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Accountancy · 2026 · 3 marks
CBSE 2026 · Region 5 · Set 3 · Q31
What is meant by codification ? Explain the meaning of mnemonic codes with the help of an example.
Marking-scheme solution
The term code means ‘a system of letter or figure with arbitrary meaning for brevity
and for machine processing of information. Thus code is an identification mark.
Mnemonic codes consists of alphabets or abbreviations as symbols to codify the
piece of information.
For example S J is used for sales journal in Accountancy. You need a reference to
understand these codes.
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CBSE Class 12 Accountancy past-paper question from the 2026board exam, with the answer as CBSE’s own marking scheme gives it. Where our answers come from.