Model-II : The set relations given below are based on modified example reality that uses Credit and Debit vouchers shown in figures . and . . Fig.
. : Schema diagram for the accounting system relational database Schema Illustration No Mr. Philips commenced business with cash and for that purpose opened a bank account on April , . His transactions for the month are as given below : Date Transactions Amount Rs .
Apr. Commenced business with cash , , Apr. Cash deposited Into bank , , Apr. Goods purchased and payment made by Cheque No.
765421 , , Cheque No. 765422 issued to M/s Nahar Transports for carriage , Apr. Rent for the month April, paid by Cheque No. 765423 , Apr.
Goods purchased for cash from M/s R.S. & Sons , Paid for carriage to M/s Saini Transports , Apr. Goods sold to Kemp & Co. , , Apr.
Goods purchased from M/s Jayram Bros. , , Apr. Sold goods for cash to M/s Kumbley & Co. , Apr.
Paid for adverisement by Cheque No. 765424 , to M/s ABN Cables Apr. Received a bill of exchange from Kemp & Co.payable , , after months Apr. Bill of exchange received from Kemp & Co.
discounted for , , Apr. Goods returned to Jayram Bros. being defective , Apr. Advance cash payment to salesman for marketing tour , Apr.
Paid for insurance of godown Cheque No. 765425 , Apr. Paid for fuel, power and electricity , Apr. Salary paid in advance to bimal , Apr.
Accepted a bill of exchange payable after four months , , in favour of Jay Ram Bros. Apr. Returns from M/s Kumbley & Co., settled by , Cheque No. 765427 Apr.
Cash withdrawn by proprietor for household expenses , Apr. Advance to salesman adjusted for cash after recording expenses : Entertainment , Travelling , Boarding and Lodging , Apr. Goods taken from stock for personal use , Apr. Furniture purchase from M/s S.N.