Structuring Database for Accounting

Relational Data Model : It is representational data model through which ER design is transformed into inter-related data tables along with the restriction in the form of rules that are specified to ensure the consistency and integrity of stored data. Fig. . : Flow Chart depicting the process of designing a database for accounting Normalisation : This is process of refining a database design (that consists of inter-related data tables) through which the possibility of duplicate or redundant data items is reduced or eliminated.

Refinement : This is the outcome of the process of normalisation as mentioned above. The final database design is arrived at after the process of normalisation is completed. It is a popular conceptual data model, which is mostly used in database-oriented applications. The major elements of ER Model are entities, attributes, identifiers and relationships that are used to express a reality for which a database is to be designed.

The model is best depicted with the help of ER symbols, the list and description of which is shown in figure . . While preparing an ER Diagram, the following symbols are used to represent different types of entities, attributes,