1. Duplication or Best Practice? It's not considered a duplication error as long as the records are used in different contexts (sales vs. purchases). Problematic duplication occurs when the same transaction is recorded twice or when data is redundant without functional justification. 2. Impact on Accounting Entries Separating records helps maintain clarity in accounting entries: customer invoices are recorded in accounts receivable, while supplier invoices are recorded in accounts payable. Merging both roles into a single record could obscure balances and complicate controls. 3. Risks Associated with Merging Records Merging customer and supplier records can lead to data entry errors, confusion in payments, and difficulties during audits. It can also distort accounting balances and financial statements, especially if offsets are made without clear traceability.