Accounting System

Overview

Complete accounting system schema based on double-entry bookkeeping principles. Manages chart of accounts, journal entries, fiscal periods, and multi-currency transactions.

Key Design Decisions

• Double-Entry: Every transaction has balanced debits and credits
• Chart of Accounts: Flexible account hierarchy
• Fiscal Periods: Monthly/quarterly/annual closing processes
• Multi-Currency: Foreign exchange tracking and revaluation

Tables

12 tables covering accounts, journal entries, fiscal periods, currencies, exchange rates, and financial reports. Suitable for small business to enterprise accounting.