Church Cashbook Data Schema Manual

Per-FY opening balances (starting point for reports).

Purpose

The opening_balances table stores the starting bank balance for a church for a given financial year. Reports (Monthly Summary, Year-End Pack) start from this figure to compute running/cumulative balances.

How it relates to the system

• Selected by church and financial year (FY start year or derived FY boundary).
• Used as the base for running balance calculations alongside transactions.

Columns

• id — int UNSIGNED NOT NULL
• church_id — int UNSIGNED NOT NULL
• fy_year — int UNSIGNED NOT NULL
• account_id — int UNSIGNED NOT NULL
• amount — decimal(12 ,2) NOT NULL DEFAULT '0.00'

Indexes

• PRIMARY KEY `id`
• idx_ob_church (`church_id`)
• fk_ob_account (`account_id`)

Constraints

• fk_ob_account: account_id → accounts.id , ADD CONSTRAINT `fk_ob_church` FOREIGN KEY (`church_id`) REFERENCES `churches` (`id`) ON DELETE CASCADE

Operational notes

• Invariant: there should be at most one opening balance record per church per financial year.
• Governance: changing historical opening balances can distort prior-year reporting; changes should be restricted and logged.
• No deletion: avoid deleting opening balances; prefer correction-with-audit.

DDL

-- phpMyAdmin SQL Dump
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-- Host: localhost:8889
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SET SQL_MODE = "NO_AUTO_VALUE_ON_ZERO";
START TRANSACTION;
SET time_zone = "+00:00";


/*!40101 SET @OLD_CHARACTER_SET_CLIENT=@@CHARACTER_SET_CLIENT */;
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--
-- Database: `church_accounts`
--

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

--
-- Table structure for table `opening_balances`
--

CREATE TABLE `opening_balances` (
  `id` int UNSIGNED NOT NULL,
  `church_id` int UNSIGNED NOT NULL,
  `fy_year` int UNSIGNED NOT NULL,
  `account_id` int UNSIGNED NOT NULL,
  `amount` decimal(12,2) NOT NULL DEFAULT '0.00'
) ENGINE=InnoDB DEFAULT CHARSET=utf8mb4 COLLATE=utf8mb4_0900_ai_ci;

--
-- Indexes for dumped tables
--

--
-- Indexes for table `opening_balances`
--
ALTER TABLE `opening_balances`
  ADD PRIMARY KEY (`id`),
  ADD UNIQUE KEY `uq_opening` (`church_id`,`fy_year`,`account_id`),
  ADD KEY `idx_ob_church` (`church_id`),
  ADD KEY `fk_ob_account` (`account_id`);

--
-- AUTO_INCREMENT for dumped tables
--

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

--
-- Constraints for dumped tables
--

--
-- Constraints for table `opening_balances`
--
ALTER TABLE `opening_balances`
  ADD CONSTRAINT `fk_ob_account` FOREIGN KEY (`account_id`) REFERENCES `accounts` (`id`),
  ADD CONSTRAINT `fk_ob_church` FOREIGN KEY (`church_id`) REFERENCES `churches` (`id`) ON DELETE CASCADE;
COMMIT;

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