8.1        Chart of Accounts Table (acc_coa)

Table stores the “Chart of Accounts” for an organization.

Column Name	Data Type	Description
id	int
gl_code	varchar(45)
category	varchar(45)	Whether the account falls under “asset”, “income”, “expense”, “liability” or “equity”
parent_Id	int	References “id” of table “m_acc_coa”. For enabling a hierarchical COA
name	varchar(45)
type	varchar(45)	Either “header” or “detail” account. Header accounts will not have transactions logged against them
description	varchar(500)
disabled	Boolean	A Flag indicating if the account has been disabled (not deleted). No more manual entries can be posted against a disabled Account
manual_entries_allowed	Boolean	Flag indicates if manual Journal entries can be passed against this account

8.2         Modifications to Loan Product (“m_product_loan”)

Table stores the “Chart of Accounts” for an organization.

Column Name	Data Type	Description
accounting_rule	varchar(45)	The type of accounting required. Either “none”, “cash” or “accrual” *Selecting none would disable posting of all accounting transactions

8.3         Mapping Loan product to Chart of accounts  (acc_product_coa_mapping)

The table maps the GL codes used by a particular loan/saving product. 

Column Name	Data Type	Description
id	int
acc_id	int	Foreign Key to acc_coa
product_id	int	reference to either Loan or Saving product
product_type	varchar(45)	“loan” or “saving”
financial_account_type	varchar(45)	Name of a financial Account Type Ex: ” Cash”, “Interest on Loan”

8.4.Journal Entries (acc_journal_entry)

Table stores all journal entries generated in the system (either created automatically by the system or those created manually).

Column Name	Data Type	Description
id		Primary key for the entry
coa_id	int	Foreign key to the Chart of Accounts Table
entry_date	DATE TIME	The entry date for the journal entry (can be backdated to any date etc)
batch_id	varchar(45)	Batch key for the entry, could be a UUID generated by Java.Used to link together a set of related Journal entries
type	varchar(45)	Whether the entry is a debit or a credit
amount	Float
description	varchar(500)	user notes for manual entries
branch_id		Branch with which this entry is associated
reversal_id		Foreign key to another journal entry which reversed this journal entry (id column of acc_journal_entry)
is_reversed	Boolean	Flag indicating if the Journal entry is reversed (an entry can be reversed only once)
entity_type	varchar(45)	“Loan” or “Savings” account for system generated entries. Null for manual entries
entity_id	int	Nullable foreign key to a loan or savings account
system_generated	Boolean	Flag indicating whether the entry was logged automatically by the system
created_date	Date	Audit feild to indicated the actual date on which the entry was posted into the system
created_by	varchar(45)	Foreign key to user who created the Entry (for manual entries)

8.5.Branch accounts closure (acc_closure)

Table stores details of all branches and dates for which all Journal entries have been closed.

Column Name	Data Type	Description
Id	Int
closing_date	DATE
office_id	Int	Id of the office for which the closure date is applicable
created_by	varchar(45)
created_date	DATE
last_updated_date	DATE