Structuring Database for Accounting

One of the major reasons for the success of commercial databases is the SQL language support they enjoy. This is because SQL became standard for relational databases. As a result, users have become less concerned about migrating their database applications from one database to another database. Another advantage in using standard SQL is that users may write statements in a database application program that can access data stored in two or more relational DBMS without having to change the database sub-language (SQL) provided both the DBMS enjoy the support of a particular SQL standard.

The name SQL stands for Structured Query Language, which was originally called SEQUEL ( S tructured E nglish QUE ry L anguage), designed and implemented at IBM Research as an interface for experimental relational database system called SYSTEM-R. Being a comprehensive database language, it has statements for data definition, query and update. Besides this, it has the capability to define user- oriented views of database, specify security and authorisation, define integrity constraints and various other operations. Many computer-programming languages can act as good host languages to incorporate the statements of SQL.