GDA: Books?

[Phil Longstaff]

Some questions about books and how they are/will be used:

One idea I've heard is that separate books could be used for separate
years with the same chart of accounts.  This would mean that there is no
link from an account to a book, but there would be for a transaction
i.e. a transaction would be a member of a specific book.

However, if that is the purpose, wouldn't it be better to just be more
selective in queries for a register.  Perhaps we would also need a new
table (it could also be a view since it could be calculated) providing a
balance for each account at the end of each year?

Phil