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DATA ATTRIBUTES Drawing from your basic accounting knowledge, list the relevant data attributes that constitute the record types given here. Identify which attribute is the primary key for the record. Accounts Payable record Inventory record Customer Sales Orders record Purchase Orders to vendors Cash Receipts (checks) from customers Employee Payroll Earnings records

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Accounting Information Systems

10th Edition
Hall + 1 other
Publisher: Cengage Learning,
ISBN: 9781337619202

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BuyFindarrow_forward

Accounting Information Systems

10th Edition
Hall + 1 other
Publisher: Cengage Learning,
ISBN: 9781337619202
Chapter 1, Problem 10P
Textbook Problem
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DATA ATTRIBUTES

Drawing from your basic accounting knowledge, list the relevant data attributes that constitute the record types given here. Identify which attribute is the primary key for the record.

Accounts Payable record

Inventory record

Customer Sales Orders record

Purchase Orders to vendors

Cash Receipts (checks) from customers

Employee Payroll Earnings records

To determine

Identify the primary key for the following types of accounting records.

Explanation of Solution

Users of Information:

Users of information can be classified as internal and external users. Internal users like managers require information for the purposes of management and decision making. Whereas, external users like government officials require information to ensure compliance and take investment related decisions.

Primary key for the given types of accounting records are listed as follows:

Record numberRecord TypePrimary key

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Chapter 1 Solutions

Accounting Information Systems
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