Accountancy Part COverview of Computerised Accounting System

For facilitating the document search, what type of codes are generall…

For facilitating the document search, what type of codes are generally assigned to source documents to facilitate document search?

Answer & explanation

Correct answer: option 1

The correct answer is Option (1) → Sequential Codes

NCERT (2026-27 edition):
Sequential Codes – “In 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 (numbers) relating to a particular document or a relevant document can be traced on the basis of code.”