Question

What are the different types of codes commonly used in CAS?

Answer 1

Sequential codes:

Here numbers or alphabets are assigned in consecutive order. These codes are applied primarily to source documents such as cheques, invoices, etc.

Example :

1) Name of customers

Code	Accounts
CU001	Akhil
CU002	Fijo
CU003	Joshy

2) Name of suppliers

Code	Accounts
001	ABC Ltd
002	PQR Ltd
003	XYZ Ltd

2. Block Codes: 

In Block codes, a range of numbers is alloted to a particular account group. Here, numbers within a range follow sequential coding scheme.

Room Numbering System of a lodge

Code	Account group (group of legers)
100-199	Rooms in first Floor
200-299	Rooms in second Floor
300-399	Rooms in third Floor

Coding of Dresses

Code	Account Group (group of ledgers)
HS400 – HS 499	Half sleeve shirts
FS500 - FS 599	Full Sleeve Shirts
MI 600 - MI 699	Mens inners wares

3. Mnemonic codes: A mnemonic code consists of alphabets or abbreviations as symbols to codify an account. 

1.

Code	Name of Accounts
1) SLR	Salary Account
2) BOD	Bank Overdraft
3) INV	Inventory

2.

Code	Name of Places
1) TSR	Thrissur
2) TVM	Thiruvananthapuram
3) DLH	Delhi