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General ledger and accounts payable data model [closed]

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I am looking for industry standard logical data model of general ledger and accounts payable.

Are there any readily available accounting data models?


Hmmm, I learned the data model while I learned bookkeeping. If Google does not give you an answer, that might be the way to go.

The most basic ledger is 3 tables: Accounts, Batches, and Transactions. All transactions must be in a batch. Some people make two columns for debit and credit, I always did one column, with Debits and credits having opposite signs.

Payables is also very simple. At its heart is a table of vendors and a table of vouchers/invoices. Finally a table of checks generated. Unlike purchasing, payables does not require linking to inventory or any detail on the voucher, making it quite simple.

After that, embellish to taste :)


Core GL Transactional Tables:

  • LEDGER
  • JOURNAL_HEADER
  • JOURNAL_LINE

The journals are validated before posting to the LEDGER table.

Core AP Tables:

  • INVOICE
  • CHECK
  • VENDOR
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