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SQL-Ledger is an ERP and double entry accounting system. Accounting data is stored in an SQL database server and a standard web browser can be used as its user interface.The system uses the Perl language with a database interface module for processing and PostgreSQL for data storage which is the preferred platform.
The earliest extant accounting records that follow the modern double-entry system in Europe come from Amatino Manucci, a Florentine merchant at the end of the 13th century. [1] Manucci was employed by the Farolfi firm and the firm's ledger of 1299–1300 evidences full double-entry bookkeeping.
The database schema is the structure of a database described in a formal language supported typically by a relational database management system (RDBMS). The term " schema " refers to the organization of data as a blueprint of how the database is constructed (divided into database tables in the case of relational databases ).
In bookkeeping, a general ledger is a bookkeeping ledger in which accounting data are posted from journals and aggregated from subledgers, such as accounts payable, accounts receivable, cash management, fixed assets, purchasing and projects. [1] A general ledger may be maintained on paper, on a computer, or in the cloud. [2]
Examples from double-entry accounting systems often illustrate the concept of transactions. In double-entry accounting every debit requires the recording of an associated credit. If one writes a check for $100 to buy groceries, a transactional double-entry accounting system must record the following two entries to cover the single transaction:
As a method, the subject is termed national accounting or, more generally, social accounting. [1] Stated otherwise, national accounts as systems may be distinguished from the economic data associated with those systems. [2] While sharing many common principles with business accounting, national accounts are based on economic concepts. [3]
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METS - a schema for aggregating in a single XML file descriptive, administrative, and structural metadata about a digital object; MODS - a schema for a bibliographic element set and maintained by the Network Development and MARC Standards Office of the Library of Congress [6]