You have a table of codes with an autonumber pk field? If not you could do that but eventually might run out so the other option is to auto generate but that's slightly more difficult. Either is certainly doable.
If you have the table of 'seed' codes here is one way:
To get the next available code you find the Min of the ID field where descriptor is null and you get the corresponding code value for that record. This would be done in one query along the lines of SELECT Min(TableName.IDField) As MinOfID, Description, Code WHERE Description Is Null; - using your own object names of course.
Your descriptor field should be required (by way of the form you'd use - not by setting the required property in table design). There are other things to consider though, such as is this a multi-user db,
is it properly split where each user has their own front end (fe),
should you assign this code at the last possible split second so that 2 users don't try to create a record with the same code?
Obviously some of these points are of no concern if it is a single user db. Should still be split though.
If you would rather auto generate, then there are additional considerations and much of that won't apply but for me, one example is enough for now.
'Nuff for now. I think you wanted a simplified explanation so I avoided tech talk as much as possible.
The more we hear silence, the more we begin to think about our value in this universe.
Paraphrase of Professor Brian Cox.