Structuring Database for Accounting

names as attributes in Vouchers relation as foreign keys to reference Accounts relation. The modified vouchers relation shall appear as follows: Vouchers (Vno,Vdate, Debit, Credit, Amount, Narration, AuthBy, Prep.By) (iv) Identify entity types participating in binary M:N relationship type : For each binary M:N relationship type, create a new relation to represent such relationship. This new relation should include as foreign keys, the primary keys of the relations that represent the participating entity types. For example, consider the following entities and relationships in the context of credit voucher shown in figure .

, which has one debit with multiple credit accounts : Fig. . : ER Diagram showing relationships between vouchers and accounts in the context of credit vouchers, with one debit and several credit entries In this case, relationship Credit has cardinality ratio of M:N between Vouchers and Accounts(many vouchers are related to many accounts), While relationship Debit has cardinality ratio of N: (many vouchers refer to one account). Further Credit relationship has Sno, amount and narration has its attributes.

Accordingly, Credit (vNo, Sno, Code, Amount, Narration)