create table AcCat(
CatID smallint Primary Key,
CatName nvarchar(20)
)

Create Table Accounts(
AcID int Primary key,
AcNumber int,
AcName nvarchar(20),
AcCategory smallint references AcCat(CatID)
)

Create Table Transactions(
TrnRef bigint primary key identity (1,1),
TrnDate datetime
)

Create Table Voucher(
VID bigint primary key identity (1,1),
TranRef bigint references Transactions(TrnRef),
AccountNo int references Accounts(AcID),
DrCr nvarchar(2),
Amount money,
Narration nvarchar(100)
)

Create Table Voucher_2(
V2ID bigint primary key identity (1,1),
V2TranRef bigint references Transactions(TrnRef),
V2DebitAc int references Accounts(AcID),
V2CreditAc int references Accounts(AcID),
Amount money,
Narration nvarchar(100)
)