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Accountancy · 2023 · 3 marks
CBSE 2023 · Region 5 · Set 1 · Q31
Explain the following: (a) Block codes (b) Sequential codes
Explain the following : (a) Block codes (b) Sequential codes
Marking-scheme solution
(a)
Block Codes
In a block codes, a range of number is partitioned into a desired numbers of sub-ranges
and each sub-range is allotted to a specific group. In most of the cases of block codes,
numbers within a sub-range follow sequential coding scheme.
(b)
Sequential Codes
In sequential code, numbers and letters are assigned in consecutive order. These codes
are applied primarily to source documents such as cheques, invoices, etc. A sequential
code can facilitate document search.
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