会计数据库 - 存储信用卡和借记卡？ [英] Accounting Database - storing credit and debit?
问题描述
在一个事务存储到数据库
1）你保存信用卡和借记下两个不同的列相同的记录？ （没有正或负号）
例1A
TABLENAME
...
...
（信用）空
（借记卡）100
例1B
TABLENAME
...
...
（信用）250
（借记）空
或者
2）你存储1值以积极的信贷和借记负号？
例2A
TABLENAME
...
...
（金额）-100
例2B
TABLENAME
...
...
（金额）250
会计师（和许多簿记员，如果他们有什么好处）的知道的存在绝对是贷方和借方之间没有差别。他们是简单的价值变动。
他们应该被存储在相同的柱，用一个符号值。这使得复式记帐容易得多 *一个。有些人认为，复式记账意味着你保持两套书，一个是税务部门（以减少上缴税收），一个用于现实。
然而，它确实意味着每个交易的平衡的，它有一个信用卡和借记虽然他们通常由很多部分，而不是仅仅两个（他们从资产负债表中自由穿越（如股权，资产，负债）的损益（如收入，支出）例如，购买一些股，券商可能是：
现金，银行资产2019.95 CR
股份资产成本2000.00博士
经纪费用19.95博士
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0.00
*一个：可以把我当作这里的权威 * B 。我已经在四个独立的商业规模的会计软件包，其中之一是的巨大的工作。更重要的是，我的妻子是一个CA，她同意我的看法，这是不寻常的不够，我的有无的是正确的： - ）
* B：当然，你不应该把的任何的作为一个权威 * C 。 每个人，以30岁的时候，或者是他自己的医生或白痴等。请确保你理解的为什么的东西被接受为右派，不要只是一味地随大流。
* C：除非是我： - ）
When you store a transaction into a database
1) Do you store Credit and debit in the same record under two different columns? (without the positive or the negative sign)
Example 1A
TABLENAME
...
...
(Credit) null
(Debit) 100
Example 1B
TABLENAME
...
...
(Credit) 250
(Debit) null
Or
2) Do you store 1 value with a positive for credit, and a negative sign for debit?
Example 2A
TABLENAME
...
...
(Amount) -100
Example 2B
TABLENAME
...
...
(Amount) 250
Accountants (and many bookkeepers, if they're any good) know that there is absolutely no difference between credits and debits. They're simply movements of value.
They should be stored in the same column, with a signed value. That makes double-entry accounting so much easier*a. Some people believe that double entry accounting means you keep two sets of books, one for the tax department (to minimise tax paid) and one for reality.
However, it really means that every transaction is balanced, that it has a credit and debit entry although they often consist of lots of parts rather than just two (and they cross freely from the balance sheet (e.g., equity, assets, liabilities) to the profit and loss (e.g., income, expenditure). For example, buying some shares with brokerage may be:
cash at bank Asset 2019.95 cr
shares at cost Asset 2000.00 dr
brokerage Expense 19.95 dr
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0.00
*a: You can treat me as an authority here *b. I've worked on four separate commercial-scale accounting packages, one of which was huge. More importantly, my wife is a CA and she agrees with me, and that's unusual enough that I have to be right :-)
*b: Of course, you shouldn't treat anyone as an authority *c. "Every man, by the age of 30, is either his own doctor or an idiot" and so on. Make sure you understand why something is accepted as "right", don't just blindly follow the crowd.
*c: Unless it's me :-)
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