accounting system data database Design - sql-server

Question

I have created accouting database as per my accounting knowledge.
I want to check Is that database is correct which i design for accounting system.
I have table called Mst_AccountGroup(Asset,Liabilities,Capital/Equity,Income & Expense data to create chart of account).
The database structure give below.
CREATE TABLE [dbo].[Mst_AccountGroup](
[AccountGrp_No] [int] NULL,
[AccountGrp_Name] [nvarchar](50) NULL,
[AccountGrp_Type] [nvarchar](50) NULL,
[AccountGrp_Increase] [nvarchar](50) NULL,
[AccountGrp_Decrease] [nvarchar](50) NULL,
[AccountGrp_Sign] [nvarchar](50) NULL,
[AccountGrp_SalesSign] [nvarchar](50) NULL,
[AccountGrp_ReceiptSign] [nvarchar](50) NULL,
[AccountGrp_PurchaseSign] [nvarchar](50) NULL,
[AccountGrp_PaymentSign] [nvarchar](50) NULL
) ON [PRIMARY]
GO
CREATE TABLE [dbo].[Mst_AccountCategory](
[AccountCat_No] [int] NULL,
[AccountCat_Name] [nvarchar](500) NULL,
[AccountCat_AccountGrpNo] [int] NULL,
[AccountCat_Sign] [nvarchar](50) NULL,
[AccountCat_SalesSign] [nvarchar](50) NULL,
[AccountCat_ReceiptSign] [nvarchar](50) NULL,
[AccountCat_PurchaseSign] [nvarchar](50) NULL,
[AccountCat_PaymentSign] [nvarchar](50) NULL
) ON [PRIMARY]
GO
CREATE TABLE [dbo].[Mst_AccountSubCategory](
[AccountSubCat_No] [int] NULL,
[AccountSubCat_AccountCatNo] [int] NULL,
[AccountSubCat_Name] [nvarchar](500) NULL,
[AccountSubCat_SalesSign] [nvarchar](50) NULL,
[AccountSubCat_ReceiptSign] [nvarchar](50) NULL,
[AccountSubCat_PurchaseSign] [nvarchar](50) NULL,
[AccountSubCat_PaymentSign] [nvarchar](50) NULL
) ON [PRIMARY]
GO
CREATE TABLE [dbo].[Trn_Ledger](
[Ledger_No] [int] NULL,
[Ledger_Name] [nvarchar](500) NULL,
[Ledger_AccountSubCatNo] [int] NULL,
[Ledger_VATNumber] [nvarchar](250) NULL,
[Ledger_CreditDays] [numeric](18, 0) NULL,
[Ledger_OpeningBalance] [numeric](18, 3) NULL,
[Ledger_BankName] [nvarchar](500) NULL,
[Ledger_BankAC] [nvarchar](500) NULL,
[Ledger_SwiftCode] [nvarchar](500) NULL,
[Ledger_BankAddress] [nvarchar](500) NULL,
[Ledger_Countory] [nvarchar](500) NULL,
[Ledger_VATPercent] [numeric](18, 3) NULL
) ON [PRIMARY]
GO
I have only one transaction table which include Sales,Receipt and Purchase, Payment and Journal Entries. Vouchers are seprating through [AccTran_VchType] field. Note that all the transaction are double entery.
Sales,Receipt and Purchase enteries, on those voucher user cannot make mistake to put the ledger on credit or debit side because from the chart of account once set then when select particular ledger then either it will be credit or debit system will tell the user.
CREATE TABLE [dbo].[Trn_AccountTransactionList](
[AccTran_No] [int] NULL,
[AccTran_Number] [nvarchar](50) NULL,
[AccTran_Date] [date] NULL,
[AccTran_Remark] [nvarchar](500) NULL,
[AccTran_VchType] [nvarchar](50) NULL,
[AccTran_RefNo] [nvarchar](250) NULL,
[AccTran_BillDate] [date] NULL,
[AccTran_Post] [numeric](18, 0) NULL,
[AccTran_Number2] [numeric](18, 0) NULL,
[AccTran_InvoiceNo] [numeric](18, 0) NULL,
[AccTran_PoNo] [numeric](18, 0) NULL,
[AccTran_PDC] [numeric](18, 0) NULL,
[Acc_TranLedgerNo] [numeric](18, 0) NULL,
[Acc_TranAmount] [numeric](18, 3) NULL,
[Acc_CompNo] [numeric](18, 0) NULL,
[Acc_Updatedby] [nvarchar](50) NULL,
[Acc_UpdatedDatetime] [datetime] NULL,
[Acc_BankDate] [date] NULL
) ON [PRIMARY]
GO
CREATE TABLE [dbo].[Trn_AccountTransaction](
[AccTran_No] [int] NULL,
[AccTran_No_N] [int] NULL,
[AccTran_AccountLedgerNo] [int] NULL,
[AccTran_AmountDR] [numeric](18, 3) NULL,
[AccTran_AmountCR] [numeric](18, 3) NULL,
) ON [PRIMARY]
GO
Trial balance query.
CREATE VIEW [dbo].[View_TrialBalance]
AS
SELECT TOP (100) PERCENT AccountCat_Name, AccountGrp_Name, DR, CR, AccountGrp_Type, AccountGrp_No, Balance, AccountSubCat_No, CASE WHEN AccountGrp_No IN (1,
5) THEN Balance ELSE 0 END AS TrialDebit, CASE WHEN AccountGrp_No IN (2, 3, 4) THEN Balance ELSE 0 END AS TrialCredit, AccountSubCat_Name, Ledger_No,
Ledger_Name, AccTran_Date, Comp_No, Comp_Name, Acc_CompNo, Comp_Add, Comp_Tel, Comp_Fax, Comp_Country
FROM dbo.View_Ledger
ORDER BY AccountSubCat_No
GO
View_P&LandBalanceSheet
CREATE VIEW [dbo].[View_P&LandBalanceSheet]
AS
SELECT TOP (100) PERCENT AccountCat_Name, AccountGrp_Name, DR, CR, AccountGrp_Type, Balance, TrialDebit, TrialCredit, AccountSubCat_No,
CASE WHEN AccountGrp_Type = 'P&L' THEN TrialDebit ELSE 0 END AS InDebit, CASE WHEN AccountGrp_Type = 'P&L' THEN TrialCredit ELSE 0 END AS InCredit,
CASE WHEN AccountGrp_Type = 'BS' THEN TrialDebit ELSE 0 END AS BSDebit, CASE WHEN AccountGrp_Type = 'BS' THEN TrialCredit ELSE 0 END AS BSCredit,
AccountSubCat_Name, Ledger_No, Ledger_Name, AccTran_Date, Comp_No, Comp_Name, Acc_CompNo, Comp_Add, Comp_Tel, Comp_Fax, Comp_Country,
YEAR(AccTran_Date) AS YRS
FROM dbo.View_TrialBalance
WHERE (NOT (AccountCat_Name IS NULL))
ORDER BY AccountSubCat_No
GO
Note that all other reports are coming correctly based on above Transaction table. I want to ask the database structure is perfect?