Receipt Numbers

AN60

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Soon I'll be starting a new DB which will be used to issue receipts to people who attend courses run by a business. I don't want or need it to be very complicated so was thinking a something like the following;
TblClient (ID,client name & address fields)
TblCourse (ID,Date, course name & Price fields)

Each client will eventually have numerous (many) Course records because they often complete more than one course, over many years.
When I issue clients with Receipts I want each receipt to have a unique receipt number.
On each receipt I will need the Client name, Price paid, date(s) & course name(s) with the unique receipt number. How can I impliment the receipt number?
 
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The obvious and easiest way is to just use an autonumber, however for accounting purposes you may not be able to have the odd missing number in which case you'll have to create your own using probably DMax +1 YourField
 

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