Accountancy Part COverview of Computerised Accounting System

A __________ code consists of alphabets or abbreviations as symbols t…

A __________ code consists of alphabets or abbreviations as symbols to codify a piece of information.

Answer & explanation

Correct answer: option 2

The correct answer is Option (2) → Mnemonic

A mnemonic code uses letters or abbreviations that remind the user of what they stand for, such as SJ for Sales Journal.

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.”