Dear All

What is the best way to define tables and records for an Accounting system, wherein there will be accounting heads under which there will be accounts.

Also the accounts/accountheads are classified as debit or credit and grouped under Manufacturing A/c., Profit and Loss A/c. and Balance Sheet.

One structure that comes to mind is as follows:

iID          Integer
cName        Character   35
lAcctHead    Logical
yOpBalance   Currency
iParentID    Integer

and define records like

Desc               iID             iPID
Manu A/c.           1                 0
Debit               2                 1
Opening Stock       3                 2
Expenses (Directt)  4                 2
etc.

I am at loss for defining Debit/Credit as knowing at the time of data entry maybe required.

Please suggest