what is matching batching and coding in accounting?

Answer 1

Batching is putting similar bills and income records together.
Coding is assigning account and sub-account numbers to them so the accounting system will reflect assets and liabilities, expenses and income correctly and expenses in particular will be assigned to the correct department or job site.

Answer 2

Matching (not covered in the last answer) is a process where the accounts payable function 'matches' invoices received from vendors to purchase orders/inventory receipts in their accounting system to ensure that the company pays only for those services/items actually received.