Entities Anything in the real world with independent existence is called entity such as an object with physical existence (example – car, person, house) or conceptual existence (example – job, university, account, voucher, a company). In accounting reality, there exist five entities – Accounts, vouchers, employees, accounts type and support documents.
Attributes Attributes are some properties of interest or characteristics that further describe the entity such as height, weight and date of birth in case of a person and code and name in case of accounts. An entity has a value for each of its attributes, which is the data stored in the database.
In the context of the accounting reality, the following, attributes specific to each entity types have been stated below as:
| Entity type |
List of attributes |
| 1. Accounts type → |
Catld, Category |
| 2. Accounts → |
Code, Name, Type |
| 3. Employees → |
Empld, F name Minit, L name, Superld |
| 4. Vouchers → |
Vno, Date, Debit Credit, Amount, Narration, PrepBy |
| 5. Support Documents → |
Sno, dDate, Name |
