Structuring Database for Accounting

has an owner entity and an identifying relationship through which such weak entity type is identified. For every weak entity type, a separate relation is created by including its attributes. The primary key of this new relation is the combination of its unique attribute(s) for a particular tuple of the owner relation along with primary key attribute of such owner relation. Furthermore, the primary key of owner entity is included as foreign key in such a relation key of owner entity and the partial key of weak entity.

For example, Support Entity, with Vouchers as its owner Entity, does not have a primary key of its own. It has partial key which is the Sno assigned to each document. Therefore, the Primary key of Vouchers, Vno along with Sno is designed as composite key for support entity and the relation (iii) Identify entity types participating in binary :N relationship type : Identify the first relation on n-side of relationship and second on -side of such relationship. The primary key of second relation should be included in first relation as its foreign key.

For Example, An employee can authorize a number of vouchers. It implies that Vouchers entity participates in Auth.By