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Accountancy · 2024 · 3 marks
CBSE 2024 · Region 2 · Set 1 · Q32
Explain 'Sequential Codes' and 'Block Codes' with the help of an example.
Marking-scheme solution
Sequential codes:
Meaning:
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
CL $\displaystyle 001$-Rohit Ltd.
Similarly, for Ms. Raj
CL $\displaystyle 002$- Ms. Raj
Block codes:
Meaning:
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.
For example,
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.