Church Cashbook Data Schema Manual

Chart-of-accounts entries referenced by transactions (debit/credit).

Purpose

The accounts table stores the chart-of-accounts entries used by the double-entry engine. Each transaction references two accounts: a debit account and a credit account.

How it is used

• transactions.debit_account_id → accounts.id
• transactions.credit_account_id → accounts.id
• Church settings may store a “primary bank account” reference (governance-controlled).

Columns

• id — int UNSIGNED NOT NULL
• code — varchar(30) NOT NULL
• name — varchar(200) NOT NULL
• type — enum('asset' ,'liability','equity','income','expense') NOT NULL
• is_active — tinyint(1) NOT NULL DEFAULT '1'
• is_dormant — tinyint(1) NOT NULL DEFAULT '0'

Indexes

• PRIMARY KEY `id`

Constraints

• No foreign keys detected in pasted DDL.

Operational notes

• Immutability expectation: changing account meaning (e.g., code/name/type) can distort historical reporting. Prefer adding a new account and marking old ones dormant if needed.
• Bank governance: bank accounts may be treated specially (primary bank account, reconciliation/clearing workflows).
• RBAC: if accounts are church-scoped, all queries must constrain by church scope. If global, UI must still prevent cross-church leakage via joins.

DDL

-- phpMyAdmin SQL Dump
-- version 5.2.1
-- https://www.phpmyadmin.net/
--
-- Host: localhost:8889
-- Generation Time: Feb 24, 2026 at 07:48 PM
-- Server version: 8.0.40
-- PHP Version: 8.3.14

SET SQL_MODE = "NO_AUTO_VALUE_ON_ZERO";
START TRANSACTION;
SET time_zone = "+00:00";


/*!40101 SET @OLD_CHARACTER_SET_CLIENT=@@CHARACTER_SET_CLIENT */;
/*!40101 SET @OLD_CHARACTER_SET_RESULTS=@@CHARACTER_SET_RESULTS */;
/*!40101 SET @OLD_COLLATION_CONNECTION=@@COLLATION_CONNECTION */;
/*!40101 SET NAMES utf8mb4 */;

--
-- Database: `church_accounts`
--

-- --------------------------------------------------------

--
-- Table structure for table `accounts`
--

CREATE TABLE `accounts` (
  `id` int UNSIGNED NOT NULL,
  `code` varchar(30) NOT NULL,
  `name` varchar(200) NOT NULL,
  `type` enum('asset','liability','equity','income','expense') NOT NULL,
  `is_active` tinyint(1) NOT NULL DEFAULT '1',
  `is_dormant` tinyint(1) NOT NULL DEFAULT '0'
) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_0900_ai_ci;

--
-- Indexes for dumped tables
--

--
-- Indexes for table `accounts`
--
ALTER TABLE `accounts`
  ADD PRIMARY KEY (`id`),
  ADD UNIQUE KEY `uq_accounts_code` (`code`);

--
-- AUTO_INCREMENT for dumped tables
--

--
-- AUTO_INCREMENT for table `accounts`
--
ALTER TABLE `accounts`
  MODIFY `id` int UNSIGNED NOT NULL AUTO_INCREMENT;
COMMIT;

/*!40101 SET CHARACTER_SET_CLIENT=@OLD_CHARACTER_SET_CLIENT */;
/*!40101 SET CHARACTER_SET_RESULTS=@OLD_CHARACTER_SET_RESULTS */;
/*!40101 SET COLLATION_CONNECTION=@OLD_COLLATION_CONNECTION */;