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Accountancy · 2026 · 3 marks
CBSE 2026 · Region 5 · Set 1 · Q31
What is meant by codification? Explain the meaning of mnemonic codes with the help of an example.
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 2026 board exam, with the answer as CBSE’s own marking scheme gives it. Where our answers come from.