SQLITE SCHEMA DESIGNER HOW TO
SQLITE SCHEMA DESIGNER FULL

Some Best Practices for Using MongoDB Schema Designer.All of the capabilities, none of the firefighting -:.Aqua Data Studio Entity Relationship Modeler.7 Best MongoDB Schema Designer Tools with GUI.This is a basic query to show transaction and account information. The schema preserves the norms of accounting, the DB operations are cheap, and the output is consistent with any standard accounting statement.

SQLITE SCHEMA DESIGNER FULL

Now that we have a full set of ledger entries, let’s run some SQL queries! These are all surprisingly understandable - dare I say elegant. Similarly, the account number 510 is Capital, which is an Equity account.

The second line is a credit, denoted as direction=-1.

Because Cash shares the same prefix as “Assets” then this transaction rolls up to the “Assets” account. The account is Cash, as the account number 110 matches with our accounts table.

The first line is a debit, denoted as direction=1.

This is because both rows are part of the same transaction - the entirety of that transaction must have debits = credits. Note there are multiple rows with the same ID.

SQLITE SCHEMA DESIGNER HOW TO

This post won’t go into the accounting explanation for each transaction (stay tuned!) but shows how to use this data to do basic queries. This is a handy convention for arithmetic.įor our example, we’ll record a number of ledger entries to show an opening account balance, buying inventory, and then selling the inventory to a customer. We choose 1 for debit and -1 for credit, as before. This is the account number (ie, 110 for Cash) for this transaction’s line item. This is usually a positive number - we do not use negative numbers to represent credits, there is a separate column for that.) This will identify all single-entry items (debits+credits) which make up a single transaction. The user never sees this! But it is convenient for arithmetic. In our schema, we define 1 for credit and -1 as debit. The useful thing here is we can roll up the value of sub-accounts by using place value. For example: 100 Assets, 101 Cash, 106 Accounts Receivable, etc. Often, accounts are assigned a number hierarchy.

The name of the account (Assets, Liabilities, etc) The first thing we want to define is our list of accounts. So let’s design a system which can be easily modeled in a database and consistent with how actual accounting is done. But this is not consistent at all with how financial statements are prepared. I understand the argument: since the normal balance for income is credit, and ledger-cli represents credits as negative numbers, then income would be show as negative. “When you look at the balance totals for your ledger, you may be surprised to see that Expenses are a positive figure, and Income is a negative figure. Take this example from ledger-cli’s documentation: I aim to share a simple - and elegant, I think - database schema for recording and tabulating ledger entries.Įngineers tend to hand-wave over accounting terminology, dispensing with terms like “debit” and “credit” - after all, why not just use positive and negative numbers? I think this leads to confusing results. Over the past few weeks, a number of blog posts have come to light explaining the basics of double-entry accounting for developers.

Sqlite schema designer