The design of entity-relationship models for general ledger systems☆

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Abstract

General ledger systems, though not often discussed in the database literature, are fundamental to the operation of any business and illustrate many of the subtleties of database design. We present here an application of the entity-relationship model design methodology to general ledger systems. Introductions to the terminology of both entity-relationship models and general ledger accounting systems are given, in order to make the paper relatively self-contained.

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Cited by (1)

  • FRESH: expert-system shell with foundation in data modelling

    1989, Information and Software Technology
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The second two authors were supported in part by the Applied Mathematical Sciences subprogram of the Office of Energy Research, U.S. Department of Energy, under contract W-31-109-Eng-38.

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