Structuring Database for Accounting

(ii) Input of Data : The accounting data contained in vouchers is to be entered in a computer’s storage device. This is achieved by using a pre-designed Data Entry Form. This data entry form is designed in a manner that it is similar to physical voucher document. The data entry form is designed using software and it is made to appear on the computer monitor so that the data is entered.

(iii) Data Storage : A suitable data storage structure is required to provide for a blank data record as shown below: Code Name Type The above blank record that is used for storing the input of data pertaining code of account, name of account and the category type to which it belongs is shown below as : Code Name Type 11001 Capital Account 711001 Purchases Account Hypothetically, the category type above refers to Liabilities and the category type indicates Expenses . The data storage structures (also called data tables) are created as a part of structuring database for accounting. (iv) Manipulation of Data : The stored data is manipulated for necessary transformation to generate final reports. Such transformed data may be stored separately and subsequently used for generating final reports.