Have a look at this similar question Database schema design for a double entry accounting system? . I came across it googling for 'bookkeeping database design' as I reckon you'll easily find free or relatively low-priced databases already exist - as you say - simplicity is the goal.
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查看 DatabaseAnswers.org 中的“自由数据模型库”，
它们有许多基本设计，应该会激发您的灵感你。
例如“会计系统”
Look at the "Library of Free Data Models" from DatabaseAnswers.org
They have many basic designs that should inspire you.
For example "Accounting Systems"
看看这个类似的问题 复式记账的数据库模式设计会计系统？。我在谷歌上搜索“簿记数据库设计”时发现了它，因为我认为您会很容易地发现免费或相对低价的数据库已经存在 - 正如您所说 - 简单性是目标。
Have a look at this similar question Database schema design for a double entry accounting system? . I came across it googling for 'bookkeeping database design' as I reckon you'll easily find free or relatively low-priced databases already exist - as you say - simplicity is the goal.