all records in a file must be uniquely identiied in at least one attribute which is its primary key.
identify primary key
Record Type:
Accounts payable
Inventory
Customer Sales Orders
Purchase Orders to Vendors
Cash Receipts (checks) from Customers
Cash Disbursements (checks) to Vendors
Employee Payroll Earnings Records
EX. Record Type ----Primary Key
Accounts Rec.--- Customer Number