Development of accounting system and databases

Question

I am working on simple billing and accounting applications, but I completely lost my idea of ​​how to represent accounting transactions (journal entries) in the database. Using a separate debit and credit column in the database looks like one way, but most of the open source accounting I've seen uses a single-sum column. This, I suppose, simplifies the math. But then, how do I convert debits and credits to numerical values. Wikipedia Helped a little , but when I tried to cross-check the accounting system, it does not look like it is done.

Here is the export from this accounting system:

Take a look at magazine 326. Although the amount in this case = 0, the amount of loans is not equal to the amount of debits (Debit 29 from Consulting and Accounting (E), Debit 31.39 from AP (L) and lending 2.39 in sales tax (L) )

However, if I look at him as Debitting -31.39 from AP, he does it. However, I'm not sure if we can deny / debit negative values.

Can someone explain how databases and accounting principles are combined?

Answer 1

I think the problem with transaction 326 that you mentioned is that you seemed to be doing the wrong side of debit / credit things.

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NTN.