Does anybody know or have links to websites explaining particulars of methods to create a database schema for any double entry accounting system ??.

I saw a couple of articles but non were very explanatory enough. Would be thankful if a person may help me about this.

Here's one link that you might find useful:

I believed I may as well have a stab in internet marketing. Surveys are appreciated – I'll refine the look according to feedback from anybody. I am likely to use SQL Server (2005) T-SQL syntax for the time being, but when anybody has an interest in other languages, tell me and I'll add more good examples.

Inside a double-entry bookkeeping system, the fundamental elements are accounts and transactions. The fundamental 'theory' may be the accounting equation: Equity = Assets - Liabilities.

Mixing the products within the accounting equation and two kinds of nominal accounts, Earnings and Expenses, the fundamental organization from the accounts is only a forest of nested accounts, the main from the (minimum) five trees being among: Assets, Liabilities, Equity, Earnings, and Expenses.

[I am researching good SQL designs for hierarchies generally ... I'll update this with specifics later.]

One interesting hierarchy design is recorded within the SQl Team article More Trees & Hierarchies in SQL.

Every transaction includes balanced debit and credit amounts. For each transaction, the entire from the debit amounts and also the total from the credit amounts should be exactly equal. Every debit and credit amount is associated with one account.

[More to follow along with ...]

Try installing it on accounting database design from It covers some sample of accounting schema. Hope it will help.