TxM 068 Section 7.12 Coding steps Created by James on 7/11/2013 3:49:58 PM
The following steps should be followed in developing codes:
1. Exception handling
a. Not Applicable, No Information and No Code (Z00, ZNA, ZNI)
b. Always a place to post EXACTLY
2. Ease of interpretation and remembering
a. Mnemonic where possible
b. Alpha numeric where mnemonic is not possible
c. Numeric where alpha is not meaningful e.g. chart of accounts
3. Contiguous bracketing
a. NO gaps
b. Codes cover entire possible range e.g. "End of ..."
c. Codes for start and end of range
4. Consistency across lists and entities
a. Same items same structure and code everywhere e.g. assets, depreciation, insurance, repair and maintenance, etc
5. Conventions
a. Capitalization
b. Indents
c. Trailing periods
d. Delimiters
e. Abbreviations
6. Single entity per list UNLESS by conscious CHOICE -- Model full multi-dimensionality
7. Generate complete lists and audit reports
a. Duplicate standard modular blocks
b. Reports to audit postings
e.g. rigorous analysis of GL
[MAKERATING]
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