Accountancy Part COverview of Computerised Accounting System

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
(C) Mnemonic 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 that uses letters or abbreviations that remind the user of the thing they stand for is a mnemonic code, so “SJ” for Sales Journal is mnemonic. Sequential and block codes use numbers in a run or in ranges, and a numerical code uses digits only, so none of them uses letters this way.

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.”