As an example of what Scott has described the following UNION ALL query is from one of my online demo files and returns the rows from two tables, Credits and Debits, giving the formatted primary key values from each a prefix of C and D respectively:
SELECT "C" & Format(CreditID,"000000000") As TransactionID,
CustomerID, TransactionDate, 0 As Debit, Credit
FROM Credits
UNION ALL
SELECT "D" & Format(DebitID,"000000000"),
CustomerID, TransactionDate,Debit, 0
FROM Debits;
This can easily be converted into a 'make table' query to insert the rows into a new table as follows:
SELECT * INTO NewTable
FROM
(SELECT "C" & Format(CreditID,"000000000") As TransactionID,
CustomerID, TransactionDate, 0 As Debit, Credit
FROM Credits
UNION ALL
SELECT "D" & Format(DebitID,"000000000"),
CustomerID, TransactionDate,Debit, 0
FROM Debits);
Once the new table has been created the TransactionID column could be made its primary key or, if the table is not referenced by any other tables in a one-to-many relationship type, a new autonumber column could be added. If possible I'd recommend the latter. The TransactionID column could then be deleted in table design view, and other non-key columns indexed as appropriate.