How to design the MySQL database table structure to support the core functions of the accounting system?

How to design the MySQL database table structure to support the core functions of the accounting system?

When designing the database table structure of the accounting system, it is necessary to consider the support of core functions as well as the integrity and scalability of the data. This article will introduce how to design the MySQL database table structure to support the core functions of the accounting system, and provide specific code examples.

1. Design chart of accounts (accounts)

Accounting accounts are the core foundation of the accounting system and are used to record the inflow and outflow of funds. Create a table named accounts to store information about accounting accounts. For example, account name, account code, account type, etc.

CREATE TABLE accounts (
id INT PRIMARY KEY AUTO_INCREMENT,
account_code VARCHAR(10) NOT NULL,
account_name VARCHAR(50) NOT NULL,
account_type ENUM('Asset' , 'Liabilities', 'Equity', 'Income', 'Expenses') NOT NULL
);

2. Design accounting voucher table (vouchers)

Accounting A voucher is proof that a transaction occurred, including debit and credit amounts. Create a table named vouchers to store information about accounting vouchers. For example, voucher date, voucher number, summary, etc.

CREATE TABLE vouchers (
id INT PRIMARY KEY AUTO_INCREMENT,
voucher_date DATE NOT NULL,
voucher_number INT NOT NULL,
summary VARCHAR(255)
);

3. Design accounting entry table (journal_entries)

Accounting entries are the process of recording the impact of transactions on accounting accounts. Create a table named journal_entries to store information related to accounting entries. For example, entry number, account code, debit amount, credit amount, etc.

CREATE TABLE journal_entries (
id INT PRIMARY KEY AUTO_INCREMENT,
voucher_id INT NOT NULL,
entry_number INT NOT NULL,
account_code VARCHAR(10) NOT NULL,
debit DECIMAL(10,2) DEFAULT 0.00,
credit DECIMAL(10,2) DEFAULT 0.00,
FOREIGN KEY (voucher_id) REFERENCES vouchers(id),
FOREIGN KEY (account_code) REFERENCES accounts(account_code)
);

4. Design accounting period table (accounting_periods)

Accounting period is used to classify and display transactions according to accounting periods. Create a table named accounting_periods to store accounting period-related information. For example, period name, start date, end date, etc.

CREATE TABLE accounting_periods (
id INT PRIMARY KEY AUTO_INCREMENT,
period_name VARCHAR(20) NOT NULL,
start_date DATE NOT NULL,
end_date DATE NOT NULL
);

5. Design balance table (balances)

The balance table is used to record the ending balance of each accounting account. Create a table named balances to store information related to the balance table. For example, account code, accounting period, opening balance, closing balance, etc.

CREATE TABLE balances (
id INT PRIMARY KEY AUTO_INCREMENT,
account_code VARCHAR(10) NOT NULL,
period_id INT NOT NULL,
opening_balance DECIMAL(10,2) DEFAULT 0.00 ,
closing_balance DECIMAL(10,2) DEFAULT 0.00,
FOREIGN KEY (account_code) REFERENCES accounts(account_code),
FOREIGN KEY (period_id) REFERENCES accounting_periods(id)
);

Through the MySQL database table structure designed above, the core functions of the accounting system can be supported. For example, you can record different accounting accounts through the chart of accounts (accounts); record specific details of transactions through the accounting voucher table (vouchers) and accounting entry table (journal_entries); manage different accounting periods through the accounting period table (accounting_periods); Record the ending balances of accounting accounts through balances (balances).

The above are examples of database table structure design based on MySQL, which can be adjusted and expanded according to specific needs. Moreover, this is only the design of the database table structure, and corresponding back-end code needs to be written according to specific business logic to realize the core functions of the accounting system.

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