All records in a file must have a unique way of identifying a particular record within that file, normally referred to as a primary key. Based on your general knowledge of accounting, for each of the following types of accounting records, indicate what the most likely primary key would be to access records within that file. REQUIRED: Using the attached answer sheet, indicate the primary key that would be used to access the file for the list of files provided below. Explain your answer where appropriate. LIST OF ACCOUNTING FILES NEEDED TO BE ACCESSED WITH PRIMARY KEY Accounting File Accounts Receivable (a) (b) Accounts Payable (c) Inventory (d) Customer Sales Order (e) Purchase Orders (f) Cash Receipts From Customers (g) Payroll Earnings For Employee (h) General Ledger Primary Key
All records in a file must have a unique way of identifying a particular record within that file, normally referred to as a primary key. Based on your general knowledge of accounting, for each of the following types of accounting records, indicate what the most likely primary key would be to access records within that file. REQUIRED: Using the attached answer sheet, indicate the primary key that would be used to access the file for the list of files provided below. Explain your answer where appropriate. LIST OF ACCOUNTING FILES NEEDED TO BE ACCESSED WITH PRIMARY KEY Accounting File Accounts Receivable (a) (b) Accounts Payable (c) Inventory (d) Customer Sales Order (e) Purchase Orders (f) Cash Receipts From Customers (g) Payroll Earnings For Employee (h) General Ledger Primary Key
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
Problem 1Q
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
Transcribed Image Text:All records in a file must have a unique way of identifying a particular record within that file,
normally referred to as a primary key. Based on your general knowledge of accounting, for each of
the following types of accounting records, indicate what the most likely primary key would be to
access records within that file.
REQUIRED: Using the attached answer sheet, indicate the primary key that would be used to
access the file for the list of files provided below. Explain your answer where
appropriate.
LIST OF ACCOUNTING FILES NEEDED TO BE ACCESSED
WITH PRIMARY KEY
Accounting File
Accounts Receivable
(a)
(b) Accounts Payable
(c) Inventory
(d) Customer Sales Order
(e) Purchase Orders
(f) Cash Receipts From Customers
(g) Payroll Earnings For Employee
(h) General Ledger
Primary Key
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