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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.
An example of a cash account recorded in double-entry from 1926 showing a balance of 359.77. In the double-entry accounting system, at least two accounting entries are required to record each financial transaction. These entries may occur in asset, liability, equity, expense, or revenue accounts.
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 ).
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:
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]
a (single) relation schema; Database schema. ... 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). The formal definition of a database schema is a set of formulas (sentences) called integrity constraints imposed on a database.
National accounts or national account systems (NAS) are the implementation of complete and consistent accounting techniques for measuring the economic activity of a nation. These include detailed underlying measures that rely on double-entry accounting. By design, such accounting makes the totals on both sides of an account equal even though ...
The solution to this problem is a formula linkbase that will provide taxonomy creators with many more functions than just simple addition or subtraction. Secondly, the double entry accounting rule requires XBRL taxonomy creators to define the credit/debit nature of monetary elements appearing in the Balance Sheets and Income Statements.
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