Q.Which one of the following is not a method of codification of accounts ?

Codification of accounts is done through Sequential, Block and Mnemonic codes; "Access Codes" is not a codification method, so the answer is (b).

In the Tamil Nadu HSC Class-11 Accountancy syllabus, computerised accounting uses codification — assigning short codes to accounts so they can be identified and processed quickly by the software. The recognised methods are:

• Sequential codes — numbers/letters assigned in a consecutive series (1, 2, 3 …).
• Block codes — a range (block) of numbers allotted to a group of similar accounts. …