Cazaran and Kelarev [2] have given necessary and sufficient conditions for an ideal to be the principal; further they described all finite factor rings Zm[X1, · · · , Xn]/I, where I is an ideal generated by an univariate polynomial, which are commutative principal ideal rings. But in [3], Cazaran and Kelarev characterize the certain finite commutative rings as a principal ideal rings. Though, t...