Question

All records in a file must be uniquely identifiable in  at least one attribute, which is its primary key.  Drawing on your general knowledge of accounting,  identify the primary key for the following types of  accounting records. To illustrate, the first record is  done for you.

Accounts Receivable 

Accounts Payable 

Inventory 

Customer Sales Orders 

Purchase Orders to vendors 

Cash Receipts (checks) from 

Customers 

Cash Disbursements (checks) 

to vendors 

Employee Payroll Earnings 

Records

Answer 1

Characteristics of Useful Information
Record Type	Primary Key
Accounts Receivable	Customer Number
Accounts Payable	Vendor Number
Inventory	Part Number
Customer Sales Order	Sales Order Number
Purchase Orders to vendors	Purchase Order Number
Cash Receipts from customers	Receipt Number
Cash Disbursements to vendors	Check Number
Employee Payroll Earnings records	Employee Number