Structuring Database for Accounting

Where in another attribute vType has been introduced to indicate whether this generalised schema applies to Situation A(vType= ) or Situation B(vType= ). Debit and Credit attribute of vouchers relation have been renamed as AccCode to mean Debit and Credit, depending on the value of Vtype. Debit and Credit relations have been generalised into Details because both shared a set of common attributes. .

Illustrating the Database Structure for Example Realities DBMS software is used to implement the data model by creating several tables, setting their interrelationships and imposing constraints as may be set out in database design. After, the design is implemented, it must also allow for retrieval of data and information. This is achieved by querying the database, for which purpose, SQL statements are put to use. These retrieval requests result in emergence of new virtual tables that may be formed out of one or more of existing tables.

A clear understanding of these SQL statements is a first step towards the theoretical foundations for computerised reporting. This is because a report is an organised set of information, which is extracted on the basis of these retrieval requests. For a practical understanding of these operations, consider the following