Database Design for a double entry accounting system -


Should journal entries be entered into a database design?

The real world makes sense to keep a daily entry book, then later the daily entry transfers the book into double entry accounts. But in the computerized version, doing this generates duplicate records and does not quite make sense?

  Real Life: User --- & gt; Journal Day Book (Single Entry) --- & gt; The Leasure Account (Double Entry)  

The thing about double entry book-uping is That any trained accountant will understand this immediately, so if you are creating a system for accountants, then if you model your domain perfectly, then it will make communication easier. There may be business rules that can be implemented only in a double entry model (just one guess on my part).

It also provides a good audit trail, which is always useful.

Edit

"I was more interested in knowing whether or not I should record journal entries"

If I was presenting a logical data model for a group of users from an accounting background, then surely the journal would be included as a unit. However, when it came to the physical database, I would like to apply it as a view on the laser table.


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