Structuring Database for Accounting

of attributes. The collection of entities of a particular entity type is grouped into entity set, called the extension of the entity type. For example, Entity Type : Accounts Intension (or structure) of entity type Code Name Type Entity Set: Collection of entity instances of an entity type “ Accounts” Extension (or instances) of entity type 110001 Capital Account 221019 Jain & Co. 221020 Jayram Bros.

Fig. . : Examples of entity type and entity set (vii) Value Sets of Attributes : Each simple attribute is associated with a value set, which specifies the set of possible values that may be assigned to a particular attribute. For example, the value set of voucher date is all those dates that fall within the dates valid for a given accounting period.

Similarly, if accounting reality states that each code of an account is numeric with its width equal to six digits, its possible value set shall be 000001 to 999999. The value set as described above is called domain of values. . .

Identifier (or Key Attributes of an Entity Type) Almost every entity type has one of its attributes, which contains unique values for identifying the entity instance. For example, RollNo as attribute of Entity