Church Cashbook Data Schema Manual

How the core finance tables fit together.

Core entities

• churches — scope root for most records.
• accounts — debit/credit chart-of-accounts entries.
• church_categories — reporting/budget categories for transactions.
• transactions — the double-entry financial record.
• opening_balances — opening balance per church per financial year.
• budgets — annual budgets per category for variance reporting.

Key invariants

• Transactions are never deleted in normal operation; they are voided.
• Reports require default FY filtering for usability and performance.

ERD