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Accountancy · 2024 · 3 marks
CBSE 2024 · Region 1 · Set 2 · Q32
Explain 'Sequential Code' and 'Mnemonic Code' with the help of an example.
Marking-scheme solution
Sequential codes:
Numbers and /or letters are assigned in consecutive order. These codes are applied primarily
to source documents such as cheque, invoices etc. This code can facilitate searches. This
process enables in either identification of missing codes relating to a particular document or
a relevant document can be traced on the basis of code.
For example:
A creditor Rajesh Gupta can be given a code
CL001-Rajesh Gupta
Similarly for Bajaj and Sons
$\displaystyle 22$
CL002- Bajaj and Sons
Mnemonic Code:
A mnemonic code consists of abbreviations as symbols to codify a piece of information
like ‘PJ’ can be used for Purchase Journal, DDN for Dehradun. These codes can be
remembered easily and aids its users in recalling the information it represents.
For Example:
Entering SUB may initiate computer to subtract
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CBSE Class 12 Accountancy past-paper question from the 2024board exam, with the answer as CBSE’s own marking scheme gives it. Where our answers come from.