Sue Smith is taking three college courses
this semester¾AC 340, FI 101, and EN
280. When you check with the Registrar’s
Office, you learn that Sue is enrolled in
Accounting Information Systems,
Principles of Finance, and English
Literature.
Pat Conroy’s ZIP code is 29902. The first
digit shows that Pat resides in South
Carolina. The last two digits (02) indicate
that he lives in the town of Beaufort, which
is located in Beaufort County¾designated
by the digits 99.
Joe Langdon was the 151st employee hired
by Acme Company. His employee ID
number is 151.
The uniform product code for an 18-ounce
jar of Peter Pan Smart Choice peanut butter
is 45300 00227, while the 28-ounce size of
the same product has a code of 45300
00220. Both are manufactured by Hunt-
Wesson, Inc., as indicated by the first five
digits (45300) of the UPC.
Will Wodger’s charge account number with
J. C. Penney Co. is 923456-7. The 7 on the
end of the number was generated by a
computer algorithm in order to verify the
accuracy with which the first six digits
(923456) are keyed into the computer.
Part of Xylox, Inc.’s general ledger chart of
accounts reveals the following:
Trade Account Receivables
You learn from the company’s controller
that the account numbers mean the
following:
Current Asset Type (1X = Cash; 2X = Receivables)
An example of a customer number at Fixit’s
Hardware is 1 0 3 548, where:
Retail or wholesale customer
Sales tax or not (1 = tax; 0 = no tax)
Sales tax code (used to look up the tax rate)
Unique identifier of a specific customer
Rachel Rigby’s employee number is AFP-
293. Rachel works in the Assembly
Department (A), is a full-time employee
(F), and is paid on a piecework basis (P).
The 293 is her unique identifier.