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设计表以将交易记录存储在双记录会计数据库中

[英]Designing table to store the transaction entry in a double entry accounting database

原文 2014-01-06 05:53:13 3 1 database-design/ accounting

I try to develope a small accounting system using codeigniter. 我尝试使用codeigniter开发一个小型会计系统。
Case I: The database have 2 tables: tbl_transaction and tbl_journal to record daily transactions. 案例I：数据库有2个表： tbl_transaction和tbl_journal记录每日交易。
ie, in tbl_journal the date, amount, narration of the transaction will be stored and the tbl_transaction contains the journal_id, account, amount accounts involved in each transaction, which means there will be 2 entries in tbl_transaction , one entry showing positive amount & other showing negative amount with the debit/credit account name. 即，在tbl_journal中date, amount, narration将存储交易的date, amount, narration ，并且tbl_transaction包含每笔交易涉及的tbl_transaction journal_id, account, amount科目，这意味着tbl_transaction中将有2个条目，一个条目表示positive amount ，其他表示借方/贷方帐户名称为negative amount 。
Case II: The database with single table tbl_journal to store the transaction information. 情况二：数据库具有单个表tbl_journal来存储事务信息。 ie, tbl_journal with fields for date, amount, debit account, credit account, narration . 即tbl_journal其中包含date, amount, debit account, credit account, narration等字段。
Which of these would be good? 其中哪一个会好？ Or what could be the better design? 还是更好的设计？ Somebody please help me.. 有人请帮助我。

1 个解决方案

The first is better. 首先是更好。 In accounting you get cases where one Credit entry is matched by multiple debit entries, and vice versa. 在会计中，您会遇到一个贷项项与多个借项项匹配的情况，反之亦然。 Your second option wouldn't cover that. 您的第二个选择将无法解决。