so you can't use the inbuilt autonumber column.....
I suppose it depends on what the alpha component refers to, how that is made up.
it also depends on whether the numbers have to be contiguous.. nothing upsets an accountant more that seeing a list of numbers which are non contiguous.
its actually fairly simple to do, once you have sorted out your true requirements.
I've used a composite alphanumeric on numerous occasions (often the alpha component adds more information tot he numeric (eg where an acconting system needed to identify the period as part of the invoice number). they wanted a quick and simple method of identifying what year and month a transaction was raised and they wanted there invoice numbers masked so that their customers and competition couldn't easily identify how much trade they were doing.
so over to you...
what does the ABC but represent, how does that change?
do you need contiguous numbers?
what causes the number to change in what sequence?
bear in mind that to most computers the letter A is 65, a is 97