How to use MySQL to build an integrated accounting system table structure for data interaction with other business systems?

How to use MySQL to build an integrated accounting system table structure for data interaction with other business systems?

The integrated management system plays an important role in enterprise management, and the accounting system, as an important part of it, is the key to realizing the company's financial data management. This article will introduce how to use MySQL to build an integrated accounting system table structure for data interaction with other business systems.

1. Requirements Analysis
Before building the accounting system table structure, you first need to fully understand the business requirements and clarify the relationship between various functions and data in order to establish a reasonable database table structure. The following are some common accounting system functional modules:

1. Accounting vouchers: including the entry and review of receipts, payments, sales, purchases, expense reimbursements and other vouchers.
2. Account management: including adding, modifying and deleting accounts.
3. Account book management: including management of general ledger, subsidiary ledger, cash bank account, accounts receivable and payable, etc.
4. Report generation: including the generation and query of balance sheets, income statements, cash flow statements and other reports.
5. Account balance calculation: including calculation and update of account balance.
6. Data analysis: Analysis and statistics of accounting data.

2. Database table design
Based on demand analysis, we can design the following database table structure.

1. Table: Basic table
   a. Chart of accounts (subject): used to store all account information of the company. Fields include account ID, account name, account code, etc.
   b. Voucher table (voucher): used to store accounting voucher information. Fields include voucher ID, voucher date, summary, voucher number, etc.
   c. Entry table (entry): used to store entry information of vouchers. Fields include entry ID, debit amount, credit amount, account ID, etc.
2. Table: Account book table
   a. General ledger table (general_ledger): used to store general ledger information. Fields include general ledger ID, account ID, beginning balance, ending balance, etc.
   b. Detailed ledger table (sub_ledger): used to store detailed ledger information. Fields include subsidiary ledger ID, account ID, voucher ID, debit amount, credit amount, etc.
   c. Cash bank account table (cash_bank_ledger): used to store cash bank account information. Fields include cash bank account ID, account ID, opening balance, ending balance, etc.
   d. Accounts receivable and accounts payable table (receivable_payable_ledger): used to store accounts receivable and accounts payable information. Fields include accounts receivable and payable ID, account ID, opening balance, ending balance, etc.
3. Table: Report table
   a. Balance sheet (balance_sheet): used to store balance sheet information. Fields include assets, liabilities, owners' equity, etc.
   b. Income statement (income_statement): used to store income statement information. Fields include revenue, costs, expenses, profits, etc.
   c. Cash flow statement (cash_flow_statement): used to store cash flow statement information. Fields include operating activities, investing activities, financing activities, etc.

3. SQL code example
The following is a simple example code for creating the above database table structure:

1. Create basic table
   CREATE TABLE subject (
   subject_id INT AUTO_INCREMENT PRIMARY KEY,
   subject_name VARCHAR(50) NOT NULL,
   subject_code VARCHAR(10) NOT NULL
   );

CREATE TABLE voucher (
voucher_id INT AUTO_INCREMENT PRIMARY KEY,
voucher_date DATE NOT NULL,
summary VARCHAR(100) NOT NULL,
voucher_no VARCHAR(20) NOT NULL
);

CREATE TABLE entry (
entry_id INT AUTO_INCREMENT PRIMARY KEY,
debit_amount DECIMAL(10,2),
credit_amount DECIMAL(10,2),
subject_id INT,
FOREIGN KEY (subject_id) REFERENCES subject (subject_id)
);

2. Create accounting table
   CREATE TABLE general_ledger (
   general_ledger_id INT AUTO_INCREMENT PRIMARY KEY,
   subject_id INT,
   opening_balance DECIMAL(10, 2),
   closing_balance DECIMAL(10,2),
   FOREIGN KEY (subject_id) REFERENCES subject (subject_id)
   );

CREATE TABLE sub_ledger (
sub_ledger_id INT AUTO_INCREMENT PRIMARY KEY,
subject_id INT,
voucher_id INT,
debit_amount DECIMAL(10,2),
credit_amount DECIMAL(10,2),
FOREIGN KEY (subject_id) REFERENCES subject (subject_id ),
FOREIGN KEY (voucher_id) REFERENCES voucher (voucher_id)
);

CREATE TABLE cash_bank_ledger (
cash_bank_ledger_id INT AUTO_INCREMENT PRIMARY KEY,
subject_id INT,
opening_balance DECIMAL (10,2),
closing_balance DECIMAL(10,2),
FOREIGN KEY (subject_id) REFERENCES subject (subject_id)
);

CREATE TABLE receivable_payable_ledger (
receivable_payable_ledger_id INT AUTO_INCREMENT PRIMARY KEY,
subject_id INT,
opening_balance DECIMAL(10,2),
closing_balance DECIMAL(10,2),
FOREIGN KEY (subject_id) REFERENCES subject (subject_id)
);

3. Create report table
   CREATE TABLE balance_sheet (
   balance_sheet_id INT AUTO_INCREMENT PRIMARY KEY,
   assets DECIMAL(10,2),
   liabilities DECIMAL(10,2),
   equity DECIMAL(10,2)
   );

CREATE TABLE income_statement (
income_statement_id INT AUTO_INCREMENT PRIMARY KEY,
revenue DECIMAL(10,2),
cost DECIMAL (10,2),
expense DECIMAL(10,2),
profit DECIMAL(10,2)
);

CREATE TABLE cash_flow_statement (
cash_flow_statement_id INT AUTO_INCREMENT PRIMARY KEY ,
operating_activities DECIMAL(10,2),
investing_activities DECIMAL(10,2),
financing_activities DECIMAL(10,2)
);

IV. Summary
This article describes the steps and sample code on how to use MySQL to build an integrated accounting system table structure for data interaction with other business systems. When designing the table structure, we need to establish reasonable and standardized database tables according to business needs in order to realize various functions and data interaction of the accounting system.

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