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.Record Type                                                                 Primary KeyAccounts Receivable                                                  Customer Number Accounts Payable  Inventory Customer Sales Orders Purchase Orders to vendors Cash Receipts (checks) from customers Cash Disbursements (checks) to vendors Employee Payroll Earnings records

Accounting Information Systems
10th Edition
ISBN:9781337619202
Author:Hall, James A.
Publisher:Hall, James A.
Chapter1: The Information System: An Accountant’s Perspective
Section: Chapter Questions
Problem 9P: CHARACTERISTICS OF USEFUL INFORMATION All records in a file must be uniquely identifiable in at...
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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.

Record Type                                                                 Primary Key
Accounts Receivable                                                  Customer Number
Accounts Payable  
Inventory
Customer Sales Orders
Purchase Orders to vendors
Cash Receipts (checks) from customers
Cash Disbursements (checks) to vendors
Employee Payroll Earnings records

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