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What is meant by… (Class 12 Accountancy 2026, Q31)

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AccountancyCBSE Class 12 · Board exam 2026, set 67/5/1 · 3 marks · Short answer

CBSE Class 12 Accountancy 2026: question 31

Set in the CBSE Class 12 board exam of 2026, paper 67/5/1, section B-II, question 31, for 3 marks. Try it first; the hints and our step-by-step solution are below.

Q31 · 3 marks · Short answerOverview of Computerised Accounting System

What is meant by codification ? Explain the meaning of mnemonic codes with the help of an example.

Source: official question paper from cbse.gov.in (PDF). See it in the full 2026 board paper, set 67/5/1.

Hints

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

Hint 1

A code is a short identification mark.

Hint 2

"Mnemonic" means helping memory.

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.

  1. Codification means assigning codes (letters, numbers or symbols with a set meaning) to account heads and items so that data can be identified briefly and processed by machine; a code is an identification mark.

    1 mark

  2. Mnemonic codes use letters or abbreviations that remind the user of what they stand for, so they are easy to remember.

    1 mark

  3. Example: SJ for Sales Journal, PJ for Purchases Journal, CB for Cash Book. A reference list is still needed to read less obvious codes.

    1 mark

Answer: Codification is assigning short codes to items for identification and machine processing; mnemonic codes use memorable letters or abbreviations, e.g. SJ for Sales Journal

Where the marks are

  • Meaning of codification (1 mark)
  • Meaning of mnemonic codes (1 mark)
  • Example (1 mark)

Revise the chapter

Practise this chapterBoard-style questions from Overview of Computerised Accounting System, one at a time, marked against the answer key and marking points.Back to the full paper2026 board paper, set 67/5/1: every question, by section.

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.