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Accountancy · 2024 · 3 marks
CBSE 2024 · Region 4 · Set 2 · Q32
Explain 'Sequential Codes' and 'Block Codes' with examples.
Marking-scheme solution
Sequen-al codes:
Numbers and /or leVers are assigned in consecu-ve order. These codes are applied primarily
to source documents such as cheque ,invoices etc. This code can facilitate searches. This
process enables in either iden-fica-on of missing codes rela-ng to a par-cular document or
a relevant document can be traced on the basis of code.
For example
A creditor Rohit Ltd can be given a code CL001-Rohit Ltd.
Similarly for MS Raj
Block codes:
A range of numbers is par--oned into a desired number of sub ranges and each subrange is
alloVed to a specific group . In most of the uses of block codes, numbers within a subrange
follow sequen-al coding scheme.
e.g.
Codes Dealer type
$\displaystyle 100$-$\displaystyle 199$ Small pump
$\displaystyle 200$-$\displaystyle 299$ Medium pump
$\displaystyle 300$-$\displaystyle 399$ Pipes
Or any other suitable example.
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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.