What your structure should look like (IMO)
Code:
tblMain
----------
MainID_PK Autonumber
other data fields
...
...
tblFiscal
------------
FiscalID_PK Autonumber
MainID_FK Long ' foreign key link to table tblMain
other fields
...
...
tblAccountingLine
-------------------
AccntLineID_PK Autonumber
MainID_FK Long ' foreign key link to table tblMain
other fields
...
...
I always have an autonumber as the PK in a table. The autonumber field just ensures you have a unique field in the record - nothing else. (PKs and FKs are not visible to the users.)
HOW you get MainID_PK into the foreign key fields in the other two tables depends - you can use a main form/sub form arraignment or you can use code. I tend to use code - and not so much sub forms.
Here is a link to an example:
http://msofficeuser.com/pages/access...crosoft-access