The method of Codification should be:
- AEasy to process data
- BAn identification mark
- CEasy to understand, cryptic, and leads to grouping of accounts
- DSuch that it leads to grouping of accounts
Solution & Step-by-step Explanation
A core design metric of a computerised accounting system codification structure is that it must explicitly lead to systematic categorization and grouping of accounts (asset, liability, revenue, expense) to generate financial reports easily.