Gary is the project manager of the NGH project for his organization. He and the project team have
created the initial WBS. Before Gary and the project team begin creating the activity list, Gary

wants the project team to help him create a unique numbering system for the deliverables
identified in the WBS. What numbering system can Gary and the project team apply to the WBS to
identify the components of the WBS?

A.
Code of accounts

B.
Chart of accounts

C.
Component numbering

D.
Activity linkage sequencing

Explanation:
The code of accounts is a hierarchical numbering system that uniquely identifies each deliverable
of the WBS and segments the WBS by levels of numbering.
Answer option C is incorrect. Component numbering is not a valid term for project management.
Answer option B is incorrect. A chart of accounts is a financial tracking and assignment tool for
common deliverables and activities an organization performs for its customers.
Answer option D is incorrect. Activity linkage sequencing is not a valid project management term.