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The need for… (Class 12 Accountancy SQP 2025-26, Q27OR)

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AccountancyCBSE Class 12 · Sample paper, session 2025-26 · 1 mark · MCQ

CBSE Class 12 Accountancy sample paper 2025-26: question 27(OR)

From the official CBSE sample question paper for 2025-26, section B-II, question 27(OR), for 1 mark. Try it first; the hints and our step-by-step solution are below.

Q27(OR) · 1 mark · MCQOverview of Computerised Accounting System

The need for codification is for:

  1. (A)the generation of mnemonic codes
  2. (B)securing the accounting reports
  3. (C)easy processing of data and keeping records
  4. (D)the encryption of data

Source: official sample paper from cbseacademic.nic.in (PDF). See it in the full Sample paper 2025-26.

Hints

Open one hint at a time and try again before the next.

Hint 1

Why do we give codes to account heads?

Hint 2

Codes help the computer sort and retrieve records.

Step-by-step solution

Each step shows the marks it earns, as an examiner would award them. Checked by an independent re-solve from the question paper.

Verified: two independent solves agreeChecked 2026-11-01

  1. Codification assigns codes to accounts so that data can be grouped, sorted and processed quickly by the computer.

  2. Its purpose is therefore easy processing of data and keeping records.

    1 mark

Answer: Option (C)

Where the marks are

  • Codification aids easy processing of data and record keeping (1 mark)

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