When to Denormalize a Database Design

Question

I know that normalization has been extensively discussed on Stack Overflow. I\'ve read many of the previous discussions. I\'ve got some additional questions though.

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Answer 1

I agree with your senior about (1). A transaction table row must capture the entire state at the moment of the transaction. Period. What you're suggesting doesn't record the actual data, so it's inadmissible. I also agree about (2). Whatever the business wants by way of crosschecking, you must implement. Accounting is based on cross checking, double entry, rolling up ledgers, etc. You must do it. This so fundamental that you shouldn't even look on it as denormalization, just as implementing the business requirement.