Target Exam

CUET

Subject

-- Accountancy Part C

Chapter

Overview of Computerised Accounting System

Question:

SJ for “Sales Journals”, HQ for “Head Quarters” are some of the codes for the purpose of Computerized Accounting system. These codes are an example of which of the following code?

Options:

Alphabetic Code

Mnemonic Code

Alpha Numeric Code

Sequential Code

Correct Answer:

Mnemonic Code

Explanation:

The correct answer is option 2- Mnemonic Code.

A mnemonic code consists of alphabets or abbreviations as symbols to codify a piece of information. SJ for “Sales Journals”, HQ for “Head Quarters” are examples of mnemonic codes. Another common example is the use of alphabetic codes in Railways in identifying railway stations such as DLH for Delhi, NDLS for New Delhi, BRC for Baroda, etc.