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Accountancy · 2025 · 3 marks
CBSE 2025 · Region 7 · Set 2 · Q32
With the help of an example explain sequential code and block code.
Marking-scheme solution
Sequential Code: Numbers and/or 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 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 codes.
Example:
Code Account
CL001 SCERT Ltd
Block Code: 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 users.
Block codes, numbers within a sub range follow a sequential coding scheme. Numbers increase
consecutively. Example: A dealer code, for trading firms.
Codes Dealers
$\displaystyle 100$-$\displaystyle 199$ Small pumps
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CBSE Class 12 Accountancy past-paper question from the 2025board exam, with the answer as CBSE’s own marking scheme gives it. Where our answers come from.