Accountancy Part COverview of Computerised Accounting System

Which coding type consists of alphabets or abbreviations as symbols t…

Which coding type consists of alphabets or abbreviations as symbols to codify a piece of information?

Answer & explanation

Correct answer: option 3

The correct answer is Option (3) → Mnemonic codes

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.”