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what should database structure for save debit and credit

for save debit and credit in database programmer use diffrent logic some i will describe below.

AccountCode Debit Credit
----------------------------------------------------------
01001001 1000 0


or

AccountCode Amount
--------------------------------------------
01001001 1000
01001001 -1000

possitive for debit and negetive for credit.

or

AccountCode Type Amount
------------------------------------------------------------
01001001 1 1000
01001001 2 1000

type 1 means debit and type 2 means credit.

thanks and i welcome your further logics in comments.



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