By Derek Liew

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We will detect missing fields and expanding the columns in the asset table, as we progress further in our below discussion. First Normal Form Notice the above table, contains a field that store value for each of MaxCorp’s asset, in which we want to eliminate from this table. As mentioned, under Chapter 2, we will contain all debit and credit amount in one central table, the Journal Table, in which a set of double-entry are grouped under a journal number located in the Doc_No_VC fields. Thus, we will include the Doc_No_VC field in the asset table, in replace of the fieldname:FA_Amt_MO.

Before any transaction is being posted as a double-entry in the Journals Table, user would need to drill-down the dropdown list box, to select the appropriate account code (GL_ID), if it does not exist, user would be prompted to create the account code beforehand in the COA Table. Some of the posting can be pre-defined by the user during set-up stage, for example, double-entry for a customer billing can be pre-defined to debit and credit to a fix Sales and Debtors account, and some transaction would require user selection of account code during order processing process.

Data stored in a table, can be retrieved, updated or even deleted through executing a set of instruction to a database. This set of instruction is what we call SQL statement. When the first database was created, its design was not in perfect form. The model of the design was to store data in a single stream of bytes. This is known as a flat-file database. A flat-file database is inefficient, given the lack of scalability and storage capacity. Relational Database A relational database model is designed to contain several tables that can be joined together via the use of common related fields.

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Accounting Database Design by Derek Liew


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