Illustration of Accounting Database: Concept

The compilation of these Structuring Database for Accounting Notes makes students exam preparation simpler and organised.

Illustration of Accounting Database

A database is a shared collection of inter-related data tables which meet the various information needs of an organization. Thus, an accounting database stores the accounting data. It is a collection of accounting data which is interrelated to depict the various aspects of the accounting information system.

Illustration of Accounting Database

Following is an example of an Accounting Database for maintaining data relating to the accounting transactions, source documents, accounts, and employees.

Illustration of Accounting Database

Illustration of Accounting Database 1

Employees

Illustration of Accounting Database 2

Vouchers

Illustration of Accounting Database 3

Support

Illustration of Accounting Database 4

Accounts

Illustration of Accounting Database 5

Account Type

Illustration of Accounting Database 6

Example:

Question:
What is a modified version of the Accounting Database?
Answer:
An effort to fit the Debit and Credit vouchers results in the addition of a new column Sno to Vouchers table of accounting database. This results in data redundancy. ER Model is a conceptual model. We need to transform it into a representational data model so that we can form a database design for the implementation and operation while using the DBMS.