Accountancy Part COverview of Computerised Accounting System

Meha Ltd uses SJ for “Sales Journals”, HQ for “Head Quarters” PJ for…

Meha Ltd uses SJ for “Sales Journals”, HQ for “Head Quarters” PJ for “purchase Journal”. Identify the type of codification used by Meha Ltd.

Answer & explanation

Correct answer: option 2

The correct answer is Option (2) → Mnemonic Codes

Option (4), “Memonic Codes”, is the recognised term “Mnemonic” with the letter n after the first m dropped. There is no code of that name, so the misspelt option is the odd one out and only Option (2) names a real coding method. When two options look alike, compare them letter by letter before you choose.

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.”