CBSE Class 12 Accountancy sample paper 2026-27: question 30
From the official CBSE sample question paper for 2026-27, section B-II, question 30, for 1 mark. Try it first; the hints and our step-by-step solution are below.
Q30 · 1 mark · MCQOverview of Computerised Accounting System
A sequential code refers to code applied to some documents where:
- (A)Account heads are assigned to documents
- (B)Numbers and letters are assigned in consecutive order
- (C)Special names are given to accounts
- (D)Documents are arranged in special sequence
Source: official sample paper from cbseacademic.nic.in (PDF). See it in the full Sample paper 2026-27.
Hints
Open one hint at a time and try again before the next.
Hint 1
What does "sequential" mean?
Hint 2
Think of the numbering on cheque leaves or invoices.
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.
A sequential code gives documents numbers or letters one after another, such as invoice 001, 002, 003.
- 1 mark
So numbers and letters are assigned in consecutive order. Option (B).
Answer: (B) Numbers and letters are assigned in consecutive order
Where the marks are
- Sequential codes run in consecutive order (1 mark)
Revise the chapter
- Chapter: Overview of Computerised Accounting System (notes, formulas, where marks are lost and every past question)
More questions from Overview of Computerised Accounting System
- Sample paper 2026-27, Q31(A) · 3 marksExplain the following: (I) Contra voucher (II) Post-dated voucher (III) Receipt voucher
- Sample paper 2026-27, Q32 · 3 marksState any three limitations of Computerised Accounting System.
- 2026 board paper, set 67/1/1, Q31 · 3 marksState any three advantages and three limitations of Computerised Accounting System.
The question is transcribed from the official paper; figures are described in words. The solution, hints and chapter tag are ours. Spotted an error? Write tosupport@questionbuddy.in.