Structuring Database for Accounting

In above relation credit Code is included as foreign key to represent primary key of accounts relation, Vno is included as foreign key to represent primary key of relation vouchers. (Vno,Code) constitute the primary key of this new relation credit. By analogy, we can arrive at the following relation for Debit Debit (vNo, Sno, Code, Amount, Narration) Finally, the following relations have been formed to constitute the relational data model for our example reality. Employee ( EmpId, Fname, Minit,Lname,Address, PhoneNo, SuperId ) Vouchers ( VNo,Vdate, debit, credit, amount, narration, AuthBy, PrepBy ) If we adopt the additional semantics the vouchers relation shall appear in Situation A : The schema given below is compatible with Debit voucher as shown if figure .

. Vouchers ( vNo,vDate, Credit, Auth.By, Prep.By ) Debit (vNo, Sno, Code, Amount, Narration) Situation B : The schema given below is compatible with Credit voucher as shown if figure . . Vouchers ( vNo,vDate, debit, AuthBy, PrepBy ) Credit (vNo, Sno, Code, Amount, Narration) A generalised Schema for the two schemas shall be Vouchers ( vNo,vDate,Vtype, AccCode, vType, AuthBy, PrepBy ) Details ( vno, Sno, Code, Amount, Narration)