Structuring Database for Accounting

specific to each entity types have been stated below as : Entity Type List of Attributes AccountsType CatId, Category Accounts Code, Name, Type Employees EmpId, Fname, Minit, Lname, SuperId Vouchers Vno, Date, Debit, Credit, Amount, Narration, AuthBy, PrepBy SupportDocuments Sno, dDate, Name AccountsType is a conceptual entity that is meant to express the various categories of accounts in accounting system. The CatId is an attribute of AccountType entity, the value of which is used to identify the category of accounts. Accounts is a conceptual entity that is meant to express various accounts, each one of which belongs to a particular category of accounts in Accounts Type Entity. Every account is assigned a unique code by which it is identified.

The Name attribute specifies the name of account and Type refers to the type of account (or category of account) as mentioned above. Employees is a physical entity that is meant to express the various employees who are in some way connected with the accounting system. The EmpId (Employee ID) attribute is meant to identify an Employee; Fname, Minit and Lname are respectively the first, middle and Last names of an employee; and SuperId refers to EmpId of the immediate boss of an employee.