Linking payables to the general ledger in a database schema

A December 13, 2010 a question was asked:

I am looking for an industry standard logical model of general ledger data and accounts> for payment. Are credential models available?

Ken Downs replied:

Excerpts:

The most basic book is 3 tables: accounts, parties and transactions. All transactions> must be in the batch. Some people make two columns for debit and credit, I always made one> column, with debits and loans that have opposite signs.

Accounts payable are also very simple. It is based on a table of sellers and a table of vouchers / invoices. Finally, a checklist was created ... After that, embellish to taste :)

Since the table of accounts and checks will affect the general ledger, can I assume that everyone will need to store a unique batch number? Will the scheme show a 1: 1 ratio for the invoice: batch and check: batch tables? Thank you so much for your advice.