Why should you care?

Manufacturing SME runs purchase order → goods receipt → supplier invoice → GL posting — all must reconcile in one MySQL ERP schema.

See it live — copy this example

Run in MySQL Workbench or the mysql CLI.

CREATE TABLE gl_accounts (
  account_code VARCHAR(20) PRIMARY KEY,
  name VARCHAR(120) NOT NULL
);
CREATE TABLE journal_entries (
  je_id BIGINT UNSIGNED AUTO_INCREMENT PRIMARY KEY,
  entry_date DATE NOT NULL,
  account_code VARCHAR(20) NOT NULL,
  debit_inr DECIMAL(14,2) NOT NULL DEFAULT 0,
  credit_inr DECIMAL(14,2) NOT NULL DEFAULT 0,
  FOREIGN KEY (account_code) REFERENCES gl_accounts(account_code)
);
SELECT entry_date,
       SUM(debit_inr) - SUM(credit_inr) AS imbalance
FROM journal_entries
GROUP BY entry_date
HAVING imbalance <> 0;

What happened?

• Journal lines debit/credit per account.
• Audit query finds dates where debits ≠ credits — must be empty before period close sign-off.

Practice next

1. Create gl_accounts and journal_entries.
2. Post balanced pair: debit inventory, credit AP.
3. Run imbalance HAVING — zero rows.
4. Trial balance: GROUP BY account_code SUM debit/credit.
5. Link PO receipt to inventory stock_levels ERP module.

Remember

GL journal with debit/credit columns. Reconciliation SQL before close. FK to chart of accounts.

DataFlow ERP lab

Finance trainee posts sample month; imbalance query must pass before submit.

Outcome: Books balance ties to bank statement.