Q.A structured, coded list of all ledger accounts and the groups they belong to, which lets a Computerised Accounting System classify every voucher correctly, is called the:
(A) Day Book
(B) Chart of Accounts
(C) Trial Balance
(D) Balance Sheet

This coded, structured list of accounts and their groups is exactly what a Chart of Accounts is, distinct from any of the reports the system later generates from it.

The Chart of Accounts is the foundational, coded structure of every ledger account and the broader group it belongs to (Assets, Liabilities, Capital, Income, Expenses) — it is what the software uses to correctly classify every voucher entered and roll up totals into the Trial Balance and Final Accounts.

Option-by-option analysis:

• (A) Incorrect — the Day Book is a chronological list of transactions, a report, not the coded account structure.
• (B) Correct — this is exactly the Chart of Accounts. …