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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 download version also ...
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.
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:
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.
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 ).
KMyMoney is a cross-platform double-entry bookkeeping system for personal finance management built on KDE technologies. [2] [3] [4] Its operation is similar to Microsoft Money [5] and Quicken. [6] It supports different account types, categorization of expenses and incomes, reconciliation of bank accounts and import/export to the “QIF” file ...
French generally accepted accounting principles; Metadata, or "data about data." The Chart of accounts is in itself Metadata. It's a classification scheme that enables (intelligent) aggregation of individual financial transactions into coherent, and hopefully informative, financial statements.
The accounting equation plays a significant role as the foundation of the double-entry bookkeeping system. The primary aim of the double-entry system is to keep track of debits and credits and ensure that the sum of these always matches up to the company assets, a calculation carried out by the accounting equation. It is based on the idea that ...