how do I merge two views
Since you provide no common field to join on, I'm going to assume you want a  cross join, where every customer will be linked to every product. 

SELECT     CUSTOMER_REGISTRATION.SURNAME, CUSTOMER_REGISTRATION.OTHER_NAME,
           CUSTOMER_REGISTRATION.ADDRESS, RECIEVABLE.DATE,  RECIEVABLE.PHONE#,
           RECIEVABLE.SERIAL#, RECIEVABLE.CHEQUE, PRODUCT, MAKE, MODEL
FROM        CUSTOMER_REGISTRATION 
INNER JOIN  RECIEVABLE ON CUSTOMER_REGISTRATION.PHONE# = RECIEVABLE.PHONE#
CROSS JOIN  PRODUCTV