Accounting Database Design and SQL Implementation

Abstract

This paper reviews database design in the context of an accounting example and illustrates the power of the Structured Query Language (SQL) with several examples.  Many microcomputer database systems have become popular and extinct in the last 15 years which has implications for practicing accountants.  Each time a microcomputer database system becomes popular, accountants must learn a proprietary method of questioning or querying the database.  In contrast, SQL has remained constant and stable with additions or modifications occurring every few years.  Thus, a strategy that accountants should use for coping or keeping up with technology is one that includes gaining some familiarity with SQL.  A group of generic business and accounting-related entities are presented in a basic design, which in turn, provide the basis for a set of six relational tables with sample data.  These tables provide the basis for ten varied SQL statements that are designed to illustrate the power and usefulness of SQL for accountants.