What type of coding uses abbreviations or letters to represent specif…

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

(A) Sequential Code

(B) Block Code

(D) Numerical Code

Choose the correct answer from the options given below:

Answer & explanation

Correct answer: option 3

The correct answer is Option (3) → (C) only

A code in a Computerised Accounting System is a short identification mark given to an account or a document. Different coding methods build that mark in different ways. A code made of letters or abbreviations that remind the user of the name (SJ for Sales Journal, HQ for Head Quarters) is a mnemonic code, because the letters help the memory.

(A) Sequential Code Incorrect. A sequential code gives numbers or letters in consecutive order (CL001, CL002, CL003 ...). The order matters, not the meaning of the letters, so "SJ" is not a sequential code.

(B) Block Code Incorrect. A block code splits a range of numbers into blocks, each block kept for one kind of item (100–199 small pumps, 200–299 medium pumps). It works with ranges of numbers, not abbreviations.

(C) Mnemonic Code Correct. SJ stands for Sales Journal; the letters are an abbreviation of the name, which is the mark of a mnemonic code.

(D) Numerical Code Incorrect. A purely numerical code uses only digits, so it cannot carry letters like "SJ".

NCERT (2026-27 edition):
Mnemonic Codes – “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.”

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.”