How to design a maintainable accounting system table structure in MySQL to support daily business operations and maintenance?

How to design a maintainable accounting system table structure in MySQL to support daily business operations and maintenance?

In an enterprise, the accounting system is a very important component that handles the storage, calculation and management of financial data. In order to be able to support daily business operations and maintenance, it is crucial to design a maintainable accounting system table structure.

In the MySQL database, we can design a maintainable accounting system table structure through the following steps:

1. Create the database and data table
   First, we A database needs to be created to store data for the accounting system. Use the following command to create a database named accounting:

   CREATE DATABASE `accounting` DEFAULT CHARACTER SET utf8mb4 COLLATE utf8mb4_unicode_ci;

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   Then, in the accounting database, create the following data table:

2. Design the main data table
   Main of the accounting system Data tables usually include: account table, chart of accounts, voucher table and voucher details table. The design of these tables should meet business needs and be able to support daily data entry and query.

2.1 Accounts table (accounts)
The account table is used to store various account information of the company, including account number, account name, account type, etc. The uniqueness of each account is guaranteed by the account number field. The table structure is as follows:

CREATE TABLE `accounts` (
  `id` INT UNSIGNED NOT NULL AUTO_INCREMENT PRIMARY KEY,
  `account_number` VARCHAR(20) NOT NULL,
  `account_name` VARCHAR(100) NOT NULL,
  `account_type` ENUM('资产', '负债', '权益', '收入', '费用') NOT NULL,
  `create_time` TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
  `update_time` TIMESTAMP DEFAULT CURRENT_TIMESTAMP ON UPDATE CURRENT_TIMESTAMP
) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;

2.2 Chart of Accounts (subjects)
The chart of accounts is used to store specific accounting account information, including account number, account name, parent account number, etc. The uniqueness of each account is guaranteed by the account number field. The table structure is as follows:

CREATE TABLE `subjects` (
  `id` INT UNSIGNED NOT NULL AUTO_INCREMENT PRIMARY KEY,
  `subject_number` VARCHAR(20) NOT NULL,
  `subject_name` VARCHAR(100) NOT NULL,
  `parent_subject_number` VARCHAR(20),
  `create_time` TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
  `update_time` TIMESTAMP DEFAULT CURRENT_TIMESTAMP ON UPDATE CURRENT_TIMESTAMP
) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;

2.3 Vouchers table (vouchers)
The voucher table is used to store the basic information of each voucher, including voucher number, accounting period, voucher date, document maker, etc. The uniqueness of each voucher is guaranteed by the voucher number field. The table structure is as follows:

CREATE TABLE `vouchers` (
  `id` INT UNSIGNED NOT NULL AUTO_INCREMENT PRIMARY KEY,
  `voucher_number` VARCHAR(20) NOT NULL,
  `accounting_period` INT NOT NULL,
  `voucher_date` DATE NOT NULL,
  `created_by` VARCHAR(50),
  `create_time` TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
  `update_time` TIMESTAMP DEFAULT CURRENT_TIMESTAMP ON UPDATE CURRENT_TIMESTAMP
) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;

2.4 Voucher details table (voucher_items)
The voucher details table is used to store the specific detailed information of each voucher, including accounting accounts, debit amounts, credit amounts, etc. The table structure is as follows:

CREATE TABLE `voucher_items` (
  `id` INT UNSIGNED NOT NULL AUTO_INCREMENT PRIMARY KEY,
  `voucher_id` INT UNSIGNED NOT NULL,
  `account_id` INT UNSIGNED NOT NULL,
  `debit_amount` DECIMAL(20,2) NOT NULL,
  `credit_amount` DECIMAL(20,2) NOT NULL,
  `create_time` TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
  `update_time` TIMESTAMP DEFAULT CURRENT_TIMESTAMP ON UPDATE CURRENT_TIMESTAMP
) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_unicode_ci;

3. Design index
   In order to improve query performance, we need to design appropriate indexes for each table. For example, in the accounts table, we can create a unique index for the account number field:

   ALTER TABLE `accounts` ADD UNIQUE INDEX `idx_account_number` (`account_number`);

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   In the voucher table, create a unique index for the voucher number field:

   ALTER TABLE `vouchers` ADD UNIQUE INDEX `idx_voucher_number` (`voucher_number`);

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   In the voucher details table, Create a joint index for the voucher ID field and accounting account ID field:

   ALTER TABLE `voucher_items` ADD INDEX `idx_voucher_id_account_id` (`voucher_id`, `account_id`);

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   Of course, according to the query needs of the business, we can also create indexes for other fields according to specific circumstances.

Summary
Through the above steps, we have designed a maintainable accounting system table structure that can support daily business operations and maintenance. In practical applications, we also need to further develop and optimize table associations, trigger settings, etc. based on business needs. For large accounting systems, you can also consider using technologies such as partition tables and read-write separation to improve performance and scalability.

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