Target Exam

CUET

Subject

-- Accountancy Part C

Chapter

Overview of Computerised Accounting System

Question:

What type of coding uses abbreviations or letters to represent specific information like "SJ" for Sales Journal?

(A) Sequential Code

(B) Block Code

(C) Mnemonic Code

(D) Numerical Code

Choose the correct answer from the options given below:

Options:

(A), (B) and (D) only

(A), (B) and (C) only

(C) only

(C) and (D) only

Correct Answer:

(C) only

Explanation:

The correct answer is option 3- (C) only.

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.