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

Access codes is not a method of codification — option (a).

Codification of accounts

• Codification means giving each account (or group) a short code so that accounts can be identified, sorted and retrieved quickly in a computerised system.
• The recognised methods of codification are:
  • Sequential codes — codes given in a continuous serial order.
  • Block codes — a block/range of numbers allotted to each group 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. …