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Accountancy · 2026 · 3 marks
CBSE 2026 · Region 3 · Set 1 · Q31
Explain Sequential codes and Block codes with the help of example.
Explain Sequential codes and Block codes with the help of 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 cheques, invoices etc.
• This process enables in either identification of missing codes (numbers) relating to a
particular document or a relevant document can be traced on the basis of cod
• Example
CODES ACCOUNTS
CL001 GCERT LTD
CL002 XYZ LTD
CL003 ARIL CORPORATION OF INDIA
Block Codes
• In a block code, a range of numbers is partitioned into a desired number of sub ranges
and each sub-range is allotted to a specific group.
• In most of the uses of block codes, numbers within a sub-range follow sequential
coding scheme, i.e. numbers increase consecutively.
• Example
CODES DEALER-TYPE
$\displaystyle 100$-$\displaystyle 199$ Small Pumps
$\displaystyle 200$-$\displaystyle 299$ Medium Pumps
$\displaystyle 300$-$\displaystyle 399$ Pipes
$\displaystyle 400$-$\displaystyle 499$ Motors
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