Structuring Database for Accounting

n the earlier chapters, you have already learnt that accounting of transactions are documented with vouchers. Let us consider a few accounting transaction to understand as to how these vouchers are used. commences business with initial capital of Rs. , , , which is deposited into bank. Recall the journal entry that is recorded using manual accounting system. This journal entry has data contents that are filled-up using a simple transaction voucher, which is prepared by Smith and authorised by Aditya. Fig. . : A sample transaction voucher to document simple transactions involving one debit and one credit