity. (c) Employees : This table stores the data pertaining to employees of the organisation and is designed to have following columns