This document provides an in-depth analysis and design of a double entry accounting system, covering essential components such as transaction processing, workflow, reporting, data flow diagrams, and architectural design. It includes detailed explanations of voucher preparation, journal entries, accounting reports, and the roles involved in the process. Additionally, the document features various tables, figures, and forms that facilitate understanding the double entry system's functioning and management.

1. Business Process of
Double Entry System, Analysis
and Design
Prepared By Mohsin Yaseen (System Analyst)
Email: myasinr@gmail.com
Skype: myasinr
Cell: +92 334 906 9919
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Twitter: http://twitter.com/moshsin
@2012

2. Double Entry System, Analysis and Design
Contents
Chapter 1: ............................................................................................................................................... 6
Introduction ........................................................................................................................................ 6
Chapter 2: ............................................................................................................................................... 7
Double Entry System ........................................................................................................................... 7
For Example ..................................................................................................................................... 7
Prerequisite of a Transaction (Voucher) ........................................................................................... 8
Chapter 3: ............................................................................................................................................. 12
Accounting Reports and Financial Statements ................................................................................... 12
Accounting Reports ....................................................................................................................... 12
Financial Reports ........................................................................................................................... 12
Chapter 4: ............................................................................................................................................. 13
Data Flow Diagram ............................................................................................................................ 13
Notations....................................................................................................................................... 13
Double Accounting Operation ........................................................................................................ 14
Bank Reconciliation........................................................................................................................ 15
Reporting....................................................................................................................................... 16
Closing and Opening Entries .......................................................................................................... 17
Users ............................................................................................................................................. 17
Data Stores .................................................................................................................................... 18
Documents .................................................................................................................................... 18
Processes....................................................................................................................................... 18
Chapter 5: ............................................................................................................................................. 35
Entity Relationship Diagram............................................................................................................... 35
Chapter 6: ............................................................................................................................................. 37
Table, Data Structure, Security .......................................................................................................... 37
Access Controls Keywords.............................................................................................................. 37
Security Groups ............................................................................................................................. 37
Tables ............................................................................................................................................ 37
Tables and Access Control Summary .............................................................................................. 38
Security Roles ................................................................................................................................ 39
Data Structures .............................................................................................................................. 39
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3. Double Entry System, Analysis and Design
Chapter 8: ............................................................................................................................................. 55
Forms, Menus and Workflows ........................................................................................................... 55
Main Forms ................................................................................................................................... 55
Form Control Legends .................................................................................................................... 56
Forms ............................................................................................................................................ 56
Menus and its Hierarchy ................................................................................................................ 66
Chapter 9: ............................................................................................................................................. 68
Architecture Design ........................................................................................................................... 68
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4. Double Entry System, Analysis and Design
Figures:
Figure 1: Transaction Cycle ..................................................................................................................................... 8
Figure 2: Voucher Approval Workflow ................................................................................................................... 10
Figure 3: DFD Double Accounting Operation ......................................................................................................... 14
Figure 4: DFD Bank Reconciliation ......................................................................................................................... 15
Figure 5: DFD Reporting........................................................................................................................................ 16
Figure 6: DFD Closing and Opening Entries ............................................................................................................ 17
Figure 7: Forms: Main Window ............................................................................................................................. 55
Figure 8: Forms Control Legend............................................................................................................................. 56
Figure 9: Forms res_currency ................................................................................................................................ 57
Figure 10: Forms: res_company ............................................................................................................................ 57
Figure 11: Forms account_account_type ............................................................................................................... 58
Figure 12: Forms account_account ....................................................................................................................... 58
Figure 13: Forms res_country, res_country_state, res_partner_address ................................................................ 59
Figure 14: Forms res_users ................................................................................................................................... 59
Figure 15: Forms res_partner_category, res_partner_title ..................................................................................... 60
Figure 16: Forms res_partner ................................................................................................................................ 60
Figure 17: Forms res_groups ................................................................................................................................. 61
Figure 18: Forms ir_ui_menu, ir_rule..................................................................................................................... 61
Figure 19: Forms ir_model_access , ir_rule, ir_sequence_type ............................................................................... 62
Figure 20: Forms ir_sequence, account_journal_column, account_journal_view .................................................... 62
Figure 21: Forms account_fiscalyear, account_period ........................................................................................... 63
Figure 22: Forms account_journal ......................................................................................................................... 63
Figure 23: Forms account_bank_statement .......................................................................................................... 64
Figure 24: Forms account_bank_statement_line ................................................................................................... 64
Figure 25: Forms account_move ........................................................................................................................... 65
Figure 26: Forms account_move_line .................................................................................................................... 65
Figure 27: Architecture Design .............................................................................................................................. 68
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5. Double Entry System, Analysis and Design
Tables
Table 1: Voucher Format _______________________________________________________________________7
Table 2: General Journal Format _________________________________________________________________8
Table 3: Ledger Format_________________________________________________________________________8
Table 4: Financial Year 2012-2013 ________________________________________________________________ 9
Table 5: Chart of Accounts With Types _____________________________________________________________ 9
Table 6: Complate Voucher Format ______________________________________________________________ 10
Table 7: DFD Legends _________________________________________________________________________13
Table 8: DFD Processes ________________________________________________________________________34
Table 9: DB Tables, Security Groups and Rights _____________________________________________________38
Table 10: DB Table res_currency_________________________________________________________________39
Table 11: DB Table res_currency_rate ____________________________________________________________ 39
Table 12: DB Table res_company ________________________________________________________________ 40
Table 13: DB Table account_account_type_________________________________________________________ 41
Table 14: DB Table account_account _____________________________________________________________ 42
Table 15: DB Table res_country _________________________________________________________________42
Table 16: DB Table res_country_state ____________________________________________________________ 42
Table 17: DB Table res_partner_address __________________________________________________________ 43
Table 18: DB Table res_users ___________________________________________________________________44
Table 19: DB Table res_partner_category _________________________________________________________ 44
Table 20: DB Table res_partner_titles ____________________________________________________________ 44
Table 21: DB Table res_partner _________________________________________________________________46
Table 22: DB Table res_groups __________________________________________________________________46
Table 23: DB Table ir_ui_menu __________________________________________________________________47
Table 24: DB Table ir_model_access______________________________________________________________ 47
Table 25: DB Table ir_rule______________________________________________________________________47
Table 26: DB Table ir_sequence_type _____________________________________________________________ 47
Table 27: DB Table ir_sequence _________________________________________________________________48
Table 28: DB Table account_journal_column _______________________________________________________ 48
Table 29: DB Table account_journal_view _________________________________________________________ 49
Table 30: DB Table account_fiscalyear ____________________________________________________________ 49
Table 31: DB Table account_period ______________________________________________________________ 50
Table 32: DB Table account_journal ______________________________________________________________ 51
Table 33: DB Table account_bank_statement ______________________________________________________ 52
Table 34: DB Table account_bank_statement_line __________________________________________________52
Table 35: DB Table account_move _______________________________________________________________ 53
Table 36: DB Table account_move_line ___________________________________________________________ 54
Table 37: Hierarchical Menus and Tables __________________________________________________________ 67
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6. Double Entry System, Analysis and Design
Chapter 1:
Introduction
The main focus of this document is to explain
1. How double entry system works,
2. Manual workflow,
3. Reports required,
including its analysis and engineering
4. Data Flow Diagram,
5. ER Diagram,
6. Tables and Data Structures,
7. Menus, Forms Designing (List and Edit View) and Workflows
8. Architecture Design.
I have bifurcated these topics as per chapter for this document. I will spend more time to explain
last 5 topics. In First chapter I will explain some basic concept of manual double entry system, in 2 nd
its workflow with diagrams and in 3rd some important reports.
6

7. Double Entry System, Analysis and Design
Chapter 2:
Double Entry System
Double Entry System represents an business accounting in which, every transaction related to any
financial year (periods) is recorded in books of accounts in such way that balance of both sides should be
equal.
Keywords:
Transaction: Any operation that effects (increases or decrease) the business accounts value like capital,
liability, expense, assets and revenue.
Financial Year: Every organization shows financial value of its organization in a year. Every year splits in
months (3 or6) wise periods.
Books of Accounts: Books are type of accounting registers where transactions are recorded.
Balance: Value of any business account.
For Example
An Owner starts a trading business, and he invests Rs. 500,000 in his business on 18-Sep-2012. How this
business transaction will be recorded in books of accounts?
First he writes his business transaction in a summarize form as a proof called voucher. Example
Company Name
Voucher
No 1
Date 18-Sep-2012
Financial Year Financial Year 2012-2013
Financial Period 12-13- IST Period
Currency PKR
Accounts Dr Cr
Assets - Bank 500000
Transaction
Capital – Owners Equity 500000
Balance Total 500000 500000
Narration Investment from Owner
Table 1: Voucher Format
In second step, transaction from voucher will be recorded in books of accounts, this book known is as
General Journal. Example
General Journal
Date Accounts Dr Cr
7

8. Double Entry System, Analysis and Design
18-Sep-2012 Assets - Bank 500000
18-Sep-2012 Capital – Owners Equity 500000
Table 2: General Journal Format
In third step using this general journal, entries are classified according to accounts and are recorded in
other book called ledger and the process is known as posting. Example
Assets Bank- Ledger
Date Dr Balance Date Cr Balance
18-Sep-2012 500000 500000
Capital Owners Equity – Ledger
Date Dr Balance Date Cr Balance
18-Sep-2012 500000 500000
Table 3: Ledger Format
Above given example elaborate the basic double entry system from preparation of vouchers to posting.
Transaction Voucher Posting General Posting Accounts Transaction
Starts Preparation Journal Ledgers Ends
Figure 1: Transaction Cycle
Prerequisite of a Transaction (Voucher)
Some prerequisite of a voucher are
1. Company’s Currency
2. Company financial years and periods
3. Business Accounts List (Chart of Account)
4. Company’s Books of Accounts
5. Voucher Approval Process
1. Company Currency
Every company uses a currency as its basic unit of account and other currencies are used too in business
process. In all vouchers this basic currency will be used till transactions in other currencies are not
mentioned.
2. Company financial years and periods
Every Company define its start and end dates of financial year and its sub financial periods before
preparing vouchers, like
Financial Year
2012-2013
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9. Double Entry System, Analysis and Design
Start Date 1st July 2012 End date 30 June 2013
Period Start Date End date Duration
IST 12-13 1st Jul 2012 30 Sep 2012 3 Months
2ND 12-13 1st Oct2012 31 Dec 2012 3 Months
3RD 12-13 1st Jan 2012 31 Mar 2012 3 Months
4TH 12-13 1st Apr 2012 30 Jun 2012 3 Months
Table 4: Financial Year 2012-2013
3. Business Accounts List (Chart of Account)
Organizations define different accounts under following major type
C: Capital
L: Liability
E: Expense
A: Asset
R: Revenue
Some companies define these accounts in hierarchal nature like parent and child account, some other
related terms used for these accounts are main and sub accounts. This classification of account with
unique number is known as chart of accounts. Below is the example of a small chart of account of
company ABC
Account Code Account Name Account Type
001 Assets Asset
002 Building Asset
003 Furniture Asset
004 Liability Liability
005 Account Payable Liability
006 Expenses Expense
007 Purchases Expense
008 Electricity Expenses Expense
009 Income Revenue
010 Sales Revenue
011 Other Income Revenue
Table 5: Chart of Accounts With Types
4. Company’s Books of Accounts
As explained earlier main book of account is General Journal. After recording voucher General
Journal posting in ledgers is done. Different Organizations use different ledger like:
Cash Ledger
Bank Ledger
Expense Ledger
and others
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10. Double Entry System, Analysis and Design
5. Voucher approval process
The process varies according to organization’s hierarchy staff and its approval policy. Generally accounts
officer prepares the voucher and attaches physical proofs if needed. This voucher is then forward to his
senior for approval example
State: Draft State: Approved by Auditor
Auditor/
Posting
Voucher Accounts Officer Manager
Controller
Director Finance Accounts Officer General
Preparation Finnece
Accounts Journal
State: posted
Cancel
State: Approved by Controller Finance State: Approved by Director Finance
Figure 2: Voucher Approval Workflow
In manual accounting system approval signature show the status of voucher. After approval of voucher
from the person in authority as per organization’s and its policy, Account officer is then responsible for
entering and recording vouchers in General Journal with mentioned dates finally are filed vouchers with
proofs.
Company Name
Voucher
No 1
Date 18-Sep-2012
Financial
Financial Year 2012-2013
Year
Financial Period 12-13- IST Period
Currency PKR
Accounts Dr Cr
Business Assets - Bank 500000
Accounts & Capital – Owners Equity 500000
its impact
Balance Total 500000 500000
Narration Investment from Owner
Approved By
Approval Controller Director
Prepared By Auditor
Process Finance Finance
Signature Signature Signature Signature
Table 6: Complate Voucher Format
Any change is required in business account of a posted voucher, the account officer will prepare another
voucher to reset the attributes. This voucher is known as adjustment voucher including adjustment
entries.
10

11. Double Entry System, Analysis and Design
11

12. Double Entry System, Analysis and Design
Chapter 3:
Accounting Reports and Financial
Statements
Classifications of reports are
Accounting Reports
Main Ledger Report
Sub Ledger Report
Journal Report
Trail Balance
Payable Balance Reports
Receivable Balance Reports
Financial Reports
Profit and Loss Statement
Balance Sheet
Cash Flow
Changes in Equity Report
Additional Reports
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13. Double Entry System, Analysis and Design
Chapter 4:
Data Flow Diagram
General we divide data flow diagram of double accounting system in four sub diagrams;
Double Accounting Operation
Bank Reconciliation
Reporting
Closing and Opening Entries
Notations
Date Store
Flow of Information
Process
Physical Proofs
Files
Users
Report
$
Bank
Cheque Book
Table 7: DFD Legends
13

14. Double Entry System, Analysis and Design
Double Accounting Operation
2.0
1.0
Attached Proofs
Prepare Voucher
With Voucher
Account Officer
Proofs
Cancel 3.0
Approval
7.0 6.0 Auditor/
File The Record Approved Manager Accounts
Approved Voucher in General
Vouchers Journal
4.0
Approval
Controller Finance
5.0
Approval
General
Journal
Voucher Files
Director Finance
8.0
Posting in Ledgers
Ledger
Figure 3: DFD Double Accounting Operation
14

15. Double Entry System, Analysis and Design
Bank Reconciliation
Bank
Statements 6.2 $
6.3
Receive Bank
Bank Reconciliation
Statement (Weekly
or Monthly)
Bank
6.2
Bank
Present Cheque
Reconciliation
and Payment
Statement
Account Officer Transfer
6.0
6.4 6.1
Record Approved
Prepare Adjustment Prepare Cheque for
Voucher in General
Voucher Payment
Journal
Supplier
3.0
Approval
General
Auditor/ Journal
Manager Accounts
4.0 Cheque Book
Approval
Controller Finance
5.0
Approval
Director Finance
Figure 4: DFD Bank Reconciliation
15

16. Double Entry System, Analysis and Design
Reporting
9.0
Main Ledger
Ledger Reporting
and Sub
Reports
10.0
Journal
Reporting Journal Report
11.0
Trail Balance
Reporting Trial Balance
12.0
Payable and
Ledgers Payable and
Receivable
Receivable
Reporting
Reports
Account Officer
13.0
Profit and Loss Profit and
Reporting Loss
Statement
14.0
Balance Sheet
Reporting Balance Sheet
15.0
Cash Flow
Cash Flow
Reporting
Statement
16.0
Changes in
Changes in
Equity Reporting
Equity Repot
Figure 5: DFD Reporting
16

17. Double Entry System, Analysis and Design
Closing and Opening Entries
Closing and Opening Entries
Current New Year
Year Ledgers
Ledgers
17.0
Prepare Voucher: 18.0
For Closing & Record Opening
Opening Balances Balance
of Current Fiscal
Year
Account Officer
3.0
Approval
Auditor/
Manager Accounts
4.0
Approval
Controller Finance
Figure 6: DFD Closing and Opening Entries
Users
Following roles are used in double accounting system;
Account officer
Audit / manager accounts
Controller finance
Director finance
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18. Double Entry System, Analysis and Design
Data Stores
Following data stores are used in double accounting system;
General Journal
Ledgers
Documents
Following documents are used in double accounting system;
Vouchers
Physical Proofs
Bank Statements
Processes
Data Store /
Process
ID User/Role Document/ Process Description
Name
Report
1.0 Prepare Account Officer Voucher In chapter 2, formats, attributes and prerequisites of a voucher
Voucher has been explained. Each voucher can be divided into five
categories. To these categories for every organization is not
obligatory. The number of these categories could be increase or
decrease for our own case. These Five forms are;
Bank Payment Voucher (BPV)
If a transaction includes payment from any bank
account of the organization then the voucher is
termed as BPV.
Bank Receipt Voucher (BRV)
Transaction which includes cash receipt in any bank
account of the organization is termed as BRV.
Cash Payment Voucher (CPV)
The transaction which involved payment from any
cash account (also known as Petty Cash Account) of
the organization is called CPV
Cash Receipt Voucher (CRV)
A transaction including receipt in any cash account
(also known as Petty Cash Account) of the
organization is CRV
Journal Voucher (JV)
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19. Double Entry System, Analysis and Design
If any transaction does not includes BPV, BRV, CPV or
CRV then we narrate this voucher as JV. Journal
Voucher is the main category, rest are extracted from
JV to make the operation easy.
2.0 Attached Account Officer Voucher and Each voucher includes some physical proofs. For example any
Proofs With Additional organization who wants to pay a supplier. Now what are the
Voucher Proofs reasons of payment? May be supplier provides some services or
sell some goods to organization. May be this will be some sort of
advance (security) of start transaction. Whatever reason is, there
should be some physical proof. In case of payments of electricity
bills we will attach copy of electricity bill. In case of security to
avail the services of supplier then we will attach the agreement
copy and vice versa.
3.0 Approval Auditors/ Voucher and When Account officer successfully prepare the voucher and
Manager Additional attached the proofs successfully then this voucher will send to
Accounts Proofs Organization Auditors/ Manager Accounts for approval. Approval
level will be varying according to policy of organization. Auditor/
Manager Accounts sign the voucher is this is prepared correctly, IF
an mistake exist then Auditor request Account Officer to correct
the mistake or prepare again with mention correction.
4.0 Approval Controller Voucher and Same voucher will be sign by auditor’s manager like controller
Finance Additional finance. Controller Finance also ensures that either this voucher is
Proofs sign by Auditors/ Manager Account or not.
5.0 Approval Director Finance Voucher and In next approval; Director Finance will sign the voucher after
Additional checking of Auditor and Controller finance approval.
Proofs
6.0 Record Account Officer Voucher and As mention previously this approval flow of voucher can be vary
Approved General according to organization policy. According to approval policy if
Voucher in Journal voucher is completely approved by each responsible then voucher
General will be send back to Account Officer. Account officer record its
Journal transaction detail in General Journal. General Journal is first book
Or of account where every voucher details are recorded.
Journalizing Format of General Journal:
Date- VNo Particulars L/F Debit Credit
2012
18-Sep 1 Bank - 500000
To Capital - 500000
[amount brought
toward capital,
19

20. Double Entry System, Analysis and Design
cheque no 34564]
19-Sep 2 Advance for Office - 25000
To Bank - 25000
[Advance
Payment of office
rent, cheque no
34565]
20- Sep 3 Purchases - 30000
To Bank - 30000
[Purchases from
Ahmad & Co,
cheque no 34566]
21-Sep 4 Acc Receivable - 6000
To Sales - 6000
[Sales to Sajid &
co]
6.1 Prepare Account Officer Cheque Book For each payment to supplier, Account officer prepares cheque.
Cheque for Following are some payments by cheque and some receipts in
Payments bank account ledger report.
Bank Account Ledger Report (from 1-Sep- 12 to 30-Sep-12)
Date Cheque Particulars Debit Credit Balance
Opening Balance 10000 10000
Payable to
3 343 Dawood & Co 2500 7500
5 3463 Bill Discount 11900 19400
Payable To
9 344 1000 18400
Naeem
Receivable from
10 7564 Rizwan & Co 400 18800
Payable to
16 345 Saleem & Co 1500 17300
Receivable from
20 3446 Crown & Co 1800 19100
21 346 Payable to Asif 2000 17100
Receivable from
24 8695 Rafiq & Sons 4000 21100
27 347 Petty Cash 1200 19900
28 4544 Petty Cash 600 20500
Payable to
30 349 5500 15000
Ahmad
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21. Double Entry System, Analysis and Design
Receivable from
30 65454 Naseem & Co 3000 18000
Closing Balance 18000
6.2 Receive Bank Account Officer Bank Bank send monthly bank statement to account officer; below is
Statement Statement the sep-12 bank account statement;
(Weekly or Bank Account Title
Monthly) Bank Statement Sep-2012
Date Cheque Particulars Withdrawal Deposit Balance
Opening 10000 10000
Balance
Cross 2500 7500
Cheque:
4 343
Dawood &
Co
Bill 11900 19400
5 3463
Discount
Rizwan & 400 19800
6 7564
Co
Cross 1000 18800
10 344 Cheque:
Naeem
Cross 1500 17300
Cheque:
17 345
Saleem &
Co
Self 1200 16100
26 347 Cheque:
Self
27 4544 Cash 600 16700
B/R 12000 4700
27 4699
Dishonored
Rehman & 1100 5800
28 4678
Sons
Interest on 300 6100
29
NIT Units
Crown & 1800 7900
29 6799
Co
Bank 100 7800
29
Charges
6.3 Bank Account Officer Bank Book Bank statement is a report that shows why bank account ledger
Reconciliation (Bank closing balance is not matching with bank statement. Few of
Account reasons are;
Ledger) and
Bank Cheques issued but not yet presented for payment
Cheques deposited but not yet collected
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22. Double Entry System, Analysis and Design
Statement Bank charges not entered in the bank book
Interest credited by bank not entered in the Bank Book
Amount directly deposited into bank be debtors.
Credit transfer
Standing order
Direct Debit
Format of bank reconciliation is;
Bank Reconciliation Statement as on 30-09-2012 Rs.
Bank Balance as per Bank Book (Dr.) --
Those items which increase the bank
Add: statement balance more than bank
book
a. Cheques Issued but not presented
Interest credited by bank not entered in
b. the cash book
Cash directly deposited into the bank
c. but not recorded in bank book
d. etc
Dr Balance --
Deduct: Those items which decrease the bank
statement balance then bank book
Cheques deposited but not credited by
a. the bank
Bank charges not recorded in the bank
b. book
Direct payment by bank as per standing
c. order not recorded in bank book
d. etc
Cr Balance --
Bank Balance as per Bank statement (Cr.) --
By using the bank ledger report refers in process in 6.1 and bank
statement refer in process 6.2, I will prepare a bank statement.
Starting from bank account ledger report comparing each entry
with bank statement, and writing in below bank reconciliation
report;
Bank Reconciliation Statement as on 31-07-2012 Rs.
Bank Balance as per Bank Book (Dr.) 18000
Add:
1 Two cheques have not been Presented
22

23. Double Entry System, Analysis and Design
Asif 2000
Ahmad 5500
Two Amounts are not recorded in Bank
2 Book
Rehman & Sons 1100
Interest on NIT Units 300
Dr Balance 8900
Deduct:
1 Two cheques have not been Collected
Rafiq & Sons 4000
Naseem & Co 3000
2 Two Amounts are not recorded in Bank
Book
Dishonored Bills Receivable 12000
Bank Charges 100
Cr Balance 19100
Bank Balance as per Bank statement (Cr.) 7800
Bank Balance as per Bank statement (Cr.)= Bank Balance as per
Bank Book (Dr.) + Dr Balance - Cr Balance
6.4 Prepare Account Officer Bank Now those entries from bank statement which are not matched
Adjustment Reconciliation with Bank Account Ledger. These Entries are;
Vouchers Statement Bank Statement Sep-2012
and Voucher Date Cheque Particulars Withdrawal Deposit
12000
B/R
27 4699
Dishonored
Rehman & 1100
28 4678
Sons
300
Interest on
29
NIT Units
Bank
29
Charges 100
Total
12100 1400
First select all the deposit entries and debit the bank account
equal to its deposit sums. Similarly select all the withdrawal
23

24. Double Entry System, Analysis and Design
entries and credit the bank account equal to its withdrawal sums.
Following is the Journal Voucher;
Company Name
Journal Voucher
No 65
Date 30-Sep-12
Financial Year 2012-2013
Financial Period 12-13- IST Period
Currency PKR
Accounts Dr Cr
Bank Account 1400
Rehman & Sons 1100
Interest on NIT Units 300
Bank Charges 100
B/R Dishonored 12000
Bank Account 12100
Total 13500 13500
Narration Adjustment Entries after
Bank Reconciliation
7.0 File The Account Officer Voucher and After recording the voucher details in general journal then this
Approved Its Files voucher will be filed. Also account officer write the keyword
Vouchers ‘posted’ at the top corner of voucher. The filing of voucher again
varies according to organization policy.
Voucher Categories File Name
Option 1
BPV, BRV, CPV, CRV Vouchers File
and JV
Option 2
BPV and CPV Payment Voucher File
BRV and CRV Receipt Voucher File
JV Journal Voucher File
Option 3
24

25. Double Entry System, Analysis and Design
BPV Bank Payment
Voucher File
BRV Bank Receipt Voucher
File
CPV Cash Payment
Voucher File
CRV Cash Receipt Voucher
File
JV Journal Voucher File
Option 4
JV Voucher File
8.0 Posting in Account Officer General After recording all the voucher detail in General Journal, Account
Ledger Journal and Officer Post each day entry in respected ledger as mention in
Account Chapter 2 example. This step can be performing side by side in
Ledger whole day or at the end of the evening. It’s depending upon the
daily exercise of Account Officer, but this should be ensure that
each posted voucher should be recorded in respect ledger.
Format of Account book is just like a T. Left side (page) represent
the debit side of ledger and right side (page) represent the credit
side of ledger.
Ledger Title
Debit Side Credit Side
Below I will show u each side of ledger separately because of
limited space available. Let explain this by below example;
Bank- Ledger
Date Detail Dr Balance
Balance B/F 0
18-Sep-2012 Investment from Owner 500000 500000
Date Detail Cr Balance
19-Sep-2012 Paid Advance for Office 25000 25000
20-Sep-2012 Purchases 30000 55000
Balance C/F 445000
Calculation of Balance C/F= Sum of All Debit Entries – Sum of All
Credit Entries
Where to Write Balance C/F (Left Side or Right Side)=
25

26. Double Entry System, Analysis and Design
If the difference is positive: Write on right side (credit side) by
taking absolute
If the difference is negative: Write on left side (debit side) by
taking absolute.
In above example bank ledger: Balance c/f= 500000-
55000=445000, write on credit side of page.
Now other ledger’s examples;
Capital Owners Equity – Ledger
Date Detail Dr Balance
Balance C/F 500000
Date Detail Cr Balance
Balance B/F 0
18-Sep-2012 Investment from Owner 500000 500000
Advance of Office Rent– Ledger
Date Detail Dr Balance
Balance B/F 0
19-Sep-2012 Paid Advance for Office 25000 25000
Date Detail Cr Balance
Balance C/F 25000
Purchases – Ledger
Date Detail Dr Balance
Balance B/F 0
20-Sep-2012 Purchases 30000 30000
Date Detail Cr Balance
Balance C/F 30000
26

27. Double Entry System, Analysis and Design
Sales – Ledger
Date Detail Dr Balance
Balance C/F 6000
Date Detail Cr Balance
Balance B/F 0
21-Sep-2012 Sales 6000 6000
Acc Receivable– Ledger
Date Detail Dr Balance
Balance B/F 0
21-Sep-2012 Sales to Sajjid & co 6000 6000
Date Detail Cr Balance
Balance C/F 6000
9.0 Ledger Account Officer Account Ledger reports show all the detail (debit and credit) available in
Reporting Ledgers account ledger book. This can be prepared of single account as
well as multiple accounts. This report can show the detail of
All financial years,
Single Financial year
Multiple Period or Single Period
Or any single date or multiple date
Following is the bank account ledger report;
Bank Account Ledger Report (from 18-Sep12 to 21-Sep-12)
Date- Particulars JF Debit Credit Balance
2012
Opening 0
Balance
18-Sep Investment 500000 500000
from owner
19-Sep Paid Advance 25000 475000
Rent for Office
20-Sep Purchases 30000 445000
27

28. Double Entry System, Analysis and Design
Closing Balance 445000
10.0 Journal Account Officer General Journal report shows all the detail (debit and credit) each account
Reporting Journal and wise available in General Journal book. This report can show the
Account detail of
Ledgers All financial years,
Single Financial year
Multiple Period or Single Period
Or any single date or multiple date
Following is the General Journal Reporting;
General Journal Report (from 18-Sep12 to 21-Sep-12)
Date- Particulars Debit Credit Balance
2012
Bank Account 506000 55000 445000
18-Sep Investment from 500000
owner
19-Sep Paid Advance Rent for 25000
Office
20-Sep Purchases 30000
Capital Account 0 500000 500000
18-Sep Investment from 500000
Owner
Advance of Office 25000 0 25000
19-Sep Paid Advance of 25000
Office
Purchases 30000 0 30000
20-Sep Purchases from 30000
Ahmad & co
Sales 0 6000 6000
21-Sep Sales to Sajjid & co 6000
Account Receivable 6000 0 6000
21-Sep Receivable from Sajjid 6000 0
& co
11.0 Trial Balance Account Officer Ledger and This report shows the list balances of company chart of account. In
28

29. Double Entry System, Analysis and Design
Reporting Ledger this report, for each account we write the debit or credit balance
Reports from ledgers report. The difference of sum of all debit amount and
sum of all credit amounts should be zero. This report can show the
detail of
All financial years,
Single Financial year
Multiple Period or Single Period
Or any single date or multiple date
Following is the General Journal Reporting;
Trail Balance (from 18-Sep12 to 21-Sep-12)
Acc Code Account Debit Credit
001 Bank Account 445000 0
002 Capital 500000
003 Advance of Office 25000
004 Purchases 30000
005 Sales 6000
006 Acc Receivable 6000
Total 506000 506000
12.0 Payable and Account Officer Ledger and This report shows the balance of companies vendors (Suppliers
Receivable Ledger and Customers). Format of this report varies according to
Reporting Reports organization policy;
One of the standard format is;
Vender Address
City-State-Country
Phone no
Document: Customer account statement
Date: Date
Customer Ref: Customer Unique Number
Dear Sir/Madam,
Exception made of a mistake of our side, it seems that the
following bills stay unpaid. Please, take appropriate measures in
order to carry out this payment in the next 8 days.
Would your payment have been carried out after this statement
was sent, please consider the present one as void. Do not
hesitate to contact our accounting department at Phone No or
email.
29

30. Double Entry System, Analysis and Design
Best regards.
Maturity Due Paid Balance
Date
Date Due Amount Partial Paid Due Amount -
Amount Partial Paid
Amount
Total Amount Due: (Sum of Balance) Currency Symbol.
13.0 Profit and Account Officer Trial Balance
Loss
Reporting
14.0 Balance Sheet Account Officer Trial Balance
Reporting
15.0 Cash Flow Account Officer Trial Balance
Reporting
16.0 Changes in Account Officer Trial Balance
Equity Report
17.0 Prepare Account Officer, Ledgers, Trial These steps are performed at the end of each financial year by
Voucher Auditor/Manager Balance, account officer. Steps are;
for Closing & Accounts, Voucher Calculate General Funds
Opening Controller Closing Current Year Balances
Balances of Finance
Current Fiscal Calculate General Fund:
Year In balance sheet liability portion; there is special account known as
General fund. This account have multiple name in different
organization; some people narrate as profit & loss account ,
income & expense account or general fund.
At the end of the financial year we calculate the actual profit or
loss of company for current year; by subtracting all type of
expenses from all income.
General Fund = Income (Direct Income + In Direct Income) -
Expenses (Direct Expenses + In Direct Expense)
For example; using the trail balance report of process
Trail Balance (2012-1013)
Acc Type Account Debit Credit
Asset Bank Account 445000 0
Liability Capital 500000
Asset Advance of Office 25000
30

31. Double Entry System, Analysis and Design
Expenses Purchases 30000
Income Sales 6000
Asset Acc Receivable 6000
Total 506000 506000
Sum of Income = 6000
Sum of Expenses =30000
Income or loss = Sum of Income - Sum of Expenses
Income or loss = 6000 – 30000 = > -24000
The Negative sign represent the loss and positive sign represent
the profit. This profit or loss will be added to General Fund
account by finishing income and expenses impacts like below;
Company Name
Journal Voucher
No 66
Date 30-Jun-13
Financial Year 2012-2013
Financial Period 12-13- 4TH Period
Currency PKR
Accounts Dr Cr
Sales 30000
Purchases 6000
General Fund 30000
General Fund 6000
Total 36000 36000
Narration Calculating General Fund
Now Same Trial Balance look like below;
Trail Balance (2012-2013)
Acc Type Account Debit Credit
Asset Bank Account 445000 0
Liability Capital 0 500000
Asset Advance of Office 25000 0
Expenses Purchases 0 0
31

32. Double Entry System, Analysis and Design
Income Sales 0 0
Asset Acc Receivable 6000 0
Liability General Fund 24000 0
MGT Balance Transfer 0 0
Account Account
Total 500000 500000
Closing Current Year Balances:
The 2nd step is closing the balances of current fiscal year. For this
purpose I will used a account named ‘Balance Transfer Account’.
This Account is neither used in Balance Sheet nor Profit and Loss
Statement.
Below is the for closing current year balances voucher;
Company Name
Journal Voucher
No 68
Date 30-Jun-13
Financial Year 2012-2013
Financial Period 12-13- 4TH Period
Currency PKR
Accounts Dr Cr
Bank Account 445000
0
Capital 500000 0
Advance of Office 25000
Acc Receivable 6000
General Fund 24000
Balance Transfer 500000
Account
Balance Transfer 55000
Account
32

33. Double Entry System, Analysis and Design
Total 555000 555000
Narration Closing current year
balances
By Entering this voucher, the balances of all the account set to
zero in fiscal year 2012-1013.
18.0 Record Account Officer Voucher, In this, account officer introduce new ledgers books for new fiscal
Opening Ledgers year i.e. 2013-2014 and create first voucher. In this voucher
Balance account he introduce the opening entries for each account from
last year closing balances;
Balance Transfer Account is also again used in this voucher;
Company Name
Journal Voucher
No 1
Date 01-Jul-13
Financial Year 2013-2014
Financial Period 13-14- IST Period
Currency PKR
Accounts Dr Cr
Bank Account 0
445000
Capital 0 500000
Advance of Office 0
25000
Acc Receivable 6000 0
General Fund 24000 0
Balance Transfer 500000 0
Account
Balance Transfer 0 55000
Account
33

34. Double Entry System, Analysis and Design
Total 555000 555000
Narration Opening new year
balances
Trial balances of new fiscal year 2013-2014;
Trail Balance (2013-2014)
Acc Type Account Debit Credit
Asset Bank Account 445000 0
Liability Capital 0 500000
Asset Advance of Office 25000 0
Expenses Purchases 0 0
Income Sales 0 0
Asset Acc Receivable 6000 0
Liability General Fund 24000 0
MGT Balance Transfer 0 0
Account Account
Total 500000 500000
Table 8: DFD Processes
34

35. Double Entry System, Analysis and Design
Chapter 5:
Entity Relationship Diagram
After explaining the data flow diagram, I will spend some time to explain the ERD for double accounting
system.
Below is the ERD for double accounting system.
35

36. Double Entry System, Analysis and Design
36

37. Double Entry System, Analysis and Design
Chapter 6:
Table, Data Structure, Security
Access Controls Keywords
R: Read
W: Write
C: Create
D: Delete
Security Groups
Accountant
Auditor
Controller
Director
Admin
Tables
res_currency
res_currency_rate
res_company
account_account_type
account_account
res_partner_address
res_users
res_country_state
res_country
res_partner_category
res_partner_title
res_partner
res_groups
ir_ui_menu
ir_model
ir_model_access
ir_rule
ir_sequence_type
ir_sequence
account_journal_column
account_journal_view
account_fiscalyear
account_period
37

38. Double Entry System, Analysis and Design
account_journal
account_bank_statement
account_bank_statement_line
account_move
account_move_line
Tables and Access Control Summary
Groups
id Tables Accountant Auditor Controller Director Admin
R W C D R W C D R W C D R W C D R W C D
1 res_currency 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
2 res_currency_rate 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
3 res_company 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
4 account_account_type 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
5 account_account 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
6 res_partner_address 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
7 res_users 1 0 0 0 1 0 0 0 1 0 0 0 1 0 0 0 1 1 1 1
8 res_country 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
9 res_country_state 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
10 res_partner_category 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
11 res_partner_title 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
12 res_partner 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
13 res_groups 1 0 0 0 1 0 0 0 1 0 0 0 1 0 0 0 1 1 1 1
14 ir_ui_menu 1 0 0 0 1 0 0 0 1 0 0 0 1 0 0 0 1 1 1 1
15 ir_model_access 1 0 0 0 1 0 0 0 1 0 0 0 1 0 0 0 1 1 1 1
16 ir_rule 1 0 0 0 1 0 0 0 1 0 0 0 1 0 0 0 1 1 1 1
17 ir_sequence 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
18 ir_sequence_type 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
19 account_journal_column 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
20 account_journal_view 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
21 account_fiscalyear 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
22 account_period 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
23 account_journal 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
24 account_bank_statement 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
25 account_bank_statement_line 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
26 account_move 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
27 account_move_line 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
Table 9: DB Tables, Security Groups and Rights
38

39. Double Entry System, Analysis and Design
Security Roles
Auditor Finance
Controller Finance
Director Finance
Data Structures
Table: res_currency
Name: Currency
Fields
Name Label Type Attributes Rq Ro
Id ID Integer PK
Accuracy Computational Integer
Accuracy
Active Active boolean
Base Base boolean
company_id Company many2one - relation=res_company
Date Date Date
Name Currency Char X
Rate Current Rate Float X
rate_ids Rates one2many - relation=res_currency_rate
- field=currency_id
Rounding Rounding Float
factor
Symbol Symbol Char
Table 10: DB Table res_currency
Table: res_currency_rate
Name: Currency Rate
Fields
Name Label Type Attributes Rq Ro
Id ID integer PK
currency_id Currency many2one - relation=res_currency
Name Date Date X
Rate Rate Float X
Table 11: DB Table res_currency_rate
39

40. Double Entry System, Analysis and Design
Table: res_company
Name: Companies
Fields
Name Label Type Attributes Rq Ro
Id ID integer PK
account_no Account No. char
child_ids Child one2many - relation=res_company
Companies - field=parent_id
currency_id Currency many2one - relation=res_currency X
Logo Logo binary
Name Company char X
Name
overdue_msg Overdue text
Payments
Message
parent_id Parent many2one - relation=res_company
Company
partner_id Partner many2one - relation=res_partner X
property_rese Reserve and many2one - relation=account_account
rve_and_surpl Profit/Loss
us_account Account
footer1 Report Footer char
header1 Report char
Header
user_ids Accepted many2many - relation=res_users
Users
Table 12: DB Table res_company
Table: account_account_type
Name: Account Type
Fields
Name Label Type Attributes Rq Ro
Id ID integer PK
close_method Deferral char (none, balance, detail,
Method unreconciled)
Code Code char
40

41. Double Entry System, Analysis and Design
Name Acc. Type char
Name
Note Description text
report_type P&L / BS char (none, income, expense, asset,
Category liability)
Sign Sign on char (-1, 1)
Reports
Table 13: DB Table account_account_type
Table: account_account
Name: Account List
Fields
Name Label Type Attributes Rq Ro
Id ID integer PK
Active Active boolean
Balance Balance float
child_consol_i Consolidated many2many - relation=account_account
ds Children
child_id Child many2many - relation=account_account
Accounts
child_parent_i Children one2many - relation=account_account
ds - field=parent_id
Code Code char
company_curr Company many2one - relation=res_currency
ency_id Currency
company_id Company many2one - relation=res_company
Credit Credit float
currency_id Secondary many2one - relation=res_currency
Currency
currency_mod Outgoing char
e Currencies
Rate
Debit Debit float
Level Level integer
Name Name char
Note Note text
41

42. Double Entry System, Analysis and Design
parent_id Parent many2one - relation=account_account
parent_left Parent Left integer
parent_right Parent Right integer
Reconcile Reconcile boolean
Shortcut Shortcut char
Type Internal Type char (view, other, receivable, payable,
liquidity, , consolidation, closed)
user_type Account Type many2one - relation=account_account_type
Table 14: DB Table account_account
Object: res_country
Name: Country
Fields
Name Label Type Attributes Rq Ro
Code Country Code char
Name Country Name char
Table 15: DB Table res_country
Object: res_country_state
Name: Country state
Fields
Name Label Type Attributes Rq Ro
Code State Code char
country_id Country many2on - relation=res_country
e
Name State Name char
Table 16: DB Table res_country_state
Table: res_partner_address
Name: Partner Addresses
Fields
Name Label Type Attributes Rq Ro
Id ID Integer PK
Active Active boolean
Birthdate Birthdate Char
42

43. Double Entry System, Analysis and Design
City City Char
company_id Company many2one - relation=res_company
country_id Country many2one - relation=res_country
Email E-Mail char
Fax Fax char
Function Function char
is_customer_a Customer boolean
dd
is_supplier_ad Supplier boolean
d
Mobile Mobile char
Name Contact Name char
partner_id Partner Name many2one - relation=res_partner
Phone Phone char
state_id Fed. State many2one - relation=res_country_state
Street Street char
street2 Street2 char
Title Title many2one - relation=res_partner_title
Type Address Type char (default, invoice, delivery, contact,
other)
Zip Zip char
Table 17: DB Table res_partner_address
Table: res_users
Name: Users
Fields
Name Label Type Attributes Rq Ro
Active Active boolean
address_id Address many2one - relation=res_partner_address
company_id Company many2one - relation=res_company
context_lang Language char (English, Germen, French, …)
Date Last datetime
Connection
Email E-mail char
groups_id Groups many2many - relation=res_groups
43

44. Double Entry System, Analysis and Design
Login Login char
Name User Name char
new_password Change char
password
password Password char
Signature Signature text
user_email Email char
Table 18: DB Table res_users
Table: res_partner_category
Name: Partner Categories
Fields
Name Label Type Attributes Rq Ro
Id ID integer PK
Active Active boolean
child_ids Child one2many - relation=res_partner_category
Categories - field=parent_id
complete_na Full Name char X
me
Name Category char X
Name
parent_id Parent many2one - relation=res_partner_category
Category
parent_left Left parent integer
parent_right Right parent integer
partner_ids Partners many2many - relation=res_partner
Table 19: DB Table res_partner_category
Table: res_partner_titles
Name: Partner Titles
Fields
Name Label Type Attributes Rq Ro
Id ID integer PK
Domain Domain char (partner, contact)
Name Title char
Shortcut Shortcut char
Table 20: DB Table res_partner_titles
44

45. Double Entry System, Analysis and Design
Table: res_partner
Name: Partner
Fields
Name Label Type Attributes Rq Ro
Id ID integer PK
Active Active boolean
Address Contacts one2many - relation=res_partner_address
- field=partner_id
category_id Categories many2many - relation=res_partner_category
child_ids Partner Ref. one2many - relation=res_partner
- field=parent_id
City City char
comment Notes text
company_id Company many2one - relation=res_company
Country Country many2one - relation=res_country
Credit Total float X
Receivable
credit_limit Credit Limit float
customer Customer boolean
Date Date date
Debit Total Payable float X
debit_limit Payable Limit float
ean13 EAN13 char
Email E-mail char
employee Employee boolean
Lang Language char (English, German, …)
Mobile Mobile char
Name Name char X
parent_id Parent many2one - relation=res_partner
Partner
Phone Phone char
property_acco Account many2one - relation=account_account X
unt_payable Payable
property_acco Account many2one - relation=account_account X
unt_receivabl Receivable
45

46. Double Entry System, Analysis and Design
e
property_pay Payment many2one - relation=account.payment.term
ment_term Term
Ref Reference char
ref_companie Companies one2many - relation=res_company
s that refers to - field=partner_id
partner
Supplier Supplier boolean
Title Partner Form many2one - relation=res_partner_title
user_id Salesman many2one - relation=res_users
Vat VAT char
Website Website char
Table 21: DB Table res_partner
Table: res_groups
Name: Access Groups
Fields
Name Label Type Attributes Rq Ro
Id ID integer PK
comment Comment text
menu_access Access Menu many2many - relation=ir_ui_menu
model_access Access one2many - relation=ir_model_access
Controls - field=group_id
Name Group Name char X
rule_groups Roles many2many - relation=ir_rule
Users Users many2many - relation=res_users
Table 22: DB Table res_groups
Table: ir_ui_menu
Name: ir_ui_menu
Fields
Name Label Type Attributes Rq Ro
Id Id integer PK
Name Menu char
46

47. Double Entry System, Analysis and Design
sequence Sequence integer
Table 23: DB Table ir_ui_menu
Table: ir_model_access
Name: ir_model_access
Fields
Name Label Type Attributes Rq Ro
Id ID Integer PK
group_id Group many2one - relation=res_groups
model_id Table many2one - relation=ir_model
Name Name char X
perm_create Create Access boolean
perm_read Read Access boolean
perm_unlink Delete Access boolean
perm_write Write Access boolean
Table 24: DB Table ir_model_access
Table: ir_rule
Name: ir_rule
Fields
Name Label Type Attributes Rq Ro
Id ID integer PK
Name Name char X
Table 25: DB Table ir_rule
Table: ir_sequence_type
Name: ir_sequence_type
Fields
Name Label Type Attributes Rq Ro
Id ID integer PK
Code Code char X
Name Name char C
Table 26: DB Table ir_sequence_type
Table: ir_sequence
47

48. Double Entry System, Analysis and Design
Name: ir_sequence
Fields
Name Label Type Attributes Rq Ro
Id ID integer PK
Active Active boolean
Code Code selection X
company_id Company many2on - relation=res_company
e
Name Name char X
number_incre Increment integer X
ment Number
number_next Next Number integer X
Padding Number integer X
padding
Prefix Prefix char
Suffix Suffix char
Table 27: DB Table ir_sequence
Table: account_journal_column
Name: Journal Column
Fields
Name Label Type Attributes Rq Ro
Id ID integer PK
Field Field Name selection
Name Column Name char
Readonly Readonly boolean
Required Required boolean
sequence Sequence integer
view_id Journal View many2one - relation=account_journal_view
Table 28: DB Table account_journal_column
Table: account_journal_view
Name: Journal View
Fields
Name Label Type Attributes Rq Ro
Id ID integer PK
48

49. Double Entry System, Analysis and Design
columns_id Columns one2many - relation=account_journal_column
- field=view_id
Name Journal View char
Table 29: DB Table account_journal_view
Table: account_fiscalyear
Name: Fiscal Year
Fields
Name Label Type Attributes Rq Ro
Id ID integer PK
Code Code char X
company_id Company many2one - relation=res_company X
date_start Start Date date X
date_stop End Date date X
Name Fiscal Year char X
period_ids Periods one2many - relation=account_period
- field=fiscalyear_id
State State selection X
Table 30: DB Table account_fiscalyear
Table: account_period
Name: Account period
Fields
Name Label Type Attributes Rq Ro
Id ID integer PK
Code Code char
company_id Company many2on - relation=res_company
e
date_start Start of Period date
date_stop End of Period date
fiscalyear_id Fiscal Year many2on - relation=account_fiscalyear
e
Name Period Name char
Special Opening/Closi boolean
ng Period
State State selection
49

50. Double Entry System, Analysis and Design
Table 31: DB Table account_period
Table: account_journal
Name: Journal
Fields
Name Label Type Attributes Rq Ro
Id ID integer PK
account_contr Account many2many - relation=account_account
ol_ids
allow_date Check Date boolean
not in the
Period
analytic_journ Analytic many2one - relation=account.analytic.journal
al_id Journal
centralisation Centralised boolean
counterpart
Code Code char X
company_id Company many2one - relation=res_company X
Currency Currency many2one - relation=res_currency
default_credit Default Credit many2one - relation=account_account
_account_id Account
default_debit Default Debit many2one - relation=account_account
_account_id Account
entry_posted Skip Draft boolean
State for
Manual
Entries
group_invoice Group Invoice boolean
_lines Lines
groups_id Groups many2many - relation=res_groups
Name Journal Name char X
refund_journa Refund boolean
l Journal
sequence_id Entry many2one - relation=ir_sequence X
Sequence
Type Type selection X
type_control_i Type Controls many2many - relation=account_account_type
ds
50

51. Double Entry System, Analysis and Design
update_poste Allow boolean
d Cancelling
Entries
user_id User many2one - relation=res_users
view_id Display Mode many2one - relation=account_journal_view X
Table 32: DB Table account_journal
Table: account_bank_statement
Name: Bank Statement
Fields
Name Label Type Attributes Rq Ro
Id ID integer PK
account_id Account used many2one - relation=account_account X
in this journal
balance_end Balance float X
balance_end_ Balance float X
cash
balance_end_ Closing float
real Balance
balance_start Starting float
Balance
closing_date Closed On datetime
company_id Company many2one - relation=res_company X
Currency Currency many2one - relation=res_currency X
Date Date date X
journal_id Journal many2one - relation=account_journal X X
line_ids Statement one2many -
lines relation=account_bank_statement
_line
- field=statement_id
move_line_ids Entry lines one2many - relation=account_move.line
- field=statement_id
Name Name char X X
period_id Period many2one - relation=account_period X
State State selection X X
total_entry_e Cash float X
ncoding Transaction
51

52. Double Entry System, Analysis and Design
user_id Responsible many2one - relation=res_users
Table 33: DB Table account_bank_statement
Table: account_bank_statement_line
Name: Bank Statement Line
Fields
Name Label Type Attributes Rq Ro
account_id Account many2on - relation=account_account X
e
Amount Amount float
amount_reco Amount float
nciled reconciled
company_id Company many2on - relation=res_company X
e
Date Date date X
move_ids Moves many2ma - relation=account_move
ny
Name Communicati char X
on
Note Notes text
partner_id Partner many2on - relation=res_partner
e
Ref Reference char
sequence Sequence integer
statement_id Statement many2on - X
e relation=account_bank_statement
Type Type selection X
voucher_id Payment many2on - relation=account.voucher
e
Table 34: DB Table account_bank_statement_line
Table: account_move
Name: Account Entry
Fields
Name Label Type Attributes Rq Ro
Amount Amount float
52

53. Double Entry System, Analysis and Design
company_id Company many2one - relation=res_company
Date Date date
journal_id Journal many2one - relation=account_journal
line_id Entries one2many - relation=account_move.line
- field=move_id
Name Number char
Narration Narration text
partner_id Partner many2one - relation=res_partner
period_id Period many2one - relation=account_period
Ref Reference char
State State selection
to_check To Review boolean
Table 35: DB Table account_move
Table: account_move_line
Name: Journal Items
Fields
Name Label Type Attributes Rq Ro
account_id Account many2one - relation=account_account
account_tax_i Tax many2one - relation=account_tax
d
amount_curre Amount float
ncy Currency
amount_resid Residual float
ual Amount
amount_resid Residual float
ual_currency Amount
Balance Balance float
Blocked Litigation boolean
centralisation Centralisation selection
company_id Company many2one - relation=res_company
Credit Credit float
currency_id Currency many2one - relation=res_currency
Date Effective date date
date_created Creation date date
53

54. Double Entry System, Analysis and Design
date_maturity Due date date
Debit Debit float
Invoice Invoice many2one - relation=account.invoice
journal_id Journal many2one - relation=account_journal
move_id Move many2one - relation=account_move
Name Name char
Narration Narration text - relation=account_move
partner_id Partner many2one - relation=res_partner
period_id Period many2one - relation=account_period
Ref Reference char
State State selection
statement_id Statement many2one -
relation=account_bank_statement
Table 36: DB Table account_move_line
54

55. Double Entry System, Analysis and Design
Chapter 8:
Forms, Menus and Workflows
In last section; tables and its data structure are explained in detail.
Main Forms
Now there is main client which will manage all the sub form associated with each table. Each tables ha
two level views one is List View and second is Form View. List view shows all (or first 100) records of
table with some searchable mechanism. After double clicking record, form view will be shown having
set the attributes of respected table. Below is the main form layout;
Figure 7: Forms: Main Window
First portion shows the menu list;
a. connect with application server or disconnect
b. database backups and restores
c. Change login user preferences and its password
55

56. Double Entry System, Analysis and Design
Second portion shows the toolbar;
a. the tool bar having create, save, delete action for each record
b. two level views for each table
c. hierarchical menus to access each table forms
d. reload the current data available in data stores
e. close to current open sub window
Third portion reserve for two level views like form view and list view of table accessed by menus.
Form Control Legends
Before discussing each table’s form layout below are some controls legends that will used in form
layouts;
Figure 8: Forms Control Legend
Forms
Now below are the form layout of each tables discussed earlier;
56

57. Double Entry System, Analysis and Design
res_currency:
Figure 9: Forms res_currency
res_company:
Figure 10: Forms: res_company
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58. Double Entry System, Analysis and Design
account_account_type:
Figure 11: Forms account_account_type
account_account:
Figure 12: Forms account_account
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59. Double Entry System, Analysis and Design
res_country, res_country_state, res_partner_address:
Figure 13: Forms res_country, res_country_state, res_partner_address
res_users:
Figure 14: Forms res_users
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60. Double Entry System, Analysis and Design
res_partner_category, res_partner_title:
Figure 15: Forms res_partner_category, res_partner_title
res_partner:
Figure 16: Forms res_partner
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61. Double Entry System, Analysis and Design
res_groups:
Figure 17: Forms res_groups
ir_ui_menu, ir_rule:
Figure 18: Forms ir_ui_menu, ir_rule
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62. Double Entry System, Analysis and Design
ir_model_access , ir_rule, ir_sequence_type:
Figure 19: Forms ir_model_access , ir_rule, ir_sequence_type
ir_sequence, account_journal_column, account_journal_view:
Figure 20: Forms ir_sequence, account_journal_column, account_journal_view
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63. Double Entry System, Analysis and Design
account_fiscalyear, account_period:
Figure 21: Forms account_fiscalyear, account_period
account_journal:
Figure 22: Forms account_journal
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64. Double Entry System, Analysis and Design
account_bank_statement:
Figure 23: Forms account_bank_statement
account_bank_statement_line:
Figure 24: Forms account_bank_statement_line
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65. Double Entry System, Analysis and Design
account_move:
Figure 25: Forms account_move
account_move_line:
Figure 26: Forms account_move_line
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66. Double Entry System, Analysis and Design
Menus and its Hierarchy
Below are menus with table reference. Menus without reference are used for hierarchy relationships;
Menus Table Reference
Double Accounting System
Journal Entries
Bank Statements account.bank.statement
Voucher Entries account_move
Charts
Chart of Accounts
Periodical Processing
Draft Entries
Post Journal Entries Action: Workflow
Statements
Bank Statements Reconciliation Action
End of Period
Close a Period Action: Workflow
Generate Opening Entries Action
Cancel Opening Entries Action
Close a Fiscal Year Action: Woklflow
Reporting
Configuration
Financial Accounting
Company
Periods
Fiscal Years
Periods account_fiscalyear
Journals account_period
Journal Views
Journal Columns account_journal_view
Journals account_journal_column
Accounts account_journal
Account Types
Accounts account_account_type
Other account_account
Currencies
res_currency
Setting
Configuration
Sequence Codes ir_sequence_type
Sequences ir_sequence
Companies res_company
Customization
Interface
Menus ir_ui_menu
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67. Double Entry System, Analysis and Design
Databases
Tables ir_rule
Users
Users res_users
Groups res_groups
Access Control ir_model_access
Vendors
Customers res_partner (cutomer=True)
Suppliers res_partner (cutomer=True)
Addresses res_partner_address
Configurations
Countries res_country
States res_country_state
Partner Titles res_partner_title
Partner Categories res_partner_category
Table 37: Hierarchical Menus and Tables
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68. Chapter 9:
User 1
Intranet Desktop Clients User 2
Database (Internal Terminals)
Double Entry System, Analysis and Design
Server
Databases:
Application Server
ORACEL (Business Logic)
Architecture Design
SQL SERVER
Mobile
Clients
User 3
Postgresql
MySQL
etc
Internet
Interpreter
Figure 27: Architecture Design
(Remote Terminal)
Databases:
Python User 4
PHP
(Browsers)
ASP.NET
Web Clients
etc User 5
Database Communication Protocol (http. xmlrpc, netrpc etc) Clients
SERVER
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