How to use MySQL to create a scalable accounting system table structure to cope with business growth and changes?

How to use MySQL to create an scalable accounting system table structure to cope with business growth and changes?

In today's increasingly developing business environment, accounting systems play a vital role in enterprises. As business grows and changes, a scalable accounting system table structure can help companies effectively manage and track financial data and ensure the smooth operation of financial processes. This article will introduce how to use a MySQL database to create a scalable accounting system table structure and give specific code examples.

First of all, we need to clarify the basic concepts and requirements of the accounting system. A complete accounting system contains many important financial concepts, such as accounts, subjects, vouchers, etc. The following is an example of a simplified accounting system table structure:

1. Accounts table (accounts)

   • Account ID (account_id)
   • Account name (account_name)
   • Account type (account_type)
   • Balance (balance)

2. Chart of accounts (categories)

   • Account ID (category_id)
   • Account name (category_name)
   • Parent account ID (parent_category_id)

3. Vouchers table (vouchers )

   • Voucher ID (voucher_id)
   • Voucher date (voucher_date)
4. ##Voucher details list (voucher_items)
   Voucher detail ID (item_id)
   • Voucher ID (voucher_id)
   • Account ID (category_id)
   • Debit amount (debit)
   • Credit Amount (credit)

Create an account table

1. CREATE TABLE accounts (
     account_id INT PRIMARY KEY,
     account_name VARCHAR(100) NOT NULL,
     account_type VARCHAR(50) NOT NULL,
     balance DECIMAL(10, 2)
   );

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Create a chart of accounts

CREATE TABLE categories (
  category_id INT PRIMARY KEY,
  category_name VARCHAR(100) NOT NULL,
  parent_category_id INT
);

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Create a voucher table

CREATE TABLE vouchers (
  voucher_id INT PRIMARY KEY,
  voucher_date DATE NOT NULL
);

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Create a voucher detail table

CREATE TABLE voucher_items (
  item_id INT PRIMARY KEY,
  voucher_id INT,
  category_id INT,
  debit DECIMAL(10, 2),
  credit DECIMAL(10, 2),
  FOREIGN KEY (voucher_id) REFERENCES vouchers(voucher_id),
  FOREIGN KEY (category_id) REFERENCES categories(category_id)
);

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ALTER TABLE accounts ADD UNIQUE INDEX account_name_unique (account_name);

CREATE TRIGGER update_balance AFTER INSERT ON voucher_items
FOR EACH ROW
BEGIN
  UPDATE accounts
  SET balance = balance + NEW.debit - NEW.credit
  WHERE account_id = (SELECT category_id FROM voucher_items WHERE item_id = NEW.item_id);
END;

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