What does primary key mean on the CPA exam?
Primary key. The column or combination of columns that uniquely identifies each row in a relational table. It cannot be null and cannot repeat. A foreign key is a different thing: a column in one table whose values must match a primary key in another, which is what referential integrity enforces.
Which CPA exam sections use primary key?
Primary key appears in the ISC section of the CPA exam.
Related terms
- foreign key: A column, or set of columns, in one table whose values must correspond to a primary key in another table.
- referential integrity: The database rule that a foreign key must point at a row that actually exists.
- component unit: A legally separate organization for which the primary government is financially accountable.