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Accountancy · 2024 · 3 marks
CBSE 2024 · Region 4 · Set 1 · Q32
Explain 'Sequential Codes' and 'Block Codes' with examples.
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 Rohit Ltd can be given a code CL001-Rohit Ltd.
Similarly for MS Raj
Block codes:
A range of numbers is partitioned into a desired number of sub ranges and each subrange
is allotted to a specific group . In most of the uses of block codes, numbers within a subrange
follow sequential 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.