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
7.
Drawing from your basic accounting knowledge, list the relevant data attributes that constitute the record types below. Identify which attribute is the primary key for the record.
Accounts Payable record
Inventory record
Customer Sales Orders record
Employee Payroll Earnings records
Explain why an organization would choose to install a distributed instead of a centralized computer environment.
Already registered? Login
Not Account? Sign up
Enter your email address to reset your password
Back to Login? Click here