Structuring Database for Accounting

several representational models, Relational Data Model (RDM) is the most popular and widely used in actual practice. Let us understand some important concepts of RDM. The relational data model represents the database as collection of relations, which resembles a table of values (or data table). Each row of the table, therefore, represents a collection of related data values and hence typically corresponds to real world entity or relationship.

The table name and column names are used to help in interpreting the meaning of values in each row. Each row of a table is called a data record. All values in a column, which belong to a particular domain, Consider the following table of data items, named as Accounts . The table has rows and columns.

The column arrow points to a column called Name. The Row arrow points to a data record consisting of (110001, Capital Account and ) each of which corresponds to Code, Name and Type, which are three different columns of the table. Name of Table : Accounts Code Name Type 110001 Capital Account 221019 Jain & Co. 221020 Jayram Bros.

411001 Furniture Account Fig. . : Example data table of accounts and their attribute values Formally, a row is called a tuple , a column header is called an attribute and