{"id":557,"date":"2025-12-16T09:48:41","date_gmt":"2025-12-16T09:48:41","guid":{"rendered":"https:\/\/www.thetrainingplace.org\/blog\/?p=557"},"modified":"2025-12-16T09:48:42","modified_gmt":"2025-12-16T09:48:42","slug":"principles-of-coding","status":"publish","type":"post","link":"https:\/\/www.thetrainingplace.org\/blog\/2025\/12\/principles-of-coding\/","title":{"rendered":"Principles of coding"},"content":{"rendered":"\n<p>Nominal codes are general ledger codes used to record a business\u2019s daily financial transactions. These transactions are processed through bookkeeping, posted to the general ledger, and included in the Trial Balance.<\/p>\n\n\n\n<p>Businesses also assign account codes to customers and suppliers to make identification easier. Each business follows a set system for allocating these codes, which should be applied consistently to new customers and suppliers. For example, a supplier called <strong>BETTY SERVICES<\/strong> may be given the code <strong>BET01<\/strong>.<\/p>\n\n\n\n<p>Once assigned, the account code must be used on all related sales invoices, purchase invoices, and credit notes. Accurate coding ensures transactions are correctly recorded in the books of prime entry.<\/p>\n\n\n\n<p>Businesses may also use codes for products and services to track sales performance. Overall, coding helps management produce reports, monitor sales and expenses, and identify key customers, suppliers, and product lines.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"492\" height=\"219\" src=\"https:\/\/www.thetrainingplace.org\/blog\/wp-content\/uploads\/2025\/12\/image-40.png\" alt=\"\" class=\"wp-image-558\" srcset=\"https:\/\/www.thetrainingplace.org\/blog\/wp-content\/uploads\/2025\/12\/image-40.png 492w, https:\/\/www.thetrainingplace.org\/blog\/wp-content\/uploads\/2025\/12\/image-40-300x134.png 300w\" sizes=\"auto, (max-width: 492px) 100vw, 492px\" \/><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Nominal codes are general ledger codes used to record a business\u2019s daily financial transactions. These transactions are processed through bookkeeping, posted to the general ledger, and included in the Trial Balance. Businesses also assign account codes to customers and suppliers to make identification easier. Each business follows a set system for allocating these codes, which &#8230; <a class=\"read-more\" href=\"https:\/\/www.thetrainingplace.org\/blog\/2025\/12\/principles-of-coding\/\">Read More<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[20,24,21],"tags":[68,65,69,67,66],"class_list":["post-557","post","type-post","status-publish","format-standard","hentry","category-aat","category-introduction-to-bookkeeping","category-level-2","tag-account-codes","tag-bookkeeping-process","tag-financial-reporting","tag-general-ledger","tag-nominal-codes"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Principles of coding - The Training Place Blog<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.thetrainingplace.org\/blog\/2025\/12\/principles-of-coding\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Principles of coding - The Training Place Blog\" \/>\n<meta property=\"og:description\" content=\"Nominal codes are general ledger codes used to record a business\u2019s daily financial transactions. These transactions are processed through bookkeeping, posted to the general ledger, and included in the Trial Balance. Businesses also assign account codes to customers and suppliers to make identification easier. Each business follows a set system for allocating these codes, which ... Read More\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.thetrainingplace.org\/blog\/2025\/12\/principles-of-coding\/\" \/>\n<meta property=\"og:site_name\" content=\"The Training Place of Excellence\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/people\/The-Training-Place-of-Excellence\/100087078664490\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-12-16T09:48:41+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-16T09:48:42+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.thetrainingplace.org\/blog\/wp-content\/uploads\/2025\/12\/image-40.png\" \/>\n\t<meta property=\"og:image:width\" content=\"492\" \/>\n\t<meta property=\"og:image:height\" content=\"219\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"ttpAdmin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@Training_Place\" \/>\n<meta name=\"twitter:site\" content=\"@Training_Place\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"ttpAdmin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/2025\\\/12\\\/principles-of-coding\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/2025\\\/12\\\/principles-of-coding\\\/\"},\"author\":{\"name\":\"ttpAdmin\",\"@id\":\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/#\\\/schema\\\/person\\\/82c0c4d3b101c8205c56fcf39e105a73\"},\"headline\":\"Principles of coding\",\"datePublished\":\"2025-12-16T09:48:41+00:00\",\"dateModified\":\"2025-12-16T09:48:42+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/2025\\\/12\\\/principles-of-coding\\\/\"},\"wordCount\":143,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/2025\\\/12\\\/principles-of-coding\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/image-40.png\",\"keywords\":[\"account codes\",\"bookkeeping process\",\"financial reporting\",\"general ledger\",\"Nominal codes\"],\"articleSection\":[\"AAT\",\"Introduction to Bookkeeping\",\"Level 2\"],\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/2025\\\/12\\\/principles-of-coding\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/2025\\\/12\\\/principles-of-coding\\\/\",\"url\":\"https:\\\/\\\/www.thetrainingplace.org\\\/blog\\\/2025\\\/12\\\/principles-of-coding\\\/\",\"name\":\"Principles of coding - 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